Changes to Individual Taxpayer Identification Number (ITIN)

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.

Which ITINs will expire January 1, 2017?

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 

Which ITINs will NOT expire January 1, 2017?

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.

What should I do if my ITIN is expiring 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.

When may I renew my ITIN that will expire January 1, 2017?

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.

Important Information about getting an ITIN (Individual Taxpayer Identification Number)

There have been some significant and unannounced changes in the ITIN process for this tax year!  

If you or your dependents do not have a SSN and need an ITIN in order to file a tax return, please be aware that the IRS is no longer accepting ITIN applications with tax returns.  Instead you will need to file the ITIN application (the form W-7) first and separately from your tax return, and only after receiving the number can you file your return.  Please note that this may cause you to have to file your tax return past the April 15 deadline.  Unfortunately at this time there is no process to avoid this.  Keep in mind however that if you do not owe the IRS a payment there is no penalty for filing a late return. 

For more information on filing the ITIN application please see #19 in the Tax FAQ at http://tinyurl.com/pggllgp and the previous ITIN announcement from the IRS at http://www.irs.gov/uac/Newsroom/Updated-ITIN-Procedure-Changes-Announced.  Please keep in mind that any mention of filing the W-7 with the ITIN is outdated and should not be followed.