Recent Tax Updates

Who Has to Renew Their ITIN and How They Can Renew It

August 4, 2016

The IRS recently announced how taxpayers with expired Individual Taxpayer Identification Numbers (ITINs) can renew them.

Here are two ways that an ITIN can expire, as explained in the Protecting Americans from Tax Hikes (PATH) Act of 2015, which made changes to the expiration rules for ITINs:

• ITINs issued before 2013 will expire as follows over the next 4 years:
• Issued before 2008 – January 1, 2017 (ITINs with middle digits of 78 and 79)
  Beginning in August 2016, the IRS will mail these individuals letters informing them that they need to renew their ITIN and how to do it.
• Issued in 2008 – January 1, 2018
• Issued in 2009 or 2010 – January 1, 2019
• Issued in 2011 or 2012 – January 1, 2020

• ITINs issued after 2012 will expire if they are not used on a federal tax return for three consecutive years

Who is Affected for the Upcoming Filing Season
A taxpayer who obtained their ITIN before 2008 or has not used their ITIN for 2013, 2014 and 2015 will need to renew it before they file their 2016 federal tax return this coming filing season.

How to Renew an ITIN
Beginning on October 1, 2016, an individual who needs to renew their expired ITIN must complete a Form W-7 (Application for IRS Individual Taxpayer Identification Number) 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 renewal purposes, the IRS will not require a tax return to be attached to their submitted Form W-7. Also, taxpayers must use the newest version of the Form W-7 available at the time of renewal. For those renewing in the fall of 2016, the newest version will be available sometime in September (version 9-2016).

See IRS News Release IR-2016-100 (IRS Works to Help Taxpayers Affected by ITIN Changes; Renewals Begin in October) for more information.