II 

113TH CONGRESS 

2D SESSION S. 2039 

To amend the Internal Revenue Code of 1986 to require that ITIN applicants 

submit their application in person at taxpayer assistance centers, and 

for other purposes. 

IN THE SENATE OF THE UNITED STATES 

FEBRUARY 25, 2014 

Mr. CORNYN introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to require 

that ITIN applicants submit their application in person 

at taxpayer assistance centers, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘ITIN Reform Act of 

5 2014’’. 

6 SEC. 2. REQUIREMENTS FOR THE ISSUANCE OF ITINS. 

7 (a) IN GENERAL.—Section 6109 of the Internal Rev8 enue Code of 1986 is amended by adding at the end the 

9 following: 


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1 ‘‘(i) SPECIAL RULES RELATING TO THE ISSUANCE

2 OF ITINS.— 

3 ‘‘(1) IN GENERAL.—The Secretary may issue 

4 an individual taxpayer identification number to an 

5 individual only if the requirements of paragraphs (2) 

6 and (3) are met. 

7 ‘‘(2) IN-PERSON APPLICATION.—The require8 ments of this paragraph are met if, with respect to 

9 an application for an individual taxpayer identifica10 tion number— 

11 ‘‘(A) the applicant submits an application 

12 in person, using Form W–7 (or any successor 

13 thereof) and including the required documenta14 tion, at a taxpayer assistance center of the In15 ternal Revenue Service, or 

16 ‘‘(B) in the case of an applicant who re17 sides outside of the United States, the applicant 

18 submits the application in person to an em19 ployee of the Internal Revenue Service or a des20 ignee of the Secretary at a United States diplo21 matic mission or consular post, together with 

22 the required documentation. 

23 ‘‘(3) INITIAL ON-SITE VERIFICATION OF DOCU24 MENTATION.—The requirements of this paragraph 

25 are met if, with respect to each application, an emVerDate Mar 15 2010 21:37 Feb 25, 2014 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S2039.IS S2039

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1 ployee of the Internal Revenue Service at the tax2 payer assistance center, or the employee or designee 

3 described in paragraph (2)(B), as the case may be, 

4 conducts an initial verification of the documentation 

5 supporting the application submitted under para6 graph (2). 

7 ‘‘(4) REQUIRED DOCUMENTATION.—For pur8 poses of this subsection— 

9 ‘‘(A) required documentation includes such 

10 documentation as the Secretary may require 

11 that proves the individual’s identity and foreign 

12 status, and 

13 ‘‘(B) the Secretary may only accept origi14 nal documents. 

15 ‘‘(5) EXCEPTIONS.— 

16 ‘‘(A) MILITARY SPOUSES.—Paragraph (1) 

17 shall not apply to the spouse, or the depend18 ents, without a social security number of a tax19 payer who is a member of the Armed Forces of 

20 the United States. 

21 ‘‘(B) TREATY BENEFITS.—Paragraph (1) 

22 shall not apply to a nonresident alien applying 

23 for an individual taxpayer identification number 

24 for the purpose of claiming tax treaty benefits. 

25 ‘‘(6) TERM.— 


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1 ‘‘(A) IN GENERAL.—An individual tax2 payer identification number issued after the 

3 date of the enactment of this subsection shall 

4 be valid only for the 5-year period which in5 cludes the taxable year of the individual for 

6 which such number is issued and the 4 suc7 ceeding taxable years. 

8 ‘‘(B) RENEWAL OF ITIN.—Such number 

9 shall be valid for an additional 5-year period 

10 only if it is renewed through an application 

11 which satisfies the requirements under para12 graphs (2) and (3). 

13 ‘‘(C) SPECIAL RULE FOR EXISTING

14 ITINS.—In the case of an individual with an in15 dividual taxpayer identification number issued 

16 on or before the date of the enactment of this 

17 subsection, such number shall not be valid after 

18 the earlier of— 

19 ‘‘(i) the end of the 3-year period be20 ginning on the date of the enactment of 

21 this subsection, or 

22 ‘‘(ii) the first taxable year beginning 

23 after— 

24 ‘‘(I) the date of the enactment of 

25 this subsection, and 


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1 ‘‘(II) any taxable year for which 

2 the individual (or, if a dependent, on 

3 which the individual is included) did 

4 not make a return.’’. 

5 (b) INTEREST.—Section 6611 of such Code is amend6 ed by redesignating subsection (h) as subsection (i) and 

7 by inserting after subsection (g) the following new sub8 section: 

9 ‘‘(h) SPECIAL RULE RELATING TO ITINS.—Notwith10 standing any other provision of this section, no interest 

11 shall be allowed or paid to or on behalf of an individual 

12 with respect to any overpayment until 45 days after an 

13 individual taxpayer identification number is issued to the 

14 individual.’’. 

15 (c) AUDIT BY TIGTA.—Not later than two years 

16 after the date of the enactment of this Act, and every two 

17 years thereafter, the Treasury Inspector General for Tax 

18 Administration shall conduct an audit of the program of 

19 the Internal Revenue Service for the issuance of individual 

20 taxpayer identification numbers pursuant to section 

21 6109(i) of the Internal Revenue Code of 1986. The report 

22 required by this subsection shall be submitted to the Con23 gress. 

24 (d) EFFECTIVE DATE.— 


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1 (1) SUBSECTION (a).—The amendment made 

2 by subsection (a) shall apply to requests for indi3 vidual taxpayer identification numbers made after 

4 the date of the enactment of this Act. 

5 (2) SUBSECTION (b).—The amendment made 

6 by subsection (b) shall apply to returns due, claims 

7 filed, and refunds paid after the date of the enact8 ment of this Act. 

Æ 


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