IRS Tax Tip 2017-75, November 13, 2017
Taxpayers who use an Individual Taxpayer Identification Number should check to see if their number expires this year. If it does, and they need to file a return in 2018, they should submit an application now to renew their ITIN. Doing this helps avoid tax refund and processing delays next year. The IRS issues ITINs to people who are not eligible for a Social Security number, but who need to file a tax return.
Taxpayers who have not used their ITIN to file a federal return at least once in the last three years will see their number expire Dec. 31, 2017. ITINs with middle digits 70, 71, 72 or 80 will also expire at the end of the year. These taxpayers should renew their ITIN if they will have a filing requirement in 2018. Additionally, taxpayers whose ITINs have middle digits 78 or 79 that have expired should renew their ITIN if they will have a filing requirement. Other taxpayers with ITINs do not need to take any action.
To renew an ITIN, a taxpayer must complete a Form W-7 and submit required documentation. There are three ways to submit this information. Taxpayers can:
- Mail the package to the IRS address listed on the Form W-7 instructions. The IRS will review the documents and return them within 60 days.
- Work with a Certified Acceptance Agent to help them renew their ITIN.
- Make an appointment at an IRS Taxpayer Assistance Center.
Taxpayers with an ITIN that has the middle digits 70, 71, 72, 78, 79, or 80 do have the option to renew ITINs for their entire family at the same time. They can renew together even if family members have an ITIN with other middle digits. Family members include the tax filer, spouse and any dependents claimed on the tax return.