ITIN Reform Act of 2015
Official title: A bill to amend the Internal Revenue Code of 1986 to require that ITIN applicants submit their application in person at taxpayer assistance centers, and for other purposes.
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Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3186-3187)
ITIN Reform Act of 2015
Amends the Internal Revenue Code to authorize the Department 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 Treasury at a U.S. diplomatic mission or consular post with required documentation. Exempts from such requirements: (1) the spouse, or the dependents, without a social security number of a taxpayer who is a member of the U.S. Armed Forces, and (2) nonresident aliens claiming tax treaty benefits.
Requires the Treasury Inspector General 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.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 1397: ITIN Reform Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-S-1397/
"S. 1397: ITIN Reform Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-1397/.
S. 1397, 114th Cong. (2026), https://openamerica.io/bill/114-S-1397/.
[S. 1397: ITIN Reform Act of 2015](https://openamerica.io/bill/114-S-1397/)