July 27, 2017
The IRS recently announced that as of June 21, 2017 they will accept renewal applications for Individual Taxpayer Identification Numbers (ITINs) that will expire at the end of this year (2017).
As a reminder the Protecting Americans from Tax Hikes (PATH) Act stated that all ITINs issued before 2013 would expire over a four year period beginning on January 1, 2017 and that any ITIN that was not used for three consecutive years would also expire.
Who Must Renew for the Upcoming Filing Season (Filing Season 2018)
At the end of 2017 the following ITINs will expire and must be renewed if an individual wants to use it on a 2017 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 Changes to Form 8867 (Preparer Due Diligence Checklist)
November 9, 2018
2018 Depreciation Changes
October 18, 2018
2018 Tax Law Changes that are Directly Reported on Form 1040
October 3, 2018
IRS Tax Transcripts Changes
September 27, 2018
Revised 2018 Schedule A due to Tax Cuts and Jobs Act Changes to Itemized Deductions
August 29, 2018
2018 Expansion of Preparer Due Diligence Requirements
August 8, 2018