Recent Tax Updates

Last Round of ITINs will expire at end of 2020

September 15, 2020

In the final year of the Individual Identification Number (ITIN) renewal program, more than 1 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 2020 if they wish to use it on a 2020 federal return that will be filed during the upcoming 2021 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 2021)
At the end of this year the following ITINs will expire and must be renewed if an individual needs to use it on a 2020 federal return:

• ITINs with middle digits of 88.
• ITINs with middle digits of 90, 91, 92, 94, 95, 96, 97, 98 or 99 that were assigned before 2013 and have not already been renewed.
  The IRS will begin sending a CP-48 Notice (You must renew your ITIN to file your US tax return) to these taxpayers in the near future.
• ITINs that have not been used at least once in the last three consecutive years (2017, 2018, or 2019).
• ITINs with middle digits of 70 through 87 that have previously expired in 2016, 2017, 2018 or 2019. 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 August 17, 2020  – Last round of ITINs will expire in 2020
• Fact Sheet – Expiring ITINs
• ITIN Expiration – Frequently Asked Questions
• Form W-7 Instructions
• IRS YouTube Video - Individual Taxpayer Identification Number (ITIN) – English / Spanish
• Individual Taxpayer Identification Number page on IRS website