As we approach the 2013 tax year filing season, we want to remind practitioners that individual taxpayers need a valid Social Security number (SSN) or federal individual identification number (ITIN) when filing an Oregon return.

 

If an Oregon return is filed without a valid SSN or ITIN, the Department will request proof in the form of:

          A. A photocopy of a Social Security card, or

          B. A photocopy of an ITIN card, or

          C. A photocopy of an ITIN authorization letter.

 

An ITIN is a tax processing number issued by the Internal Revenue Service (IRS). The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but are not eligible to obtain an SSN.

 

For more information on ITINs, visit the IRS website at www.irs.gov

 

If a taxpayer doesn’t have an ITIN, they need to request one from the IRS. If the taxpayer won’t receive an ITIN in time for the filing deadline, write “Applied for” wherever a SSN is requested and file the return by April 15, 2014. The Department will hold the return and send a letter asking for proof of ITIN. The Department will allow 60 days from the date of the letter to provide a valid SSN or ITIN.

 

If the taxpayer is requesting a refund, the Department will not allow a refund until a valid SSN or ITIN is provided. Therefore, taxpayers should apply for valid identification numbers promptly.