ITIN Rejected? Common Reasons and How to Fix the Issue

Applying for an Individual Taxpayer Identification Number (ITIN) is essential for individuals who need to file taxes but aren’t eligible for a Social Security number. Many applicants face rejection due to errors or missing information, delaying tax filings and refunds.

Understanding why an ITIN application gets rejected and how to fix the issue can help prevent frustration.

Common Application Mistakes

Errors frequently lead to ITIN rejections. Even small mistakes can cause delays or denial. Ensuring accuracy when completing forms and attaching required documents can help avoid setbacks.

Incomplete Forms

Submitting Form W-7 with missing or incorrect information is a leading cause of rejection. The IRS requires details such as a foreign tax identification number (if applicable), U.S. visa type (if any), and the reason for applying. Failing to select the correct reason on Line 1e or omitting a signature and date results in denial.

If applying for a dependent, the responsible party must complete all necessary sections. Errors in mailing addresses can also cause delays, as the IRS may be unable to send updates.

Invalid Identification

The IRS requires original identification documents or certified copies from the issuing agency. Applications are often rejected due to expired passports, uncertified birth certificates, or national ID cards missing key details like a date of birth.

Passports must include an entry stamp if the applicant lives outside the U.S. but is claiming a tax benefit. The IRS does not accept notarized copies, and improperly certified documents will lead to delays. Applicants without a passport must provide two forms of identification from the IRS-approved list, such as a foreign driver’s license and a birth certificate.

Incorrect Filing Status

Applicants submitting Form W-7 with a tax return must ensure their filing status matches on both documents. A common mistake occurs when married applicants incorrectly file as “Single” instead of “Married Filing Jointly” or “Married Filing Separately.”

Dependents listed on a tax return must have supporting documentation, such as proof of residency. For example, a dependent from Mexico or Canada must provide school or medical records to qualify for certain tax benefits. If the filing status does not align with claimed dependents or exemptions, the application may be denied.

Rejection Notices

If an ITIN application is rejected, the IRS sends Letter 5872 explaining the reason and providing instructions on how to fix the issue. This letter may highlight missing documents, discrepancies in personal details, or failure to meet eligibility requirements.

Some applicants are rejected due to prior ITIN assignments. If an ITIN has not been used on a tax return for three consecutive years, it may be deactivated. Instead of applying for a new ITIN, individuals must renew the existing one using Form W-7 and include the necessary documents.

Discrepancies in personal details, such as name or date of birth mismatches with IRS or Social Security Administration records, can also cause rejection. This often happens due to name changes after marriage or clerical errors in official documents. Applicants must provide supporting evidence, such as a marriage certificate or corrected identification, to resolve these issues.

Steps to Correct a Rejection

To address an ITIN rejection, applicants must carefully review the IRS notice to determine the exact issue. If the rejection was due to expired documentation, updated records from the issuing authority must be obtained before resubmitting. Some applicants may need to visit their country’s consulate or embassy in the U.S. for properly certified copies.

If the rejection was due to eligibility concerns, applicants should verify whether they qualify under current IRS rules. For example, nonresident aliens claiming treaty benefits must provide the relevant tax treaty article reference and demonstrate eligibility. Those seeking an ITIN for banking purposes should confirm whether their institution requires an IRS-issued identification number or if a Foreign Tax Identification Number (FTIN) is acceptable.

When resubmitting a corrected application, including a copy of the original rejection letter can help IRS agents quickly identify the previous issue. Missing information is a frequent cause of rejections, so applicants should double-check that all supporting documents are attached. Using an IRS-authorized Certifying Acceptance Agent (CAA) can also help, as CAAs are allowed to verify identity documents and submit applications on behalf of individuals, reducing the likelihood of errors.

Tracking the Updated Application

Once a corrected ITIN application has been submitted, monitoring its status is important to ensure timely processing. The IRS typically takes 7 to 11 weeks to process Form W-7, but applications filed during peak tax season or from outside the U.S. may take longer.

If an applicant has not received a response within the expected timeframe, they can contact the IRS ITIN Operations office at 1-800-908-9982 for an update. Callers should have their application details ready, including the submission date and any correspondence received from the IRS.

For those who submitted their application with a tax return, ITIN processing delays can also affect tax filings. The IRS does not process tax returns without an assigned ITIN, meaning refunds may be held until the number is issued. If a taxpayer is expecting a refund and has not received an update, checking the status of the return using the “Where’s My Refund?” tool on the IRS website can help determine whether the delay is related to the ITIN or another issue.