Individuals who are not eligible to obtain a U.S. Social Security Number (SSN) but who must furnish a taxpayer identification number to the Internal Revenue Service (IRS) must apply for an Individual Taxpayer Identification Number (ITIN) on Form W-7 (Application for IRS Individual Taxpayer Identification Number). The IRS recently announced changes to its procedures for processing Forms W-7 that are effective for all new applications submitted on or after June 22, 2012. (See IRS website, including FAQs.) The changes are temporary and are designed to strengthen and protect the integrity of the ITIN application process. They will remain in effect until final rules are issued before the start of the 2013 filing season.