On October 3, 2012, the U.S. Internal Revenue Service (IRS) posted on its Web site special instructions for individuals filing Form W-7, Application for IRS Individual Tax Identification Number (ITIN) with tax returns that have an extended filing due date of October 15, 2012. Under the special instructions, individuals are not required to attach certain original documents to the Form W-7 if a Certifying Acceptance Agent (CAA) is involved with the application. By utilizing this new special procedure, many taxpayers will be able to file their tax returns in a timely manner and still make elections in relation to spouses and dependents that may reduce their tax liability, without relinquishing their spouses’ and dependents’ passports for 60 days or more.