The Internal Revenue Service (IRS) recently announced changes to the Individual Taxpayer Identification Number (ITIN) program that will require some individuals to renew their ITIN.
The IRS will send a letter to taxpayers with expiring ITINs.
For more information on ITINs expiring and answers to some common questions about the program changes, visit the ITIN Expiration Frequently Asked Questions page on the IRS website.
The IRS is now accepting ITIN renewal applications and encouraging people to plan ahead so that their ITINs do not expire.
Note: ITINs are used by people who have tax filing or payment obligations under U.S. law but who are not eligible for a Social Security Number.
The new law will mean ITINs that have not been used on a federal tax return at least once in the last three years will no longer be valid for use on a tax return unless renewed by the taxpayer. In addition, ITINs issued prior to 2013 that have been used on a federal tax return in the last three years will need to be renewed starting this fall, and the IRS is putting in place a rolling renewal schedule, described below, to assist taxpayers.
New requirement for dependents whose passports do not have a date of entry into the U.S.
Beginning Oct. 1, 2016, the IRS will no longer accept passports that do not have a date of entry into the U.S. as a stand-alone identification document for dependents from countries other than Canada or Mexico or dependents of military members overseas. Affected applicants will now be required to submit either U.S. medical records for dependents under age six or U.S. school records for dependents under age 18, along with the passport. Dependents aged 18 and over can submit a rental or bank statement or a utility bill listing the applicant’s name and U.S. address, along with their passport.
Q1: Which ITINs will expire January 1, 2017?
A1: The following ITINs will expire January 1, 2017:
A2: Any ITIN that does not have a middle digit of 78 or 79 and was used on a tax return for Tax Year 2013, Tax Year 2014, or Tax Year 2015 will not expire January 1, 2017.
The IRS will send a letter to taxpayers with expiring ITINs.
For more information on ITINs expiring and answers to some common questions about the program changes, visit the ITIN Expiration Frequently Asked Questions page on the IRS website.
The IRS is now accepting ITIN renewal applications and encouraging people to plan ahead so that their ITINs do not expire.
Note: ITINs are used by people who have tax filing or payment obligations under U.S. law but who are not eligible for a Social Security Number.
The new law will mean ITINs that have not been used on a federal tax return at least once in the last three years will no longer be valid for use on a tax return unless renewed by the taxpayer. In addition, ITINs issued prior to 2013 that have been used on a federal tax return in the last three years will need to be renewed starting this fall, and the IRS is putting in place a rolling renewal schedule, described below, to assist taxpayers.
New requirement for dependents whose passports do not have a date of entry into the U.S.
Beginning Oct. 1, 2016, the IRS will no longer accept passports that do not have a date of entry into the U.S. as a stand-alone identification document for dependents from countries other than Canada or Mexico or dependents of military members overseas. Affected applicants will now be required to submit either U.S. medical records for dependents under age six or U.S. school records for dependents under age 18, along with the passport. Dependents aged 18 and over can submit a rental or bank statement or a utility bill listing the applicant’s name and U.S. address, along with their passport.
Q1: Which ITINs will expire January 1, 2017?
A1: The following ITINs will expire January 1, 2017:
- ITINs with middle digits of 78 and 79 (e.g. 9NN-78-NNNN). The IRS will send Letter 5821 to taxpayers with these expiring ITINs.
- ITINs that have not been used on a tax return for Tax Year 2013, Tax Year 2014, or Tax Year 2015
A2: Any ITIN that does not have a middle digit of 78 or 79 and was used on a tax return for Tax Year 2013, Tax Year 2014, or Tax Year 2015 will not expire January 1, 2017.
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