Recent Tax Updates

IRS Announces Which ITINs Will Be Expiring at End of 2017 and That They Are Now Accepting Renewal Applications

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:

  • ITINs with middle digits of 70, 71, 72 or 80.
    The IRS will begin sending the CP-48 Notice (You must renew your ITIN to file your US tax return) to the affected taxpayers later this summer.

  • ITINs that have not been used at least once in the last three consecutive years.

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: