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  • Daniel Gray CPA Toronto

Renewing ITIN - who needs to?

At some point your ITINs will need to be renewed and when your turn for ITIN renewal eventually does come up, note that the ONLY way IRS will communicate such with you is via letter. The previous 2016 renewal was only for taxpayers with ITINs starting with middle digits of 78 and 79.

For the current 2017 renewal, the IRS mailed more than 1 million letters to taxpayer households that include an ITIN holder with middle digits 70, 71, 72 or 80.

Note that IRS never e-mails, as described here:

Those who must renew their ITIN can choose to renew the family’s ITINs together even if family members have an ITIN with middle digits other than 70, 71, 72, 78, 79 or 80. Family members include the tax filer, spouse and any dependents claimed on the tax return.

Taxpayers with ITINs set to expire at the end of the year 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, a Social Security number (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 have expired (at end of 2016) should renew their ITIN if they will have a filing requirement in 2018.

As well, all ITINs not used on a federal tax return at least once in the last three years (2014-2016) will no longer be valid for use on a tax return and must be renewed.

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