When applying for an ITIN, will the IRS investigate if a taxpayer lists an earlier date of entry but has never filed taxes?

Short answer: Yes — they can, but not in the way most people think.

When someone applies for an ITIN using Form W-7, the IRS is not doing an immigration investigation. However, they are verifying tax administration facts, and one of the key items they look at is:

👉 Whether the applicant had a prior U.S. tax filing requirement

What Happens If an Earlier Date of Entry Is Listed?

If a taxpayer lists that they entered the U.S. in (for example) 2020, but they are:

• Applying for an ITIN in 2026, and
• Submitting their first-ever tax return

…the IRS may flag this internally because:

A 2020 entry date could imply the person had a filing requirement for prior tax years (2020–2025), depending on residency status and income.

This doesn’t trigger an immigration referral — but it can trigger tax compliance review, such as:

• Requesting prior-year returns
• Asking why no returns were filed
• Holding or delaying the ITIN issuance
• Processing the ITIN but later sending compliance notices

Why the IRS Cares

The “Date of Entry into the United States” on Form W-7 helps the IRS determine:

• Substantial Presence Test under Substantial Presence Test
• Whether the person may have been a resident alien for tax purposes
• If they had a legal obligation to file in prior years

Remember:

📌 You can be a resident for tax purposes even without legal immigration status.

So if the earlier entry date + income history suggests prior filing requirements, the IRS may:

• Accept the ITIN application
• But later expect back-filed returns (often up to 3–6 years depending on facts)

Real-World Risk

In practice (especially for your tax prep clients at Negozee):

• ITINs are rarely denied solely due to an earlier entry date
• But mismatches between:
  • Entry date
  • Income documents (W-2, 1099)
  • First filing year

can create:

• Refund delays
• CP notices
• Requests for amended or prior-year returns

Best Practice for First-Time ITIN Applicants

If the taxpayer:

• Has been in the U.S. for years but had no income → explain this in your intake file
• Had income but never filed → consider:
  • Filing 3 prior-year returns with the current year (protect refunds + reduce scrutiny)
• May qualify for relief → evaluate:
  • Streamlined Filing Compliance Procedures (in limited cases)