Individuals doing business with the United States requiring an ITIN (Individual Taxpayer Identification Number) should be aware that it can be several months before the Internal Revenue Service (IRS) will respond to their application.

It is therefore important to ensure that the application Form W-7 is correctly prepared because the IRS will reject an incorrectly prepared application for the smallest discrepancy.

This is particularly with respect to ITINs which are being applied for in order to obtain a treaty benefit.

Once an application has been sent to the IRS one cannot re-apply due to non-response by the IRS.

The ITIN program is currently undergoing change and documentation requirements vary depending on the purpose of the application for an ITIN.

It is therefore advisable to seek professional assistance with the application.