The IRS issues Individual Taxpayer Identification Numbers (ITINs) to individuals who are required to have a U.S. taxpayer identification number but who do not have (and are not eligible to obtain) a Social Security number. Certain ITINs expire at the end of each year, so if you have an ITIN, it is important to be aware of the expiration.
All ITINs not used on a federal tax return at least once in the last three years will expire on December 31, 2018. Additionally, all ITINs issued before 2013 with middle digits 73, 74, 75, 76, 77, 81, or 82 will expire at the end of the year.
If you need to file a tax return in 2019 and your ITIN will have expired before you file, the IRS recommends you submit your renewal as soon as possible to avoid potential delays in the processing of your return.
You can use Form W-7 to apply for an ITIN or to renew an existing ITIN that is expiring or has already expired. For more information, you can review our previous blog series on ITINs or contact the International Tax Group at Sciarabba Walker for assistance.