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Can I Still File 2012 Taxes Online

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Can I Still File 2012 Taxes Online

Can i still file 2012 taxes online Publication 970 - Additional Material Table of Contents AppendicesAppendix A. Can i still file 2012 taxes online Illustrated Example of Education Credits Glossary Appendices The following appendices are provided to help you claim the education benefits that will give you the lowest tax. Can i still file 2012 taxes online Appendix A—An illustrated example of education credits, including a filled-in Form 8863 showing how to claim both the American opportunity credit and lifetime learning credit for 2013. Can i still file 2012 taxes online Appendix B—A chart summarizing some of the major differences between the education tax benefits discussed in this publication. Can i still file 2012 taxes online It is intended only as a guide. Can i still file 2012 taxes online Look in this publication for more complete information. Can i still file 2012 taxes online   Appendix A. Can i still file 2012 taxes online Illustrated Example of Education Credits Dave and Valerie Jones are married and on their 2013 joint tax return they claim exemptions for their two dependent children, Sean (age 21, social security number: 000-00-0001) and Carey (age 18, social security number: 000–00–0002). Can i still file 2012 taxes online Their modified adjusted gross income (MAGI) on Form 1040, line 38 is $110,000. Can i still file 2012 taxes online Because Dave and Valerie have unusually high itemized deductions, their taxable income is $10,000 and their tax before credits is $1,000. Can i still file 2012 taxes online Sean enrolled as a full-time graduate student in August 2013 at California State College. Can i still file 2012 taxes online He graduated with his bachelor's degree in 2012 and did not attend school from January 2013 through July 2013. Can i still file 2012 taxes online His parents claimed the Hope Scholarship Credit for Sean for 2008 and the American opportunity credit for Sean for 2010, 2011, and 2012. Can i still file 2012 taxes online Carey enrolled full time as a freshman at the same college in January 2013 to begin working on her bachelor's degree. Can i still file 2012 taxes online In 2013, Dave and Valerie paid $7,000 in tuition for Sean and $8,500 in tuition for Carey. Can i still file 2012 taxes online California State College issued two Forms 1098-T, one for Sean and one for Carey, and sent them to the Joneses' residence. Can i still file 2012 taxes online California State College reports amounts billed in 2013 instead of amounts paid during 2013. Can i still file 2012 taxes online In completing Form 8863, the Joneses use the amounts they paid. Can i still file 2012 taxes online Neither Sean nor Carey has been convicted of a felony for possession or distribution of a controlled substance before the end of 2013. Can i still file 2012 taxes online Dave and Valerie figure their education credits by completing Form 8863. Can i still file 2012 taxes online They begin Form 8863 on page 2 before completing Part I on page 1. Can i still file 2012 taxes online Because the Joneses have two eligible students, they will complete page 2 twice, once for their son, Sean, and once for their daughter, Carey. Can i still file 2012 taxes online The Joneses decide to complete Part III for Carey first, as shown later. Can i still file 2012 taxes online They carry over the amount of $2,500 entered on Part III, line 30, to Part I, line 1. Can i still file 2012 taxes online The Joneses complete a separate Part III for their son Sean. Can i still file 2012 taxes online They check the “Yes” box on line 23, determine that Sean is not eligible for the American opportunity credit, and go to line 31 as instructed. Can i still file 2012 taxes online They figure their line 31 adjusted qualified education expenses for Sean to be $7,000. Can i still file 2012 taxes online Once they have completed Part III for each student, they figure their credits. Can i still file 2012 taxes online The Joneses figure their refundable American opportunity credit of $1,000 by completing Form 8863, Part I, lines 1 through 8. Can i still file 2012 taxes online They enter the amount from line 8, $1,000, on line 66 of their Form 1040. Can i still file 2012 taxes online The Joneses enter $7,000 on Part II, line 10, of Form 8863 and figure their tentative lifetime learning credit for 2013 to be $1,400 (line 12). Can i still file 2012 taxes online They cannot claim the full amount because their MAGI of $110,000 is greater than $107,000. Can i still file 2012 taxes online They enter the reduced amount of $1,190 (figured on Part II, line 18) on the Credit Limit Worksheet, line 1. Can i still file 2012 taxes online The $1,190 is added to their nonrefundable American opportunity credit ($1,500 on line 2 of the Credit Limit Worksheet) for a total nonrefundable credit of $2,690. Can i still file 2012 taxes online The Joneses enter $1,000 on line 7 of the Credit Limit Worksheet, which is the smaller of their tax from line 46 of their Form 1040 (which is $1,000) or the $2,690 on line 3 of the Credit Limit Worksheet. Can i still file 2012 taxes online They enter $1,000 on line 19, Part II of Form 8863 and on line 49 of Form 1040. Can i still file 2012 taxes online This image is too large to be displayed in the current screen. Can i still file 2012 taxes online Please click the link to view the image. Can i still file 2012 taxes online Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Can i still file 2012 taxes online Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 8,500 2. Can i still file 2012 taxes online Less adjustments:     a. Can i still file 2012 taxes online Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Can i still file 2012 taxes online Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Can i still file 2012 taxes online Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Can i still file 2012 taxes online Total adjustments (add lines 2a, 2b, and 2c) 0 4. Can i still file 2012 taxes online Adjusted qualified education expenses. Can i still file 2012 taxes online Subtract line 3 from line 1. Can i still file 2012 taxes online If zero or less, enter -0- 8,500 This image is too large to be displayed in the current screen. Can i still file 2012 taxes online Please click the link to view the image. Can i still file 2012 taxes online Form 1098-T