An ITIN is a tax ID number used by taxpayers who don’t qualify for 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.

Any ITIN with middle digits 83, 84, 85, 86 or 87, as well as any ITIN not used on a tax return in the past three years will have expired on December 31, 2019.

If you need to file a tax return in 2020 and your ITIN will have expired prior to filing, the IRS recommends you submit your renewal application as soon as possible to avoid the rush of tax season.

In their recent tax tip, the IRS highlighted some common mistakes to avoid when renewing your ITIN:

  • Not indicating the reason for the ITIN on the Form W-7.
  • Failing to mail the proper identification documents. Taxpayers mailing their ITIN renewal applications must include original identification documents or copies certified by the issuing agency and any other required attachments.
  • Not including all supporting documentation, such as U.S. residency or official documentation to support name changes.
  • Not using the latest version of the W-7 application.

Note that the above mistakes can result in having to resubmit the ITIN renewal application.

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.

By Andrew Hart, Marketing Director