Important Changes to ITIN Processing re Applications ...
An ITIN is not needed for Forms 4868, 1040-ES, or 1040-ES (NR). If they are filing an application for an extension of time to file using Form 4868, or making an estimated tax payment using Form 1040-ES or Form 1040-ES (NR), they should not file Form W-7 with those forms. Enter “ITIN TO BE REQUESTED” wherever your SSN or ITIN is requested. ................
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