Letter to Janet Yellen, Secretary of the Treasury, Charles Rettig, Commissioner of the Internal Revenue Service - Menendez, Colleagues Urge Irs to Extend Filing Deadline for Itin Filers Affected by Processing Delays

Letter

Dear Secretary Yellen and Commissioner Rettig,

We are concerned to learn that there may be numerous families that had hoped to file for and receive the enhanced child tax credit (CTC), but were unable to do so because of Individual Taxpayer Identification Number (ITIN) processing backlogs. Given that the Protecting Americans from Tax Hikes (PATH) Act required that an ITIN had to be issued on or before the due date of the return in order to file for the CTC, many families may not have received their ITIN prior to April 15, 2022--despite applying in a timely fashion. In order to remedy this situation, we ask that you allow families who applied for an ITIN or ITIN renewal prior to April 15, 2022 to file for and receive the advanced CTC, if they file a return before or on October 15, 2022.

According to the Treasury Inspector General of Tax Administration (TIGTA), prior to the COVID-19 pandemic, typical processing times for ITIN applications ranged from seven weeks during non-peak times and 11 weeks during tax time. But, as reported by TIGTA and the IRS' own website, processing times have increased--with ITIN application processing averaging a three to four months and renewal times doubling to 41 days.

As you know, the expanded CTC was a historic provision passed in the American Rescue Plan. Researchers estimate that the first enhanced CTC payment--made last July--kept approximately 3 million children out of poverty and reduced the monthly child poverty rate from 15.8 percent to 11.9 percent. After such a historic investment in families, limiting the access of certain families due to unprecedented processing delays would be an unfortunate oversight.

Thank you for your attention to this matter. We look forward to your response.

Sincerely,