ITINs (Individual Taxpayer Identification Numbers) are only issued to people who aren't eligible to obtain a Social Security Number. ITINs are critical to the administration and collection of taxes from foreign nationals, resident and nonresident aliens, and others who face filing or payment obligations under US law. New rules for 2013 ITIN expires every five years and will need to reapply. The new rules requires original documentation or copies certified by the issuing agency. The IRS will no longer accept notarized copies of documents for ITINs. The IRS believes that these changes will provide more flexibility for people seeking ITINs while providing stronger protections. Certifying Acceptance Agents (CAAs), who may continue to serve as intermediaries in the ITIN application process and will be able to review original documents or copies certified by the issuing agency. CAAs must certify to the IRS that they have verified the authenticity of the documents supporting the ITIN application. For certain ITIN applicants, this means they won't have to mail original documents, such as birth certificates and passports. With respect to dependent children, ITIN applications submitted to the IRS by a CAA will continue to be required to include original documentation. For children under age six, one of the documents may include original medical records. For school-age children, the documentation can include original, current-year school records, such as a report card. Check out the frequently asked questions on the topic.