Adjusted Qualified Education Expenses Worksheet (Form 8863 instructions) 1. Can i still file 2012 taxes online Total qualified education expenses paid for or on behalf of the student in 2013 for the academic period 7,000 2. Can i still file 2012 taxes online Less adjustments:     a. Can i still file 2012 taxes online Tax-free educational assistance received in 2013 allocable to the academic period   0     b. Can i still file 2012 taxes online Tax-free educational assistance received in 2014 (and before you file your 2013 tax return) allocable to the academic period   0     c. Can i still file 2012 taxes online Refunds of qualified education expenses paid in 2013 if the refund is received in 2013 or in 2014 before you file your 2013 tax return   0   3. Can i still file 2012 taxes online Total adjustments (add lines 2a, 2b, and 2c) 0 4. Can i still file 2012 taxes online Adjusted qualified education expenses. Can i still file 2012 taxes online Subtract line 3 from line 1. Can i still file 2012 taxes online If zero or less, enter -0- 7,000 Credit Limit Worksheet (Form 8863 instructions) Nonrefundable Credit Worksheet 1. Can i still file 2012 taxes online Enter the amount from Form 8863, line 18 1. Can i still file 2012 taxes online 1,190 2. Can i still file 2012 taxes online Enter the amount from Form 8863, line 9 2. Can i still file 2012 taxes online 1,500 3. Can i still file 2012 taxes online Add lines 1 and 2 3. Can i still file 2012 taxes online 2,690 4. Can i still file 2012 taxes online Enter the amount from: Form 1040, line 46; or Form 1040A, line 28 4. Can i still file 2012 taxes online 1,000 5. Can i still file 2012 taxes online Enter the amount from either: Form 1040, lines 47 and 48, and the amount from Schedule R included on Form 1040, line 53; or Form 1040A, lines 29 and 30 5. Can i still file 2012 taxes online 0 6. Can i still file 2012 taxes online Subtract line 5 from line 4 6. Can i still file 2012 taxes online 1,000 7. Can i still file 2012 taxes online   Enter the smaller of line 3 or line 6 here and on Form 8863, line 19 7. Can i still file 2012 taxes online 1,000 This image is too large to be displayed in the current screen. Can i still file 2012 taxes online Please click the link to view the image. Can i still file 2012 taxes online Form 8863 for Dave and Valerie Jones This image is too large to be displayed in the current screen. Can i still file 2012 taxes online Please click the link to view the image. Can i still file 2012 taxes online Carey Jones page 2 This image is too large to be displayed in the current screen. Can i still file 2012 taxes online Please click the link to view the image. Can i still file 2012 taxes online Filled-in Form 8863 Jones page 2 Appendix B. Can i still file 2012 taxes online Highlights of Education Tax Benefits for Tax Year 2013 This chart highlights some differences among the benefits discussed in this publication. Can i still file 2012 taxes online See the text for definitions and details. Can i still file 2012 taxes online Do not rely on this chart alone. Can i still file 2012 taxes online    Caution:You generally cannot claim more than one benefit for the same education expense. Can i still file 2012 taxes online   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What is your  benefit? Amounts received may not be taxable   Credits can reduce the amount of tax you have to pay. Can i still file 2012 taxes online    40% of the credit may be refundable (limited to $1,000 per student). Can i still file 2012 taxes online Credits can reduce amount of tax you must pay Can deduct interest paid Can deduct expenses Earnings not  taxed Earnings not taxed No 10%  additional tax on early distribution Interest not taxed Employer benefits not taxed Can deduct expenses What is the annual limit? None $2,500 credit per student $2,000 credit per tax return     $2,500 deduction $4,000 deduction $2,000 contribution per beneficiary None Amount of qualified  education expenses Amount of qualified  education expenses $5,250 exclusion Amount of qualifying work-related education expenses What expenses  qualify besides  tuition and required enrollment fees? Course-related expenses such as fees, books, supplies, and equipment Course-related books, supplies, and equipment Amounts paid for required books, etc. Can i still file 2012 taxes online , that must be paid to the educational institution, etc. Can i still file 2012 taxes online , are required fees Books Supplies Equipment  Room & board  Transportation  Other necessary expenses  None Books Supplies Equipment  Expenses for special needs services  Payments to QTP  Higher education: Room & board if  at least half-time  student  Elem/sec (K–12) education: Tutoring Room & board Uniforms Transportation Computer  access Supplementary expenses Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Books Supplies Equipment  Room & board if  at least half-time student  Expenses for special needs services Payments to Coverdell ESA  Payments to QTP Books Supplies Equipment Transportation  Travel  Other necessary expenses   Scholarships,  Fellowships, Grants, and  Tuition  Reductions American Opportunity Credit Lifetime Learning Credit Student Loan Interest Deduction Tuition and Fees Deduction Coverdell ESA† Qualified Tuition Program (QTP)† Education Exception to Additional Tax on Early IRA Distributions† Education Savings Bond Program† Employer- Provided Educational Assistance† Business Deduction for Work-Related Education What education qualifies? Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate  Courses to acquire or improve job skills    Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate  K–12 Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Undergraduate & graduate Required by employer or law to keep present job, salary, status  Maintain or improve job skills What are some of the other  conditions that  apply? Must be in degree or vocational program  Payment of tuition and required fees must be allowed under the grant Can be claimed for only 4 tax years (which includes years Hope Scholarship Credit claimed)  Must be enrolled at least half-time in degree program  No felony drug conviction(s)  Must not have completed first 4 years of postsecondary education before end of preceding tax year. Can i still file 2012 taxes online   No other conditions Must have been at least half-time  student in degree program Cannot claim both deduction & education credit for same student in same year Assets must be distributed