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  • Writer's pictureDaniel Gray CPA

Here we go with 2022 ITIN expiry

It's almost never so. Applications are tricky, qualification or need is often tricky and expiry determination needs some attention.

If after reading below you’re still unsure if your ITIN expired, call IRS at 267-941-1000 and ask.

Note that: A return filed with an expired ITIN will be processed, however, certain tax credits and/or any claimed exemptions applicable to the expired ITIN will not be allowed. The taxpayer will receive a notice from the IRS explaining the change(s) made to their tax return and that the ITIN must be renewed. Once the ITIN is renewed, any exemptions and/or credits previously disallowed will be reconsidered at that time. Until the ITIN is renewed, the taxpayer will be subject to interest and penalties for any tax owed as a result of disallowed exemptions and credits.

You must renew your ITIN to file your U.S. tax return if you or someone listed on your return has an expired ITIN.

If your ITIN wasn’t included on a U.S. federal tax return at least once for tax years 2018, 2019, and 2020, your ITIN expired on December 31, 2021.

As well, expiry can be determined by checking the middle numbers. ITINs are expired if they have middle digits (the fourth and fifth positions, for example, 9NN-88-NNNN) “70,” “71,” “72,” “73,” “74,” “75,” “76,” “77,” “78,” “79,” “80,” “81,” “82,” “83,” “84,” “85,” “86,” “87,”or “88”.

In addition, ITINs with middle digits “90,”“91,”“92,”“94,”“95,”“96,”“97,”“98,” or “99,” IF ASSIGNED BEFORE 2013, have expired. The ITIN assignment date can be found on your CP565 ITIN Assignment notice. If you no longer have your CP565, call 1-800-829-1040 within the U.S., or 1-267-941-1000 if you are outside the U.S.

If you received an IRS CP48 notice that means an individual present on one of your tax returns in the last three years has an ITIN that has expired on January 1, 2021.

For tax years after December 31, 2017, spouses and dependents who could have been claimed in previous years for the personal exemption are not eligible for an ITIN or to renew an ITIN, unless they qualify for an allowable tax benefit or they file their own tax return. The individual must be listed on an attached U.S. federal tax return with the schedule or form that applies to the allowable tax benefit.

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