Recent Tax Updates

Changes to IRS Individual Taxpayer Identification Number (ITIN) Expiration Rules

March 16, 2016

Individuals who obtained an ITIN before 2013 will be required to renew it over a staggered schedule between the end of 2016 and 2020 if they plan on continuing to use an ITIN to file a federal return.

The Protecting Americans from Tax Hikes (PATH) Act of 2015 did more than just extend the tax provisions that had expired at the end of 2014. The PATH Act also included, as part of its integrity provisions, changes to the circumstances in which an Individual Taxpayer Identification Number (ITIN) will expire.

Individual Taxpayer Identification Numbers for individuals who received an ITIN before 2013 will expire as follows:

  • Issued before 2008 – January 1, 2017
  • Issued in 2008 – January 1, 2018
  • Issued in 2009 or 2010 – January 1, 2019
  • Issued in 2011 or 2012 – January 1, 2020

For individuals who obtained an ITIN after 2012, their ITIN will expire only if they do not use it on a federal tax return for three consecutive years.

The IRS is still evaluating this change and will issue further guidance in the coming months on how affected individuals can renew their ITIN before it expires.