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 year of expiry.
How do I know if my ITIN has expired?
The following ITINs with middle digits as shown have already expired:
Middle digits 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, or 87 that expired in 2016, 2017, 2018, or 2019 can also be renewed
ITINs expiring by December 31st, 2020:
All ITINs with the middle digit 88 and those with middle digits 90, 91, 92, 94, 95, 96, 97, 98 or 99, that were assigned before 2013 and have not already been renewed, will also expire at the end of this year.
If you have a tax return that requires filing, it is best to renew BEFORE you file, else there will be further delays in processing (and also fixing the issue later). If you have sent in a tax return already, the return will be processed as timely filed but any exemptions or credits will be disallowed and any refund held, until the ITIN is renewed. The tax return processing unit will write to you advising you as such.
Do I need to renew my ITIN?
You only need to renew if you are filing a US tax return. If you are not filing, then you do not need to renew until you do. Please bear in mind if you do not file every year, going forward, ITINs will expire after 3 years of non consecutive filing of a US tax return.
How can I renew my ITIN from outside the USA?
You can use a certified acceptance agent like Just Breve. We have a license to prepare and certify for ITIN purposes. This means your passport or ID documents stay with you and will not be required to be sent to the US with your Form W-7 application.
Just Breve are a certifying acceptance agent for ITINs - get in touch today and we will be able to assist with your ITIN renewal:
Tel: 0208 1444632