at age 30 unless special  needs beneficiary No other conditions No other conditions Applies only to qualified series  EE bonds issued after 1989 or series I bonds No other conditions Cannot be to  meet minimum educational requirements of present trade/business  Cannot qualify  you for new trade/business   In what income  range do benefits  phase out? No phaseout $80,000 – $90,000  $160,000 – $180,000 for joint returns $53,000 – $63,000  $107,000 – $127,000 for joint returns $60,000 – $75,000  $125,000 –  $155,000 for  joint returns  $60,000 – $80,000  $130,000 –  $160,000 for  joint returns  $95,000 – $110,000  $190,000 – $220,000 for  joint returns No phaseout No phaseout   No phaseout No phaseout † Any nontaxable distribution is limited to the amount that does not exceed qualified education expenses. Can i still file 2012 taxes online Glossary The education benefits included in this publication were enacted over many years, leading to a number of common terms being defined differently from one benefit to the next. Can i still file 2012 taxes online For example, an eligible educational institution means one thing when determining if earnings from a Coverdell education savings account are not taxable and something else when determining if a scholarship or fellowship is not taxable. Can i still file 2012 taxes online For each term listed below that has more than one definition, the definition for each education benefit is listed. Can i still file 2012 taxes online Academic period:   A semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Can i still file 2012 taxes online If an educational institution uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Can i still file 2012 taxes online Adjusted qualified education expenses (AQEE):    Qualified education expenses (defined later) reduced by any tax-free educational assistance, such as a tax-free scholarship or employer-provided educational assistance. Can i still file 2012 taxes online They must also be reduced by any qualified education expenses deducted elsewhere on your return, used to determine an education credit or other benefit, or used to determine a tax-free distribution. Can i still file 2012 taxes online For information on a specific benefit, see the appropriate chapter in this publication. Can i still file 2012 taxes online Candidate for a degree:   A student who meets either of the following requirements. Can i still file 2012 taxes online Attends a primary or secondary school or pursues a degree at a college or university, or Attends an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Can i still file 2012 taxes online Designated beneficiary:   The individual named in the document creating the account/plan who is to receive the benefit of the funds in the account/plan. Can i still file 2012 taxes online Eligible educational institution:    American opportunity credit. Can i still file 2012 taxes online Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Can i still file 2012 taxes online It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Can i still file 2012 taxes online Coverdell education savings account (ESA). Can i still file 2012 taxes online Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Can i still file 2012 taxes online It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Can i still file 2012 taxes online Also included is any public, private, or religious school that provides elementary or secondary education (kindergarten through grade 12), as determined under state law. Can i still file 2012 taxes online Education savings bond program. Can i still file 2012 taxes online Same as American opportunity credit in this category. Can i still file 2012 taxes online IRA, early distributions from. Can i still file 2012 taxes online Same as American opportunity credit in this category. Can i still file 2012 taxes online Lifetime learning credit. Can i still file 2012 taxes online Same as American opportunity credit in this category. Can i still file 2012 taxes online Qualified tuition program (QTP). Can i still file 2012 taxes online Same as American opportunity credit in this category. Can i still file 2012 taxes online Scholarships and fellowships. Can i still file 2012 taxes online An institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Can i still file 2012 taxes online Student loan, cancellation of. Can i still file 2012 taxes online Same as Scholarships and fellowships in this category. Can i still file 2012 taxes online Student loan interest deduction. Can i still file 2012 taxes online Any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the Department of Education. Can i still file 2012 taxes online It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Can i still file 2012 taxes online Also included is an institution that conducts an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Can i still file 2012 taxes online Tuition and fees deduction. Can i still file 2012 taxes online Same as American opportunity credit in this category. Can i still file 2012 taxes online Eligible student:    American opportunity credit. Can i still file 2012 taxes online A student who meets all of the following requirements for the tax year for which the credit is being determined. Can i still file 2012 taxes online Did not have expenses that were used to figure an American opportunity or Hope Scholarship Credit in any 4 earlier tax years. Can i still file 2012 taxes online Had not completed the first 4 years of postsecondary education (generally the freshman through senior years). Can i still file 2012 taxes online For at least one academic period beginning in the tax year, was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. Can i still file 2012 taxes online Was free of any federal or state felony conviction for possessing or distributing a controlled substance as of the end of the tax year. Can i still file 2012 taxes online Lifetime learning credit. Can i still file 2012 taxes online A student who is enrolled in one or more courses at an eligible educational institution. Can i still file 2012 taxes online Student loan interest deduction. Can i still file 2012 taxes online A student who was enrolled at least half-time in a program leading to a postsecondary degree, certificate, or other recognized educational credential at an eligible educational institution. Can i still file 2012 taxes online Tuition and fees deduction. Can i still file 2012 taxes online A student who is enrolled in one or more courses at an