The IRS is putting in a rolling ITIN renewal process or renewal schedule for ITINs, whereby, an ITIN holder may be required to renew their ITIN beginning October 1, 2016 for use on their tax return after January 1, 2017.
No action is needed if the ITIN holder has no filing requirement from January 1, 2017.
ITIN holders who have not renewed in time may face delays in refunds and may be ineligible for certain tax credits.
Do I need to renew my ITIN, I haven't used it in the last 3 years?
If you have not used your ITIN at least once in the last three tax years (2013, 2014 and 2015) then the ITIN will not be valid for use from January 1, 2017.
If you do need to file, then you have to renew. The renewal period begins from October 1, 2016.
How do I know if my ITIN has expired?
ITINs issued in 2013 will begin expiring in 2016. The IRS has set up a schedule for the ITIN renewal process as follows:
If your ITIN has middle digits of 78 and 79 (Example: (9XX-78-XXXX), your ITIN will need to be renewed before you can use it on a U.S. tax return.
If you do NOT need to file a U.S. tax return from January 1, 2017 - then no no action required.
Do I need to submit a tax return to renew my ITIN?
No you do not need to file a tax return to renew. You need to:
- file a W-7 form
- send all required ORIGINAL identification documents to the IRS
- Mail the application to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342
Do I need to renew? - I don't have a need to file a tax return or claim a refund
No you don't need to renew but, if in the future you do need to file a return or claim a refund then you will have to renew then.
Do I need to renew if my ITIN is only used for information reporting? I only have a 1099.
You do not need to renew if you only use the number for reporting purposes. If you do not file a tax return or have a claim for a refund them there is no requirement to renew.
Can I renew now even though my middle digits are different to 78 and 79?
No. The IRS will be experiencing a high volume of renewals, so it's best to wait until they announce your ITIN renewal schedule. Please refer to the IRS Website for further details.
Do I need an ITIN?
Please refer to our blog post "ITIN Number Application" for further information.
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