WASHINGTON — The Internal Revenue Service urges taxpayers with expired Individual Taxpayer Identification Numbers (ITINs) to renew them as soon as possible. Tax returns with expired ITINs will face processing delays and affected taxpayers may lose eligibility for key tax benefits until the ITIN is renewed.
An ITIN is used by anyone who has tax-filing or payment obligations under U.S. tax law but is not eligible for a Social Security number. Under a series of provisions established by the Protecting Americans from Tax Hikes (PATH) Act enacted by Congress in December 2015, ITINs not used on a tax return at least once in the past three years were set to expire.
Also, ITINs with certain middle digits expired, requiring the taxpayer to renew, in order to continue using the ITIN to file a federal tax return.
Those with middle digits of 70, 71, 72 or 80 (Example: 9NN-70-NNNN or 9NN-80-NNNN) expired on Dec. 31, 2017. ITINs that have middle digits 78 or 79 expired Dec. 31, 2016, but taxpayers can still renew them.
Who Should Renew an ITIN?
Taxpayers with ITINs that expired at the end of 2017 and who need to file a tax return in 2018 must submit a renewal application. Others do not need to take any action.
How to Renew an ITIN
To renew an ITIN, taxpayers must complete a Form W-7 and submit all required documentation. Although a Form W-7 is usually attached to the tax return, a taxpayer is not required to attach a federal tax return to their ITIN renewal application.
There are three ways to submit the W-7 application package:
An ITIN Renewal application can take up to 11 weeks for the IRS to complete during the tax season.
The IRS is providing several types of tax relief for those affected by hurricanes hitting Texas, Florida, Georgia, Puerto Rico and the U.S. Virgin Islands. We’re monitoring the situation closely to resolve potential tax related issues as they’re identified. Check IRS.gov/hurricaneharvey and IRS.gov/hurricaneirma often for a current list of all tax relief available in these disaster areas […]