Contributed by Protax Consulting Services Inc, United States
An Individual Taxpayer Identification Number or ITIN is required for usage by all non US persons who are ineligible to receive a US Social Security Number or SSN, but who require a US tax id number to file or pay US income taxes .
The application process for an ITIN begins with Form W-7- Application for IRS Individual Taxpayer Identification Number, whose application rules are rigorous to prevent taxpayer ID theft.
At the end of 2019 (to file for 2019 tax returns in 2020) ITINs expire after not being used at least once in the last 3 tax years, as well as ITINs with middle digits of 83, 84, 85, 86 or 87.
Taxpayers with expiring individual taxpayer identification numbers should renew their number ASAP. There are nearly 2 million ITINs set to expire at the end of 2019. Taxpayers with an expiring number should renew before the end of this year. This will help avoid unnecessary delays related to their tax refunds next year.
Here’s info about which ITINs will expire and how taxpayers renew them:
- These ITINs expire on Dec. 31, 2019:
- Those not used on a federal tax return at least once in the last three consecutive years.
- Numbers with middle digits 83, 84, 85, 86 or 87 not already renewed.
- ITINs with the middle digits 83, 84, 85 or 86, 87 need to be renewed, even if it was used it in the last three years.
- Taxpayers whose ITIN is expiring and who expect to have a filing requirement in 2020 must renew their number. Others don’t need to take any action.
- The IRS is sending notices to affected taxpayers. This is a CP48 Notice. It explains the steps to renew the ITIN.
- Taxpayers who receive the notice after renewing their ITIN don’t need to take further action unless another family member is affected.
- ITINs with middle digits of 70 through 82 have previously expired. Taxpayers with these ITINs can still renew at any time, if they haven’t already.
- Those who receive a renewal letter from the IRS can renew the family’s ITINs together. They can do so even if family members have an ITIN with middle digits that aren’t expiring. Family members include the tax filer, spouse and any dependents.
- To renew an ITIN, a taxpayer must complete a Form W-7 and submit all required documentation. They don’t need to attach a tax return. However, taxpayers must note why they need an ITIN on the W-7.
- There are three ways taxpayers submit the renewal application: