Some ITINs are Expiring December 31, 2017. Do I need to Renew?

November 14, 2017 – The IRS is accepting renewal applications for Individual Taxpayer Identification Numbers (ITINs) that are set to expire at the end of 2017.  This is the second year for the renewal program.

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Do I need to renew?

ITINs with the middle digits 70, 71, 72 or 80 will expire at the end of the year along with any ITINs that have not been used on a federal tax return at least once in the last three years.  Last year ITINs with the middle digits 78 and 79 expired.  Those ITINs may be renewed at any time.  You will need to renew your ITIN number if you plan on filing a tax return in 2018 using this identification number.

How do I renew?

Form W-7 must be completed and all required documentation must be submitted with the renewal application.  A renewal application does not need to be attached to the taxpayer’s federal tax return.  The renewal package can be submitted three different ways:

  • Mail the Form W-7 along with original identification documents or copies certified by the issuing agency to the IRS address listed on the Form W-7 instructions.
  • Work with a Certified Acceptance Agent (CAA) who will certify all documents and examine the correctness of the application before submitting to the IRS for processing. A CAA can also certify passports and birth certificates for dependents which saves mailing the original documents to the IRS.
  • Make an appointment at a designated IRS Taxpayer Assistance Center instead of mailing original identification documents to the IRS.

What if I don’t renew?

If you don’t renew your ITIN timely, your tax return will still be processed, however you may lose exemptions and/or certain tax credits. This will result in delays with any potential refunds being issued.

For more information, please contact Jill Colombo at jcolombo@dopkins.com

About the Author

Jill E. Colombo CPA

Jill specializes in corporate tax compliance and preparation services for businesses and individuals. She has significant experience with multi-state tax corporate issues, employee benefit plan compliance and international tax matters. Her projects include tax planning, international compliance and tax structure consulting services.