Understanding Your IRS Notice or Letter
Each year the IRS receives millions of Forms W-7, Application for IRS Individual Taxpayer Identification Number, (ITIN), from taxpayers who are not eligible for an SSN but have a federal tax filing or reporting need. Only individuals who have a valid filing requirement or are filing a tax return to claim a refund of over withheld tax are eligible to receive an ITIN. The IRS responds by sending the applicant one or more notices to inform them of the ITIN assignment or to request additional information to facilitate Form W-7 processing. To accomplish this quickly and accurately, an ITIN notice tells you why you are getting it and how to respond.
What is an ITIN notice?
An ITIN notice is official notification from the IRS responding to a Form W-7. Because there can be multiple applications submitted with one federal tax return, each applicant will receive a notice. ITIN notices in Spanish are identified by (SP) after the number.
When would I receive an ITIN notice?
The IRS will send a notice when your:
- Form W-7 application is approved and an ITIN is assigned, or renewed
- Form W-7 assignment notice is corrected for erroneous name, address, date of birth, or other valid reason,
- Form W-7 application is suspended, Form W-7 application is rejected, and when
- Original documents are returned to you with Letter 5872