Taxpayers with expired Individual Taxpayer Identification Numbers (ITINs) should 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 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.
ITINs with middle digits 70, 71, 72, or 80 (For example: 9NN-70-NNNN) need to be renewed if the taxpayer will have a filing requirement in 2018.
Taxpayers whose ITINs expired due to lack of use should only renew their ITIN if they will have a filing requirement in 2018.
Taxpayers who are eligible for, or who have, an SSN should not renew their ITIN, but should notify IRS both of their SSN and previous ITIN, so that their accounts can be merged.
Taxpayers whose ITINs have middle digits 78 or 79 that had already expired and were never renewed should renew their ITIN if they will have a filing requirement in 2018.
How to Renew an ITIN – contact www.ustaxservices.ca