July 18, 2019

Millions More TINs Set to Expire in 2019; IRS Says Renew Early

IRS warns that nearly 2 million ITINs are set to expire at the end of 2019 and recommends taxpayers with an expiring ITIN to submit their renewal applications now to avoid unnecessary delays related to their refunds in 2020.

What is an ITIN?

Individual Taxpayer Identification Numbers are used by individuals who have tax filing or payment obligations under U.S. law but who are not eligible for a Social Security number. Social Security numbers are generally assigned to United States citizens and those noncitizens who are authorized to work in the U.S.

Who should renew an ITIN?

ITINs that have not been used on a federal tax return at least once in the last three consecutive years will expire Dec. 31, 2019. In addition, ITINs with the middle digits 83, 84, 85, 86 or 87 (For example: 9NN-83-NNNN) need to be renewed even if the taxpayer has used it in the last three years.

Taxpayers whose ITIN is expiring and who expect to have a filing requirement in 2020 must submit a renewal application. Others do not need to take any action at this time.

How to renew an ITIN?

Taxpayers should complete a Form W-7 and submit all required documentation to the IRS. There are three ways to submit the Form W-7 application package. Taxpayers can:

• Mail Form W-7, along with original identification documents or copies certified by the agency that issued them, to the IRS address listed on the Form W-7 instructions.
• Use the services of a Certified Acceptance Agent authorized by the IRS to help taxpayers apply for an ITIN. This saves taxpayers from mailing original documents to the IRS.
• Make an appointment at a designated IRS Taxpayer Assistance Center.

For additional information, please visit the IRS website.

Please also feel free to contact us if you need any assistance related to this matter.