What CP 567 is
The rejection notice on a Form W-7: "a new Form W-7 must be submitted" (IRM 3.21.263.5.9, Jan. 30, 2025). The same notice is issued when an existing ITIN is revoked (IRM 3.21.263.8.5(4), Jan. 31, 2019), for reasons the manual lists as R 15 (SSN assigned, "ITIN is no longer valid"), R 14 (multiple ITINs), R 11 (deceased), R 07 (entitled to an SSN) and R 26 (assigned in error) (IRM 3.21.263.9.3.8, Mar. 2, 2016). A revoked ITIN is removed from DM-1, "will not contain any data for the ITIN such as name control or DOB," and is "not recycled or reissued" (IRM 3.21.263.2.1(6) Note, Jan. 1, 2023). Form 14413 is the military substitute.
The deadline
No deadline stated. A rejected applicant starts over with a new W-7.
What to do
A revoked ITIN will fail TIN matching from the next quarterly file onward, so treat a payee's CP 567 as the end of that number. Ask whether an SSN was issued; if so, solicit a new W-9 with the SSN and allow a quarter for the SSN and name to pair on DM-1 after the merge (IRM 3.21.263.6.7(2) Exception, May 12, 2025). If the CP 567 rejected a new application, the payee has no TIN yet: continue backup withholding and re-solicit when the new W-7 is approved.
A rejection and a revocation on the same notice
CP 567 does two jobs. For a Form W-7 applicant it is the rejection: the application failed for a reason the notice states (identity documents not acceptable, no filing requirement shown, an SSN already issued, an existing ITIN already on file), and the applicant must start over with a new W-7 rather than correct the old one. For an existing ITIN holder it is the revocation notice: the number has been withdrawn because the holder was issued a Social Security number or became entitled to one, because duplicate ITINs were discovered and merged, because the holder is deceased, or because the number was assigned in error. A revoked ITIN is removed from the IRS's TIN file entirely. It carries no name control and no date of birth afterwards, it is never reissued to anyone, and it fails TIN matching from the next quarterly update of the file. The holder who received an SSN is expected to use the SSN from then on, and the IRS merges the ITIN's history into the SSN account.
What it means for your vendor file
Treat a CP 567 as the end of that number. Ask the payee whether an SSN was issued; if so, solicit a new W-9 with the SSN and the name as it appears on the Social Security card, and allow about a quarter before expecting the new pairing to match, because the merge of the ITIN record into the SSN account posts to the TIN file on the next cycle. Payments in between are reportable under the SSN, and if the 1099 for the year has already been filed under the ITIN, a Type 2 correction moves it. If the notice was a rejection of a new application, the payee still has no TIN: continue backup withholding and re-solicit when the new W-7 is approved and a CP 565 arrives. Do not keep paying against a revoked ITIN on the theory that it worked last year; it will appear on the next CP2100 and the B-Notice will be yours to send. The ITIN guide covers revocation and the merge, and the W-9 solicitation guide covers the re-solicitation and what it protects you from.
Questions about CP 567
Who receives CP 567?
Payee. The rejection notice on a Form W-7: "a new Form W-7 must be submitted" (IRM 3.21.263.5.9, Jan.
What is the deadline on CP 567?
No deadline stated. A rejected applicant starts over with a new W-7.
What should I do when CP 567 arrives?
A revoked ITIN will fail TIN matching from the next quarterly file onward, so treat a payee's CP 567 as the end of that number. Ask whether an SSN was issued; if so, solicit a new W-9 with the SSN and allow a quarter for the SSN and name to pair on DM-1 after the merge (IRM 3.21.263.6.7(2) Exception, May 12, 2025). If the CP 567 rejected a new application, the payee has no TIN yet: continue backup withholding and re-solicit when the new W-7 is approved.
Is CP 567 about my own income tax?
No. This decoder covers information reporting and withholding: the notices a payer, filer or payee sees because of Forms 1099, W-2, 945 and the TINs on them. Individual income-tax notices follow a different track.
Have a different notice? The IRS notice decoder lists all 77 in the order they tend to arrive.