If any of your payees need an Individual Taxpayer Identification Number before you can pay them, make sure that they know the application process has changed. The IRS has made the documentation requirements stricter.
Many of the new rules have actually been in place since June, when the IRS released interim guidance stating that they will no longer accept notarized copies of identifying documents on ITIN applications. The IRS has now made the rules permanent, and has added some requirements.
