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IRS Encourages Taxpayers to Renew ITINs Now

BY: APA Staff | 08/24/18

The IRS encourages taxpayers with Individual Taxpayer Identification Numbers (ITINs) that will expire at the end of 2018 to submit their renewal applications soon to beat the rush and avoid refund delays next year [IR-2018-137].

Any ITIN not used on a federal tax return for three consecutive tax years, either as the ITIN of an individual who files the return or as the ITIN of a dependent included on a return, will expire on December 31 of the third consecutive tax year of nonuse. ITINs issued prior to 2013 will expire either due to lack of use in three consecutive years or pursuant to a staggered schedule between 2017 and 2020.

In its third year of the renewal program, the IRS has increased staffing to handle the anticipated influx of Form W-7 applications for renewal. This third wave of expiring ITINs is expected to affect as many as 2.7 million taxpayers. To help taxpayers, the renewal process for 2019 is beginning earlier than last year. The IRS also created a video tip and Frequently Asked Questions on renewing ITINs.

Who Should Renew?

Taxpayers whose ITIN is expiring and who need to file a tax return in 2019 must submit a renewal application. Others do not need to take any action. ITINs with middle digits 73, 74, 75, 76, 77, 81, or 82 need to be renewed even if the taxpayer has used it in the last three years. ITINs with middle digits 70, 71, 72, 78, 79, or 80 are expired and will need to be renewed if the taxpayer has not already taken steps to renew them.

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 their accounts can be merged.

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