Nigeria has no comprehensive income tax treaty with the United States. All US-source income is subject to standard withholding rates. An ITIN ensures your payments are processed correctly.
With the naira losing significant value, every dollar earned from US platforms matters. An ITIN unlocks full access to US payment platforms and protects your earnings.
What Is the CP567 Notice?
An IRS CP567 notice is sent when your ITIN application (Form W-7) is rejected. The notice explains the specific reason for rejection and typically allows you to resubmit with corrections. For Nigerian applicants, receiving a CP567 is frustrating — but it's correctable.
The most important thing to understand: a CP567 rejection adds another 8–14 weeks to your waiting time. This is why submitting a correct application the first time (through an IRS CAA) is so important.
Most Common CP567 Rejection Reasons for Nigerians
1. Wrong reason code (Box a on Form W-7)
The W-7 has several reason codes (a through h) for why you need an ITIN. Using the wrong code for your situation is a common rejection cause. Nigerian freelancers should typically use code "h" (Non-resident alien required to get an ITIN to claim tax treaty benefit or to file a tax return).
2. Missing or unattached tax return
In most cases, a completed US tax return (1040-NR) must be attached to your W-7. Submitting the W-7 alone without the tax return results in rejection.
3. Document issues
If you submitted photocopies without CAA certification (or without notarization), the IRS rejects them. Original documents or CAA-certified copies are required.
4. Name mismatch
Your name on the W-7 must exactly match your passport. Abbreviations, missing middle names, or transposed first/last names cause rejections.
5. Incomplete W-7
Leaving required fields blank — particularly Box 1 (legal name), Box 3 (country of birth), or Box 6a (foreign TIN) — triggers rejection.
How to Respond to a CP567 Notice
- Read the notice carefully — the IRS specifies the exact rejection reason.
- Contact ITIN Plus — if you applied yourself and received a CP567, we can review your situation and prepare a corrected resubmission.
- Gather corrected documents — obtain fresh CAA certification for identity documents.
- Resubmit with corrections — a corrected W-7 with all issues addressed.
- Wait 8–14 weeks again — the full processing timeline restarts.
How to Avoid CP567: Apply Through an IRS CAA
ITIN Plus is an IRS Certified Acceptance Agent. We:
- Verify your eligibility and select the correct W-7 reason code
- Prepare a complete, accurate W-7
- Certify your identity documents (eliminating the document rejection risk)
- Submit to the IRS with our CAA certification attached
Our rejection rate is near zero because we catch errors before submission.
Avoid Rejection — Apply Through ITIN Plus
IRS CAA · Near-zero rejection rate · 8–14 weeks
Apply Correctly