Does Your Tax ID Number Need To Be Renewed?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues 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 (SSN) from the Social Security Administration (SSA).

IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security numbers. They are issued regardless of immigration status, because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. ITINs do not serve any purpose other than federal tax reporting.

An ITIN does not:

• - Authorize work in the U.S.
• - Provide eligibility for Social Security benefits
• - Qualify a dependent for Earned Income Tax Credit Purposes

Does the following apply to you?

1. You do not have an SSN and are not eligible to obtain one, and

2. You have a requirement to furnish a federal tax identification number or file a federal tax return, and

3. You are in one of the following categories.

• - Nonresident alien who is required to file a U.S. tax return
• - U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return
• - Dependent or spouse of a U.S. citizen/resident alien
• - Dependent or spouse of a nonresident alien visa holder
• - Nonresident alien claiming a tax treaty benefit
• - Nonresident alien student, professor or researcher filing a U.S. tax return or claiming an exception 

If so, then you must apply for an ITIN.

If you need to file a tax return in 2020 and your ITIN has expired or will expire before you file in 2020, IRS recommends you submit your renewal application now to prevent potential delays in the processing of your return.  If you use an expired ITIN on a U.S. tax return, it will be processed and treated as timely filed, but without any exemptions and/or credits claimed and no refund will be paid at that time.  You will receive a notice explaining the delay in any refund and that the ITIN has expired.  

Unlike Social Security Numbers, ITINs expire based on a few specific scenarios, and that means that if you have an ITIN that you haven’t used in the last three consecutive years or if your ITIN’s middle digits are 83, 84, 85, 86 or 87 (regardless of whether you’ve used it in the last three years or not) and you haven’t already renewed it, then you are among the approximately two million holders of ITINs whose numbers will expire on December 31, 2019. There are also plenty of ITIN holders whose numbers have already expired – namely, those whose ITINs have middle digits of 70 through 82

How do I renew my ITIN?

You should submit a completed Form W-7, Application for IRS Individual Taxpayer Identification Number, and all required identification documents to the IRS. No tax return is required for a renewal application, however if you have a filing requirement you should file the return with the renewing application to prevent a delay in your refund. All family members who were issued an ITIN may submit a Form W-7 at the same time.  

Be sure to attach all required identification documents as indicated in the Revised Applications Standards. Only originals of identification documents or certified copies of the documents from the issuing agency will be accepted.

See Frequently Asked Questions regarding ITIN expirations.

Option 1

Mail your W-7, proof of identity and foreign status documents to:

Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

We’ll return your identification documents within 60 days. Send your application to us early to avoid delays in processing your next tax return.

Option 2

Apply for an ITIN in person using the services of an IRS-authorized Certifying Acceptance Agent. This will prevent you from having to mail us your original identification documents. 

Option 3

Make an appointment at a designated IRS Taxpayer Assistance Center. This also prevents you from having to mail us your original identification documents. 

After processing, the IRS will issue your ITIN assignment notice through the mail.

Sources: 

https://www.irs.gov/credits-deductions/individuals/how-do-i-renew-my-itin

https://www.irs.gov/individuals/individual-taxpayer-identification-number

https://www.taxbuzz.com/blog/does-your-tax-id-number-need-to-be-renewed