eligible educational institution. Can i still file 2012 taxes online Half-time student:   A student who is enrolled for at least half the full-time academic work load for the course of study the student is pursuing, as determined under the standards of the school where the student is enrolled. Can i still file 2012 taxes online Modified adjusted gross income (MAGI):    American opportunity credit. Can i still file 2012 taxes online Adjusted gross income (AGI) as figured on the federal income tax return, modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Can i still file 2012 taxes online Coverdell education savings account (ESA). Can i still file 2012 taxes online Same as American opportunity credit in this category. Can i still file 2012 taxes online Education savings bond program. Can i still file 2012 taxes online Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Can i still file 2012 taxes online Lifetime learning credit. Can i still file 2012 taxes online Same as American opportunity credit in this category. Can i still file 2012 taxes online Student loan interest deduction. Can i still file 2012 taxes online Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any student loan interest deduction, tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Can i still file 2012 taxes online Tuition and fees deduction. Can i still file 2012 taxes online Adjusted gross income (AGI) as figured on the federal income tax return without taking into account any tuition and fees deduction, or domestic production activities deduction, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Can i still file 2012 taxes online Phaseout:   The amount of credit or deduction allowed is reduced when modified adjusted gross income (MAGI) is greater than a specified amount of income. Can i still file 2012 taxes online Qualified education expenses:   See pertinent chapter for specific items. Can i still file 2012 taxes online    American opportunity credit. Can i still file 2012 taxes online Tuition and certain related expenses (including student activity fees) required for enrollment or attendance at an eligible educational institution. Can i still file 2012 taxes online Books, supplies, and equipment needed for a course of study are included even if not purchased from the educational institution. Can i still file 2012 taxes online Does not include expenses for room and board. Can i still file 2012 taxes online Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program. Can i still file 2012 taxes online Coverdell education savings account (ESA). Can i still file 2012 taxes online Expenses related to or required for enrollment or attendance of the designated beneficiary at an eligible elementary, secondary, or postsecondary school. Can i still file 2012 taxes online Many specialized expenses included for K–12. Can i still file 2012 taxes online Also includes expenses for special needs services and contribution to qualified tuition program (QTP). Can i still file 2012 taxes online Education savings bond program. Can i still file 2012 taxes online Tuition and fees required to enroll at or attend an eligible educational institution. Can i still file 2012 taxes online Also includes contributions to a qualified tuition program (QTP) or Coverdell education savings account (ESA). Can i still file 2012 taxes online Does not include expenses for room and board. Can i still file 2012 taxes online Does not include expenses for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Can i still file 2012 taxes online IRA, early distributions from. Can i still file 2012 taxes online Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Can i still file 2012 taxes online Also includes expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. Can i still file 2012 taxes online Lifetime learning credit. Can i still file 2012 taxes online Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Can i still file 2012 taxes online Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Can i still file 2012 taxes online Does not include expenses for room and board. Can i still file 2012 taxes online Does not include expenses for courses involving sports, games, or hobbies (including noncredit courses) that are not part of the student's postsecondary degree program, unless taken by the student to acquire or improve job skills. Can i still file 2012 taxes online Qualified tuition program (QTP). Can i still file 2012 taxes online Tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution, plus certain limited costs of room and board for students who are enrolled at least half-time. Can i still file 2012 taxes online Includes expenses for special needs services and computer access. Can i still file 2012 taxes online Scholarships and fellowships. Can i still file 2012 taxes online Expenses for tuition and fees required to enroll at or attend an eligible educational institution, and course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Can i still file 2012 taxes online Course-related items must be required of all students in the course of instruction. Can i still file 2012 taxes online Student loan interest deduction. Can i still file 2012 taxes online Total costs of attending an eligible educational institution, including graduate school (however, limitations may apply to the cost of room and board allowed). Can i still file 2012 taxes online Tuition and fees deduction. Can i still file 2012 taxes online Tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Can i still file 2012 taxes online Student-activity fees and expenses for course-related books, supplies, and equipment are included only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Can i still file 2012 taxes online Recapture:   To include as income on your current year's return an amount allowed as a deduction in a prior year. Can i still file 2012 taxes online To include as tax on your current year's return an amount allowed as a credit in a prior year. Can i still file 2012 taxes online Rollover:   A tax-free distribution to you of cash or other assets from a tax-favored plan that you contribute to another tax-favored plan. Can i still file 2012 taxes online Transfer:   A movement of funds in a tax-favored plan from one trustee directly to another, either at your request or at the trustee's request. Can i still file 2012 taxes online Prev  Up  Next   Home   More Online Publications
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2012 ITIN Review Frequently Asked Questions

