For individuals with U.S. tax filing obligations who are not eligible for a Social Security Number, the IRS issues a similar number called an Individual Taxpayer Identification Number (ITIN). ITINs are distinguished from Social Security Numbers in that they begin with the number 9, and the fourth and fifth digits are in the range 70-88. ITINs that have not been used on a tax return at least once in the past three consecutive years and ITINs issued before 2013 with the middle digits 70, 71, 72, or 80 will expire on December 31, 2017.
The IRS is urging individuals with expiring ITINs who will need to file a tax return in 2018 to file a renewal application as soon as possible in order to avoid refund and processing delays.
To file for renewal, submit a completed Form W-7 along with the required original identification documents (such as your passport, U.S. driver’s license, etc.) or copies certified by the issuing agency to the IRS address listed in the Form W-7 instructions. The IRS will return your original documents within 60 days. You may also visit a designated IRS Taxpayer Assistance Center (appointment required) or an acceptance agent. ITINs for all family members included on one U.S. income tax return may be renewed together.
Obtaining or renewing an ITIN can be complicated due to very specific documentation rules. We suggest you begin as soon as possible and seek help as needed. More information can be found on the IRS website and on the IRS document found here. You can also review our previous blogs on ITINs or contact a member of the International Tax Group at Sciarabba Walker and Co., LLP for assistance.