Recent Tax Updates
IRS Accepting Renewal Applications for ITINs Expiring at End of 2018
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:
- ITINs with middle digits of 73, 74, 75, 76, 77, 81 or 82.
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 (2015, 2016, or 2017).
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:
