ITIN Reform Act of 2014

“(i) Special rules relating to the issuance of ITINs

“(1) In general—The Secretary may issue an individual taxpayer identification number to an individual only if the requirements of paragraphs (2) and (3) are met.

“(2) In-person application—The requirements of this paragraph are met if, with respect to an application for an individual taxpayer identification number—

“(A) the applicant submits an application in person, using Form W–7 (or any successor thereof) and including the required documentation, at a taxpayer assistance center of the Internal Revenue Service, or

“(B) in the case of an applicant who resides outside of the United States, the applicant submits the application in person to an employee of the Internal Revenue Service or a designee of the Secretary at a United States diplomatic mission or consular post, together with the required documentation.

“(3) Initial on-site verification of documentation—The requirements of this paragraph are met if, with respect to each application, an employee of the Internal Revenue Service at the taxpayer assistance center, or the employee or designee described in paragraph (2)(B), as the case may be, conducts an initial verification of the documentation supporting the application submitted under paragraph (2).

“(4) Required documentation—For purposes of this subsection—

“(A) required documentation includes such documentation as the Secretary may require that proves the individual’s identity and foreign status, and

“(B) the Secretary may only accept original documents.

“(5) Exceptions

“(A) Military spouses—Paragraph (1) shall not apply to the spouse, or the dependents, without a social security number of a taxpayer who is a member of the Armed Forces of the United States.

“(B) Treaty benefits—Paragraph (1) shall not apply to a nonresident alien applying for an individual taxpayer identification number for the purpose of claiming tax treaty benefits.

“(6) Term

“(A) In general—An individual taxpayer identification number issued after the date of the enactment of this subsection shall be valid only for the 5-year period which includes the taxable year of the individual for which such number is issued and the 4 succeeding taxable years.

“(B) Renewal of ITIN—Such number shall be valid for an additional 5-year period only if it is renewed through an application which satisfies the requirements under paragraphs (2) and (3).

“(C) Special rule for existing ITINs—In the case of an individual with an individual taxpayer identification number issued on or before the date of the enactment of this subsection, such number shall not be valid after the earlier of—

“(i) the end of the 3-year period beginning on the date of the enactment of this subsection, or

“(ii) the first taxable year beginning after—

“(I) the date of the enactment of this subsection, and

“(II) any taxable year for which the individual (or, if a dependent, on which the individual is included) did not make a return.”

“(h) Special rule relating to ITINs—Notwithstanding any other provision of this section, no interest shall be allowed or paid to or on behalf of an individual with respect to any overpayment until 45 days after an individual taxpayer identification number is issued to the individual.”