What are the interim changes to the ITIN application requirements?
The IRS is revising its procedures for issuing new Individual Taxpayer Identification Numbers (ITINs) as part of a comprehensive review of the ITIN processing procedures. Forms W-7, Application for IRS Individual Taxpayer Identification Number, submitted during the interim period beginning June 22, 2012 through the end of the year must include original documentation such as passports and birth certificates, or copies of these documents certified by the issuing agency. During this interim period, notarized copies of documentation will not be accepted.

Are there any applicants who are exempt from these new requirements?
Some categories of applicants are not impacted by these interim changes, including spouses and dependents of U.S. military personnel who need ITINs. People who should follow the current procedures outlined in the Form W-7 instructions include:

  • Military spouses and dependents without an SSN who need an ITIN (Military spouses use box "e" on Form W-7 and military dependents use box "d"). Exceptions to the new interim document standards will be made for military family members satisfying the documentation requirements by providing a copy of the spouse or parent's U.S. military identification, or applying from an overseas APO/FPO address.
  • Nonresident aliens applying for ITINs for the purpose of claiming tax treaty benefits (use boxes "a" and "h" on Form W-7). Non-resident alien applicants generally need ITINs for reasons besides filing a U.S. tax return. This is necessary for nonresident aliens who may be subject to third-party withholding for various income, such as certain gambling winnings or pension income, or need an ITIN for information reporting purposes. While existing documentation standards will be maintained only for these applicants, scrutiny of the documents will be heightened. ITIN applications of this category that are accompanied by a U.S. tax return will be subject to the new interim document standards.

