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.
