We know that for a timely ITIN renewal application that is done prior to actual expiry, there is no need to attach a tax return to the W-7 ITIN application when the ITIN is needed for a return filing. What about when applying for an ITIN renewal after the ITIN HAS expired? If no, on the application does applicant still tick the reason box - filing a return?
Expired ITIN renewal question to IRS:
While normally one can apply for an ITIN - when it’s for filing a tax return - only if the application is accompanied by that tax return, IRS renewal letter instructions state: “To renew your ITIN. If you’re renewing an existing ITIN, you may submit your Form W-7 renewal application” (without filing a tax return).
Does same apply to expired ITIN? Applicant received IRS ITIN renewal letter and did not renew the ITIN, which is thereby currently expired. Applicant is filing a 2016 1040NR.
If because it’s a renewal, applicant can file W-7 by itself without the return, that is much easier than having to coordinate the US based preparer first preparing the return and sending it up to Canada just to be attached to the W-7 (which is what we’d do for a first-time ITIN applicant).
Expired ITIN IRS answer:
Dear Mr. Gray,
Thank you for contacting the ITIN Program Office.
While the taxpayer has the option of submitting the tax return with the renewal Form W-7, a tax return is not required to be submitted with a renewal Form W-7, even when their ITIN has already expired.
As the CAA, you may submit the renewal W-7 by selecting “Renew an Existing ITIN” for the application type, and completing Lines 6e/f. The applicant should select the reason for applying that best indicates the reason they are renewing the ITIN (i.e. b – Nonresident alien filing a U.S. federal tax return), even if they are not submitting a return with the application.
Attach the required documentation verifying identity and foreign status along with Form W-7(COA). IRS will issue notices once the ITIN is renewed.
We hope this information is helpful.
Tax Analyst, ITIN Policy
401 W. Peachtree St, NW
Mail Stop 97-WI
Atlanta, GA 30308