The IRS recently issued a reminder that Individual Tax Payer Numbers (ITINs) that have not been used for federal tax purposes in the past 3 years, and those with a middle number of 83, 84, 85, 86, or 87 (for example (9NN-85-NNNN), will expire in December of 2019. Failure to renew an ITIN by the end of the year could result in processing and refund delays.
What Is an ITIN?
ITINs are issued to individuals who are ineligible for Social Security Numbers (SSNs) but have tax obligations because of their immigration status. Generally, ITINs are used for tax purposes; however, various institutions, such as banks and schools, require people without SSNs to furnish their ITIN for identification purposes. Millions of ITINs used for this reason will expire at the end of 2019. Individuals who will not be required to file taxes in 2020 do not need to renew their ITIN.
What Will Happen if the ITIN Is Not Renewed Before 2020?
The IRS will accept returns from individuals with expired ITINs who expect to file in 2020; however, the filer will not be eligible for certain exemptions or tax credits until their ITIN is current. The agency is urging individuals to submit their renewal applications early to avoid potential issues.
How Does an Individual Renew an ITIN?
Individuals whose ITINs will be expiring, or have already expired, must complete and submit Form W-7 to the IRS. They must include with their application original or certified copies of current documents that establish their identity and their foreign status.
An individual can renew their family members’ ITINs along with their own. The IRS defines a family member as the tax filer, spouse, and dependents claimed on the filer’s taxes.
The IRS recommends carefully reviewing the W-7 and ensuring all necessary documents are included before submitting to avoid errors and processing delays.
The individual can submit their W-7 in one of three ways:
- Mail in the form and supporting documents
- Get assistance from a Certified Acceptance Agent
- Make an appointment with an IRS Taxpayer Assistance Center, and submit the form and documents in person
For Legal Help, Contact Salas Law
Our attorney is dedicated to helping individuals ensure they comply with tax laws that apply to immigrants. We will take the time to help you understand the requirements for renewing your ITIN and submitting the proper documents to the IRS.
To schedule a consultation with our lawyer, call us at (512) 253-4202 or schedule an appointment online.