On November 29, 2012, the U.S. Internal Revenue Service announced updated procedures designed to strengthen the Individual Taxpayer Identification Number (ITIN) program requirements. The updated procedures take effect on January 1, 2013. In an important change from the interim procedures, Certifying Acceptance Agents can now certify and then forward proof to the IRS that they have verified the authenticity of supporting documents for applicants and spouses. This means that for such individuals, passports or other original documents no longer need to be mailed to the IRS.
Download PDF of Flash International Executive Alert:United States: IRS Announces Updated ITIN Procedures