Individual Taxpayer Identification Numbers (ITINs) is a tax processing number issued by the Internal Revenue Service (IRS) to ensure that people – including unauthorized immigrants – pay taxes even if they do not have a Social Security number. The IRS issues an ITIN to those who have a filing or reporting requirement but don’t have and are not eligible to get a Social Security number.
ITIN will expire if not used on a federal income tax return for any year during a period of five consecutive years. Your ITIN may expire before you file a tax return in 2018. ITINs that have not been used on a tax return for Tax Year 2014, Tax Year 2015, or Tax Year 2016 will expire December 31, 2017. All ITINs issued before 2013 with middle digits of 70, 71, 72 or 80 are expiring. ITINs with middle digits 78 and 79 that expired in 2016 can also be renewed.
If you receive notice that you, your spouse, or your dependent’s ITIN is scheduled to expire and you will be filing a tax return or claim for refund in 2018, you should begin the renewal process as soon as possible.
To renew an expiring ITIN, you must submit a completed Form W-7, Application for IRS Individual Taxpayer Identification Number, along with your valid supporting original or certified copies by the issuing agency, identification documents and any other required attachments. Applicants must also select the appropriate reason for needing the ITIN, as outlined in the Form W-7/W-7(SP) instructions. No tax return is required for a renewal application. Mail the application to Internal Revenue Service, ITIN Operation, P. O. Box 149342, Austin, TX 78714-9342.
You should not renew your ITIN if you have or are eligible for an SSN.