The Internal Revenue Service (IRS) recently announced changes to the Individual Taxpayer Identification Number (ITIN) program that will require some individuals to renew their ITIN. The IRS will send a letter to taxpayers with expiring ITINs.
The following ITINs will expire January 1, 2017:
- ITINs with middle digits of 78 and 79 (e.g. 9NN-78-NNNN). The IRS will send Letter 5821 to taxpayers with these expiring ITINs.
- ITINs that have not been used on a tax return for Tax Year 2013, Tax Year 2014, or Tax Year 2015
Any ITIN that does not have a middle digit of 78 or 79 and was used on a tax return for Tax Year 2013, Tax Year 2014, or Tax Year 2015 will not expire January 1, 2017.
You will need to renew your ITIN if you will be filing a tax return or claim for refund after the ITIN expires and you will be using the expiring ITIN on that tax return or claim for refund. You should not renew an ITIN if the ITIN holder now has or is qualified to get a social security number (SSN). See Q&A12.
Beginning October 1, 2016, taxpayers whose ITIN will expire on January 1, 2017 can begin the renewal process.
For more information on ITINs expiring and answers to some common questions about the program changes, visit https://www.irs.gov/individuals/itin-expiration-faqs on the IRS website.