More than 2 million Individual Taxpayer Identification Numbers (ITINs) are due to expire by the end of this year, and the Internal Revenue Service is urging taxpayers to apply for renewal.
The expiration of ITINs was set in motion by legislation passed in 2015. The law mandates ITINs that have not been used on a federal tax return at least once in the past three consecutive years will expire on Dec. 31, 2018.
In addition, ITINs with middle digits of 73, 74, 75, 76, 77, 81 or 82 will also expire on the December date. Taxpayers in either category must submit a renewal application if they expect to file a tax return in 2019.
“Even though the April tax deadline has passed, the IRS encourages people affected by these ITIN changes to take steps as soon as possible to prepare for next year’s tax returns,” said Acting IRS Commissioner David Kautter. “Acting now to renew ITIN numbers will help taxpayers avoid delays that could affect their tax filing and refunds in 2019. The IRS appreciates the help from partner groups across the nation sharing this information with those with expiring ITIN numbers.”
ITINs are used by people with tax filing or payment obligations under federal law but who aren’t eligible for a Social Security number.
This is the third year of the mandated renewal program. The IRS has increased staffing to handle the anticipated influx of 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.
How to Renew
The IRS website gives instructions on how best to renew an ITIN.
To renew an ITIN, a taxpayer must complete a Form W-7 and submit all required documentation. Taxpayers submitting a Form W-7 to renew their ITIN are not required to attach a federal tax return. However, taxpayers must still note a reason for needing an ITIN on the Form W-7. See the Form W-7 instructions for detailed information.
There are three ways to submit the W-7 application package. Taxpayers can:
- Mail the Form W-7, along with original identification documents or copies certified by the agency that issued them, to the IRS address listed on the Form W-7 instructions. The IRS will review the identification documents and return them within 60 days.
- Work with Certified Acceptance Agents (CAAs) authorized by the IRS to help taxpayers apply for an ITIN. CAAs can authenticate all identification documents for primary and secondary taxpayers, verify that an ITIN application is correct before submitting it to the IRS for processing and authenticate the passports and birth certificates for dependents. This saves taxpayers from mailing original documents to the IRS.
In advance, call and make an appointment at a designated IRS Taxpayer Assistance Center to have each applicant’s identity authenticated in person instead of mailing original identification documents to the IRS. Applicants should bring a completed Form W-7 along with all required identification documents. See the TAC ITIN authentication page for more details.