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The obtaining of individual taxpayer identification numbers (ITIN) became significantly harder in 2012. ITIN’s are used by many undocumented immigrants to pay taxes on monies earned in the United States. We also use them for foreign nationals who are not eligible for Social Security numbers, ITIN’s issued by the Internal Revenue Service are the best compromise between undocumented immigrants and the US government to allow the payment of taxes while not giving aliens some form of legal status. IRS however promulgated interim rules on June 22, 2012 (finalized in December) which discourage persons from applying. Previously IRS had accepted copies of documents such as passports or other identification documents. Now IRS insists on the sending in of the original passport or other appropriate identification document or a copy certified by the issuing agency (which many consulates and embassies are reluctant to do). In lieu of such, it requires in person submission with the original or issuing agency certified copy before a “trusted party” that can be a participating IRS taxpayer assistance center or certifying acceptance agent (CAA). In the final rule, new ITIN’s will expire after 5 years.