Recent Tax Updates

IRS Accepting Renewal Applications for Expiring ITINs

August 7, 2019

In this the fourth year of the Individual Taxpayer Identification Number (ITIN) renewal program, nearly 2 million taxpayers will have their ITINs expire at the end of this year.

Therefore any affected taxpayer must submit a renewal application if they plan on using an ITIN that expires at the end of 2019 if they wish to use it on a 2019 federal return that will be filed during the 2020 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 Should Renew for the Upcoming Filing Season (Filing Season 2020)
At the end of this year the following ITINs will expire and must be renewed if an individual needs to use it on a 2019 federal return:

• ITINs with middle digits of 83, 84, 85, 86 or 87.
  The IRS will begin sending a CP-48 Notice (You must renew your ITIN to file your US tax return) to these affected taxpayers in the near future.
• ITINs that have not been used at least once in the last three consecutive years (2016, 2017, or 2018).
• ITINs with middle digits of 70 through 82 that have previously expired in 2016, 2017 or 2018. Taxpayers with these ITINs can still renew at any time, if they have not renewed already.

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:

• Mail the completed Form W-7 - along with the original identification documents or certified copies by the agency that issued them – to the IRS address listed on the form.
• Use one of the many IRS authorized Certified Acceptance Agents or Acceptance Agents around the country
• In advance, call and make an appointment at an IRS Taxpayer Assistance Center in lieu of mailing original identification documents to the IRS.

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:

• IRS News Release of June 19, 2019  – Millions more ITINs set to expire in 2019; IRS says renew early to prevent refund delays
• Fact Sheet – Expiring ITINs
• ITIN Expiration – Frequently Asked Questions
• Form W-7 Instructions
• IRS YouTube Video - Individual Taxpayer Identification Number (ITIN) – English / Spanish