ITIN Reform Act of 2014
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ITIN Reform Act of 2014 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to issue an individual taxpayer identification number (ITIN) to an individual only if such individual: (1) submits an application for an ITIN in person at an Internal Revenue Service (IRS) taxpayer assistance center with required documentation, or (2) submits an application in person outside of the United States to an IRS employee or a designee of the Secretary at a U.S. diplomatic mission or consular post with required documentation. Exempts from this requirement military spouses or dependents, and nonresident aliens claiming tax treaty benefits.
Requires the Inspector General of the Department of the Treasury for Tax Administration to audit, on a biennial basis, the IRS program for issuance of ITINs pursuant to this Act and report to Congress on such audit.
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1049-1050)
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 2039: ITIN Reform Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-S-2039/
"S. 2039: ITIN Reform Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-2039/.
S. 2039, 113th Cong. (2026), https://openamerica.io/bill/113-S-2039/.
[S. 2039: ITIN Reform Act of 2014](https://openamerica.io/bill/113-S-2039/)