What is the difference between a "certified" and a "notarized" document?
A certified document is one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the Agency. These documents will be accepted. A notarized document is one that the taxpayer provides to a public notary who bears witness to the signing of the official document and affixes a seal assuring that the document is legitimate. These documents will not be accepted for ITIN applications. Note there are some applicants who are exempt from this change. This exemption is described in a previous question.

Why is IRS changing the ITIN program procedures?
The IRS is instituting these interim changes while conducting a review of the program designed to strengthen and protect the integrity of the ITIN process.

Is this a temporary change to the program? If so, how long will it be in effect?
These are interim changes that have been put in place during a comprehensive review of ITIN processing procedures. Any permanent changes will be issued before the start of the 2013 filing season when most requests for ITINs come in.

When will the interim changes be effective?
These changes will be effective for all new applications submitted on or after June 22, 2012 and will remain in effect until the final rules are issued later this year.

If a taxpayer had a pending application on file with IRS before June 22, 2012, will processing continue with the notarized copies already submitted?
Yes, the IRS is analyzing the existing inventory of ITIN applications. Some taxpayers who have already filed applications may be required to furnish additional documentation directly to the IRS. However, no additional action is required for people who have already filed ITIN requests unless they are contacted by the IRS.

If a taxpayer had a pending application on file with IRS before June 22, 2012, that included original or certified documents, will the taxpayer need to take any additional action?
No. IRS will continue to process pending applications that include original or certified documentation.

