2 Del. Admin. Code § 2225-7.0

Current through Register Vol. 27, No. 12, June 1, 2024

Section 2225-7.0 - Individualized Tax Identification Number (ITIN)

7.1 Every DPC applicant must present proof of the immediate two preceding years of filed Delaware Income Tax.

7.1.1 A Certificate of Filing Compliance containing a Document Locator Code Number (DLN) shall be issued by the Delaware Division of Revenue to each eligible applicant.

7.2 The division shall verify the ITIN and DLN with the Division of Revenue via electronic web service or phone call.

7.3 ITIN Exception:

7.3.1 The division, using the claimants ITIN and DLN, will verify with the Division of Revenue, dependents that have been claimed by an individual who has filed a Delaware income tax return.

2 Del. Admin. Code § 2225-7.0

19 DE Reg. 937 (4/1/2016) (Final)