July 25, 2018
In this the third year of the Individual Taxpayer Identification Number (ITIN) renewal program, as many of 2.7 million taxpayers will have their ITINs expire at the end of this year.
Under the Protecting Americans from Tax Hikes (PATH) Act all ITINs issued before 2013 expire over a four year period that began at the end of 2016. Also, any ITIN that has not been used for three consecutive years expire each year.
Therefore any affected taxpayer must submit a renewal application if they plan on using an ITIN that expires at the end of 2018 if they wish to use it on a 2018 return that will be filed during the 2019 filing season. The IRS is urging taxpayers to submit their renewal applications as soon as possible in order to beat the rush and avoid refund delays in the upcoming filing season.
Who Must Renew for the Upcoming Filing Season (Filing Season 2019)
At the end of this year the following ITINs will expire and must be renewed if an individual needs to use it on a 2018 federal return:
How to Renew an ITIN
To renew an expiring ITIN an individual must complete a Form W-7 (Application for IRS Individual Taxpayer Identification Number), making sure to check the “Renew an Existing ITIN” checkbox, and submit it to the IRS in one of the following ways:
For renewals, the IRS does not require a tax return to be attached to the submitted Form W-7.
For more information see the following on the IRS website:
2018 Federal Return and Taxpayer Expectations
January 30, 2019
Reminder of 2018 Itemized Deduction Changes
January 16, 2019
Qualified Business Income Deduction (20% Deduction for Certain Pass-Through Income)
January 9, 2019
Reminder of Form 1040 Redesign
January 2, 2019
Important Reminders for the Upcoming 2019 Filing Season
November 28, 2018
2018 Changes to Form 8867 (Preparer Due Diligence Checklist)
November 9, 2018