Non U.S. Citizens who are required to file federal tax returns and have an Individual Taxpayer Identification Number need to know that some of them are due to expire and need to be renewed.
“The IRS mailed letters to more than a million taxpayers whose ITINs are set to expire at the end of the year,” said Michael Devine with the Internal Revenue Service. “Also, any ITIN that hasn’t been used for a tax return in the last three years is going to expire on December 31.”
ITINs with middle digits 70, 71, 72, or 80 (For example: 9NN-70-NNNN) need to be renewed if the taxpayer will have a filing requirement in 2018.
“These people need to submit a renewal application as soon as possible,” said Devine. “Any tax return that is filed with an expired ITIN will be processed, but it will only be processed for tax purposes without any exemptions or deductions.”
To renew an ITIN, taxpayers must complete a Form W-7 and submit all required documentation. Although a Form W-7 is usually attached to the tax return, a taxpayer is not required to attach a federal tax return to their ITIN renewal application.
“These do expire, unlike a Social Security Number that lasts with you your whole life, an ITIN does have an expiration date,” said Devine. “If you’ve got an ITIN and you haven’t used it in awhile or its more than three years old, you probably need to check and make sure that it’s going to be valid next year.”
The IRS has a special page on IRS.gov with steps to take now for the 2018 tax filing season.