Will Publications 1915, 4520 or 4327, or tax forms and instructions change to reflect this new requirement? If so, when will they change and when will they be available to the public?
Since these are interim changes, publications, forms and instructions will not change. Once IRS has determined the appropriate changes, these and other appropriate instructions will be updated to reflect the new policy.

Will taxpayers be able to submit Form W-7 applications (with original documents) at IRS Taxpayer Assistance Centers?
During this interim period, IRS Taxpayer Assistance Centers will accept original documentation or copies of these documents certified by the issuing agency and forward the documents to the Austin Submission Processing Center. 

Which documents are acceptable?
See the instructions for Form W-7. These instructions list 13 acceptable documents.

Will the IRS return my original documents to me? How long will it take to get them back?
The IRS currently receives original documents with some applications and we have a process in place to ensure that documents are returned to applicants.  The original and certified documents will be returned to applicants using the mailing address on the application via postage paid standard U.S. mail within 60 days of receipt and processing of the Form W-7.

Whom should I contact if I do not receive the documents within the allotted period?
If you do not receive your original documents within 65 days of mailing to the IRS, allowing 5 days for postal mail receipt, you may call 1-800-908-9982 (U.S. only) or for international, call 1-267-941-1000 (this is not a toll free number).

Are there any alternative options for me if I cannot get the original documents I need?
Unless you are one of the exempt applicants described above, this change requires the submission of original or certified copies of documentation from the issuing agency in order to obtain an ITIN. You may be able to request a certified copy of your passport or similar international identification (e.g., Matricula Card) at your local consulate's office.

If I cannot get the documents I need to apply for an ITIN, can I apply for a Social Security number instead?
If you qualify for a social security number, you should not be applying for an ITIN.

Can my consulate or embassy certify my documents?
You may be able to request a certified copy of documents at an embassy or consulate.  However, services may vary between countries, so we recommend that you contact the appropriate consulate or embassy for specific information.

My consulate or embassy wants to know why I need a certified copy of my passport.  What should I provided them as proof of requirement?
We recommend that you refer the consulate or embassy to the information on www.IRS.gov or that you download and copy that information and provide it to them.

Will the IRS accept an apostille document?
During this interim period, the IRS is only accepting original documentation or copies of documents certified by the issuing country or agency.  An apostille does not meet these requirements since it is similar to the U.S. Notary, which we are currently not accepting.  You may be able to request a certified copy of identification documents at the applicant’s embassy or consulate. However, services may vary between countries so we recommend that you contact the appropriate consulate or embassy for that information.  

As a reminder, some categories of applicants are exempt from the requirement to provide original or certified copies including U.S. Military spouses (box “e” on Form W-7), U.S. Military dependents (box “d” on Form W-7), and non-resident aliens applying for ITINs to claim tax treaty benefits (box “a” and ”h” on Form W-7).

 

Additional Information For Certifying Acceptance Agents (CAAs) and Acceptance Agents (AAs)

Can CAAs and AAs still submit Forms W-7 to the IRS for taxpayers?
Yes, CAAs and AAs can still submit Forms W-7 on behalf of their clients but must provide the original documents or certified copies from the issuing agency along with Form 14194, Certificate of Accuracy, unless the applicant is exempt as described above. If the applicant is exempt, CAAs and AAs must still provide identification documents along with the Form 14194, however, notarized copies of those documents will be accepted.

As a CAA or AA, is there anything I need to do differently when submitting my client's W-7 application for an ITIN?
As a CAA or AA you will be required to include original documentation or certified copies from the issuing agency along with your client's Form W-7 application. While using Form 14194, Certificate of Accuracy, in lieu of original documents is no longer appropriate, the IRS still requires that you submit it with the applications and necessary documents. IRS will make the determination of whether applicants qualify for an ITIN based on the documentation submitted. Note the exempt applicants described above.

Will IRS continue to process applications to become an AA or CAA?
IRS will not process any applications during this interim review period but those interested in being an AA or CAA should still submit their applications during the open season that runs through August 31, 2012.

Page Last Reviewed or Updated: 03-Jun-2013

The Can I Still File 2012 Taxes Online

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