Christine Speidel (Procedurally Taxing): Updates for ITIN Holders (August 18, 2021)

Christine Speidel, Assistant Professor and Director of the Federal Tax Clinic at Villanova University Charles Widger School of Law, has made available for download her article “Updates for ITIN Holders”, published on the Procedurally Taxing blog. The abstract is as follows:

Two issues have come up recently for ITIN holders that I’d like to flag. Thanks to Sarah Lora of the Lewis & Clark Low Income Taxpayer Clinic for prompting this post and providing much of the content.

1. Earlier this spring, NTA Erin Collins wrote a blog post highlighting the delays caused by the paper-filing requirement for ITIN seekers. This issue has gone on so long that I almost forgot it seems strange to people seeing it for the first time.

Taxpayers needing an ITIN may not file electronically.  They must always file a paper return, attaching the return to their ITIN application and mailing the package with supporting documents to the IRS ITIN unit. The IRS’s reasoning is that the attached tax return demonstrates the taxpayer’s need for an ITIN. Taxpayers needing an ITIN renewal fare slightly better: they may obtain the renewal prior to the filing season, which then allows for an e-filed return.  However, when taxpayers seek help with both filing their return and renewing their ITIN during the filing season, the renewal application must be attached to a paper tax return.

Click here to read Christine Speidel’s summary of “Updates for ITIN Holders”

Posted by Marin Larkin, Associate Editor, Wealth Strategies Journal.

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