An ITIN application is made using Form W-7 by a person. Reporting
requirements are essentially the same as before. A bit different is the
submission of the document. It is necessary to submit applications
either in person or by mail.
Applications can be submitted either to an IRS staff authorized
to review and accept applications or to a licensed IRS-approved
Community-based accredited acceptance agent. At this time,
the procedure for mailing applications appears to be unchanged.
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