Due to changes brought about by the Protecting Americans from Tax Hikes Act (PATH Act), ITINs now expire after not filing a tax return at least once in the last 3 years (and will expire at the end of December 31, 2020) OR if the ITIN was issued prior to 2013. The IRS will normally issue a CP48 notice advising that your ITIN is nearing expiry and requires renewal. In some cases the letter does not arrive and you will only know by a rejected tax return filed for the applicable