I 
113TH CONGRESS 
2D SESSION 
H. R. 4078 
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 HOUSE OF REPRESENTATIVES 
FEBRUARY 25, 2014 
Mr. SAM JOHNSON of Texas introduced the following bill; which was referred 
to the Committee on Ways and Means 
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. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘ITIN Reform Act of 
2014’’. 
SEC. 2. REQUIREMENTS FOR THE ISSUANCE OF ITINS. 
(a) IN GENERAL.—Section 6109 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following: 
VerDate Mar 15 2010 
03:00 Feb 26, 2014
Jkt 039200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H4078.IH
H4078
jbell on DSK7SPTVN1PROD with BILLS
‘‘(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 require-
ments of this paragraph are met if, with respect to 
an application for an individual taxpayer identifica-
tion number— 
‘‘(A) the applicant submits an application 
in person, using Form W–7 (or any successor 
thereof) and including the required documenta-
tion, at a taxpayer assistance center of the In-
ternal Revenue Service, or 
‘‘(B) in the case of an applicant who re-
sides outside of the United States, the applicant 
submits the application in person to an em-
ployee of the Internal Revenue Service or a des-
ignee of the Secretary at a United States diplo-
matic mission or consular post, together with 
the required documentation. 
‘‘(3) INITIAL ON-SITE VERIFICATION OF DOCU-
MENTATION.—The requirements of this paragraph 
are met if, with respect to each application, an em-
VerDate Mar 15 2010 
03:00 Feb 26, 2014
Jkt 039200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H4078.IH
H4078
jbell on DSK7SPTVN1PROD with BILLS
ployee of the Internal Revenue Service at the tax-
payer 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 para-
graph (2). 
‘‘(4) REQUIRED
DOCUMENTATION.—For pur-
poses 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 origi-
nal documents. 
‘‘(5) EXCEPTIONS.— 
‘‘(A) MILITARY SPOUSES.—Paragraph (1) 
shall not apply to the spouse, or the depend-
ents, without a social security number of a tax-
payer 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.— 
VerDate Mar 15 2010 
03:00 Feb 26, 2014
Jkt 039200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H4078.IH
H4078
jbell on DSK7SPTVN1PROD with BILLS
‘‘(A) IN
GENERAL.—An individual tax-
payer identification number issued after the 
date of the enactment of this subsection shall 
be valid only for the 5-year period which in-
cludes the taxable year of the individual for 
which such number is issued and the 4 suc-
ceeding 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 para-
graphs (2) and (3). 
‘‘(C) 
SPECIAL
RULE
FOR
EXISTING 
ITINS.—In the case of an individual with an in-
dividual 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 be-
ginning 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 
VerDate Mar 15 2010 
03:00 Feb 26, 2014
Jkt 039200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H4078.IH
H4078
jbell on DSK7SPTVN1PROD with BILLS
‘‘(II) any taxable year for which 
the individual (or, if a dependent, on 
which the individual is included) did 
not make a return.’’. 
(b) INTEREST.—Section 6611 of such Code is amend-
ed by redesignating subsection (h) as subsection (i) and 
by inserting after subsection (g) the following new sub-
section: 
‘‘(h) SPECIAL RULE RELATING TO ITINS.—Notwith-
standing 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.’’. 
(c) AUDIT BY TIGTA.—Not later than two years 
after the date of the enactment of this Act, and every two 
years thereafter, the Treasury Inspector General for Tax 
Administration shall conduct an audit of the program of 
the Internal Revenue Service for the issuance of individual 
taxpayer identification numbers pursuant to section 
6109(i) of the Internal Revenue Code of 1986. The report 
required by this subsection shall be submitted to the Con-
gress. 
(d) EFFECTIVE DATE.— 
VerDate Mar 15 2010 
03:00 Feb 26, 2014
Jkt 039200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H4078.IH
H4078
jbell on DSK7SPTVN1PROD with BILLS
(1) SUBSECTION (a).—The amendment made 
by subsection (a) shall apply to requests for indi-
vidual taxpayer identification numbers made after 
the date of the enactment of this Act. 
(2) SUBSECTION (b).—The amendment made 
by subsection (b) shall apply to returns due, claims 
filed, and refunds paid after the date of the enact-
ment of this Act. 
Æ 
VerDate Mar 15 2010 
03:00 Feb 26, 2014
Jkt 039200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6301
E:\BILLS\H4078.IH
H4078
jbell on DSK7SPTVN1PROD with BILLS