The Internal Revenue Service today recommended that taxpayers with an expiring Individual Taxpayer Identification Number renew it early to make sure their tax year 2020 refund isn’t delayed. Normally an important financial boost for households across the country, this announcement could help affected non-Social Security holding taxpayers better plan for another uncertain year.

Which ITINs are expiring?

The IRS explains that the Protecting Americans from Tax Hikes Act stipulates that any ITIN not used to file a federal tax return for three consecutive years will expire alongside those with the following middle digits:

• 88
• 90
• 91
• 92
• 94
• 95
• 96
• 97
• 98
• 99

That said, ITIN holders do not have to wait until their ITIN is expiring to renew. The IRS notes that families can even renew ITINs for everyone at the same time, meaning the Form W-7 renewal application can “include the tax filer, spouse, and any dependents claimed on the tax return.”

What are some ITIN-renewal tips?

The IRS identifies three ways taxpayers can renew their ITIN: by mail, with the help of a Certified Acceptance Agent, or by scheduling an appointment at an IRS Taxpayer Assistance Center.

As when filing any tax return, making mistakes can cause delays. That’s why the IRS recommends looking for these common errors before submitting the packet:

• mailing identification documentation without a Form W-7,
• missing information on the Form W-7, or
• insufficient supporting documentation, such as U.S. residency documentation or official documentation to support name changes.

Additionally, the IRS says it “no longer accepts passports that do not have a date of entry into the U.S. as a stand-alone identification document for dependents other than U.S. military personnel overseas.” Otherwise, applicants will need to provide the following documentation:

• U.S. medical records for dependents under age 6,
• U.S. school records for dependents under age 18, and
• U.S. school records (if a student), rental statements, bank statements or utility bills listing the applicant's name and U.S. address, if over age 18.

For more information about renewing an ITIN, visit the “Individual Taxpayer Identification Number” page on IRS.gov or watch “Individual Taxpayer Identification Number (ITIN)” on YouTube.

Source: IR-2020-181