ITIN Information
- The PATH Act requires certain ITINs to expire.
- ITINs not used on a federal tax return at least once in the last 3 years will expire on Dec. 31, 2018.
- ITINs with middle digits of 73, 74, 75, 76, 77, 81 or 82 will expire at the end of this year.
- You only need to renew an expiring ITIN if it will be included on a US tax return or claim for refund that you plan to file in 2019.
- ITINs with middle digits 70, 71, 72, and 80 expired 2017. Middle digits 78 & 79 expired in 2016. Taxpayers with these ITIN numbers may renew at anytime.
How to Renew an ITIN
- You must submit a completed Form W-7.
- You must also submit required identification documents to the IRS.
- Taxpayers may submit their completed Form W-7 application package Via:
- CAA
- Appointment at a designated IRS Taxpayer Assistance Center.
Important Things to Know
- The IRS will review the identification documents and return them within 60 days.
- If you file a U.S. tax return with an expired ITIN, there may be a delay in processing your tax return.
AS A REMINDER
- The IRS no longer accepts passports that do not have a date of entry into the United States as a stand-alone identification document for dependents from a country other than Canada or Mexico.
- The dependents passport must have a date of entry stamp-otherwise the following additional documents to prove US residency are required:
- U.S. Medical records for dependents under 6
- U.S. school records for dependents under 18
- U.S. school records, rental statements, bank statements, or utility bills listing the name and U.S. address of dependents over 18
“For more information visit: https://www.irs.gov/individuals/individual-taxpayer-identification-number “