A CP566 is the IRS saying it cannot finish processing your application for an Individual Taxpayer Identification Number, usually made on Form W-7, because something is missing or wrong. It matters to many of the families we work with, including spouses and dependents of H-1B workers, students, and others who need an ITIN but cannot get a Social Security number. The notice has a firm reply window.
What an ITIN is
An ITIN is a tax processing number for people who must file a federal return or tax document but do not qualify for a Social Security number. The IRS issues it for tax purposes only. See ITINs for spouses and dependents.
What the notice may be about
The notice states what the IRS needs. Common themes include an unanswered question on the application, documents that do not prove identity or foreign status, a missing translation, or evidence of why you need an ITIN. The IRS suggests you:
- Confirm that you need an ITIN rather than a Social Security number.
- Check that every question on the application is answered.
- Verify that your documents are correct, and send the ones the notice requests.
- Have documents translated into English by a certified translator, if requested.
- Complete and sign the response form at the end of the notice, and mail it with the requested documents to the address on the notice.
The IRS notes that medical records for dependents under 6 are accepted if dated within 12 months of the Form W-7 application, and school records for dependents under 18 are accepted for a school term ending within 12 months of the application. The IRS returns submitted documents within 60 days after processing.
If you do not reply or are rejected
If you do not reply within 45 days, the IRS rejects the application and you must submit a new one. If you attached a tax return to your application, it is processed without an ITIN, and you must reapply and attach a copy of the return to get a refund. That can mean a long delay for a refund and missing credits tied to the number. Plan your filing timeline accordingly, and see our tax calendar.
Outside the United States
The IRS lists a non-toll-free phone line for people calling from outside the United States. Check the IRS page or your notice for the current number.
Interest and penalties
The CP566 itself carries no balance. But a late or rejected application can delay a return or refund. If tax is due on a return you filed, penalties and interest run from the original due date regardless of the ITIN processing. See failure-to-file penalty and failure-to-pay penalty.
Common mistakes
- Sending documents that the notice did not ask for, and omitting the one it did.
- Mailing irreplaceable documents without first reading the notice's instructions on what the IRS accepts.
- Submitting a new application while the first is still open.
- Missing the 45-day date because the notice was sent to an old address.
- Applying for an ITIN when the person is eligible for a Social Security number.
When to involve a CPA
An ITIN application has many technical points, such as which documents prove foreign status, whether an exception applies, and how to attach the return. A CPA can review the notice, prepare the response and track it. See international tax. A signed Form 2848 lets us communicate with the IRS on your behalf for your tax matters.
How we can help
We can review a CP566 with you, identify what is missing, and prepare the response package so it reaches the IRS within the 45 days. See our IRS representation services or contact us.
Frequently asked questions
What is the deadline?
The IRS says 45 days from the date of the notice.
What happens if the application is rejected?
You submit a new application. A return filed with the first application is processed without an ITIN, and you must reapply and attach a copy of the return to get a refund.
Can I send copies of documents?
The notice lists what is acceptable. Follow its instructions, and use certified translations if requested.
Does an ITIN let me work?
No. An ITIN is for federal tax reporting only. It does not provide work authorization.
Official sources
This page is a plain-language summary. The official source controls if there is any difference.
General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.