ITIN Renewals

If you have federal tax filing or income reporting obligations but are not eligible for a Social Security number (SSN) you must obtain an Individual Tax Identification Number (ITIN). In addition, anyone that has been using ITINs may need to renew at this time.

• Those with ITINs set to expire but who will be filing a return in 2018 must renew their ITIN. ITINs having middle digits of 70, 71, 72, or 80 are set to expire at the end of 2017 (For example: 9NN-70-NNNN).
• ITINs that have not been used on a tax return for 2014, 2015 or 2016 also expire at the end of 2017 and must be renewed if a return will be filed in 2018.
• Those whose ITINs having middle digits of 78 or 79 that have already expired should renew their ITIN if they will be filing a return in 2018.

The IRS is in the process of notifying people with ITINs having middle digits of 70, 71, 72, or 80 by sending them a CP-48 notice (News Release IR-2017-128, 8/8/17). The notice explains the steps needed to renew the ITIN. Those receiving a renewal letter can choose to renew the family’s ITINs together even if family members have an ITIN with middle digits other than 70, 71, 72, 78, 79 or 80. Family members include the tax filer, spouse, and any dependents claimed on the tax return.

To renew expeditiously, be sure to avoid common errors identified by the IRS:

• Filing with an expired ITIN. While you can technically file a 2017 federal income tax return with an expired ITIN, the IRS will disallow exemptions and certain credits to which you may otherwise be entitled. You’ll then receive a notice in the mail advising you of the change to your return and the need to renew your ITIN. Once the ITIN is renewed, the disallowed exemptions and credits will be restored and any refunds will be issued.
• Missing a reason for applying. You need to indicate a reason for using the ITIN. This is done on Form W-7.
• Missing a complete foreign address. If you’re renewing an ITIN that you need because of Reason B (non-resident alien), you must include a complete foreign address on their Form W-7.
• Mailing incorrect identification documents. When mailing your ITIN renewal application, be sure to include original identification documents or certified copies by the issuing agency and any other required attachments. Also include the ITIN assigned to you and the name under which it was issued in Lines 6e-f of Form W-7.