A formal denial is different from a rejection: it means the IRS reviewed your eligibility as submitted and determined you don't qualify for an ITIN under the reason you claimed — not that paperwork was missing. See how denied differs from rejected.
Denied vs. rejected: what's the difference
A rejection is a paperwork problem you can usually fix and resend. A denial is an eligibility decision — for example, the IRS determining your supporting documents don't establish the foreign status or dependent relationship your reason code claims.
What to do after a formal denial
Read the denial notice carefully for the IRS's stated reason. If you have additional evidence supporting your eligibility (a different document, corrected relationship proof), you can file a new Form W-7 with that evidence attached — it isn't a one-time-only decision.
Appeal options
There's no formal ITIN appeals process separate from reapplying, but if you believe the denial was a clear IRS error, contacting the IRS ITIN unit directly (or having a Certifying Acceptance Agent do so on your behalf) to clarify the record before resubmitting can prevent a repeat denial.
