Where an ITIN (Individual Taxpayer Identification Number) is expired, the IRS will not issue any refund or allow any credits on the 1040NR.
Why would my ITIN expire?
Where an ITIN has not been used at least once in 3 years on a federal filing the number expires.
The above rule has been in place for several years now since the PATH Act (Protecting Americans from Tax Hikes Act).
All ITINs ever issued before 2013, followed a renewal schedule and where an ITIN has not been renewed and a subsequent tax filing made, the ITIN will require renewal before a refund or credit is allowed.
The above causes delays in processing when not completed when filing the return.
I received a notification for ITIN Renewal for a 1040NR AFTER my tax return was submitted. What now?
Form W-7 must be filed to renew the ITIN and submitted to the ITIN unit for processing. Just Breve assist regularly with these as certifying acceptance agent (CAA). We have a contract with the IRS to help new and renewal ITIN applicants.
A CAA can check and verify your identity documents without you having to mail them in to the IRS. We will sign a Form W-7COA (Certificate of accuracy) and attach this to the Form W-7 with the relevant documents for renewal.
How long does it take to renew?
Depending on busy periods at the IRS, it can take 2 to 4 months.
Notification of renewal is sent to both the ITIN applicant and the certifying acceptance agent. In this case the certifying acceptance agent is Just Breve.
Just Breve will advise once the ITIN is renewed so you can then request your refund. Where you self prepared or your US accountant prepared the return, you or they would contact the IRS to do so. Just Breve would only do so, where we prepared and filed your US tax filing.
Where you self prepared - we will happily advise the process to follow to obtain the refund. No additional cost for this simple procedure.
Contact Just Breve for more information:
Just Breve - is a US tax accounting firm, assisting non US persons with their US tax filing requirements, including obtaining a refund of overpaid US tax. This includes applying for a new ITIN or renewing an existing ITIN. We are a certifying acceptance agent (CAA) and have a contract with the IRS to help with Form W-7 ITIN applications.
T: 0208 1444632
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