What is an ITIN?
- Individual Taxpayer Identification Number
- Established in 1996 to facilitate tax return filing by individuals without a Social Security Number
- Nine digit number beginning with 9
- Should be used for federal tax purposes only
What an ITIN is Not?
- Cannot be used for purposes other than tax administration.
- Does not authorize an individual to work in the U.S.
- Does not permit claims for the Earned Income Tax Credit
Who Needs an ITIN?
- Individuals who have a U.S. tax return filing requirement but are not eligible for an SSN
- RC § 7701 “Person”
- Both resident and nonresident aliens (not tied to immigration status)
PATH Act Mandated:
- ITINs not used on federal returns at least once in the last three consecutive years will expire
- Expiration date is December 31. of the third consecutive year of non-use
- Expiration is regardless of Issuance Date
PATH Act Mandated:
- ITINs issued prior to 2013 will expire
- Expiration based on issuance date, and;
- Expiration based on a defined schedule in the legislation
- Expiration by Middle Digits
- IRS will announce the schedule
For 2017 tax returns
—ITINs with middle digits of 70, 71, 72 or 80 (2eoxrple: 9XX-72-XXXX) expire end of
- Affected taxpayers filing a 2017 tax return must renew their ITINs
—ITINs with middle digits 78 & 79 expired on 12/31/16: must be renewed before using
CP-48 / CP-748 Notice
—Notifies the ITIN holder that their ITIN is expiring
—Includes steps to renew ITIN
If taxpayer getting notice has already renewed !TIN: no action necessary … unless another family member affected
IRS will process federal returns in 2018 with expired ITINs;
—Exemptions & certain credits will be disallowed
—A Math Error Notice will be issued
—Once ITINs are renewed. applicable exemptions & credits will be restored and refunds issued
Family renewal option remains available
- Taxpayers needing to renew their ITINs can renew ITINs for their entire family at the same time
- Family members include tax filer, spouse and dependents claimed on the tax return
How to renew an ITIN
- Complete Form w-7, Application of IRS Individual Taxpayer Identification Number
- Submit all required documentation
- No requirement to attach a tax return to a W-7
- Notice CP 48 or CP 748 (if received) should be attached to the W-7
Certified Acceptance Agents(CAA)
- Certify accuracy of documents through face-to-face or live video electronic interview
- Attach Certificate of Accuracy (W-7 COA)
- Attach copies of the supporting documentation to the W-7 for primary and secondary tax payer
- Attach originals or certified copies of the supporting documentation (other than passports birth certificates) to the W-7 for dependents
Processing time for ITINs
- Qualified applicants submitting completed applications usually get ITINs in about seven weeks
- IRS will notify taxpayers of their ITINs by U.S. standard mail
To check on the status of an ITIN application after seven weeks of submitting Form W-7, call the IRS:
—Toll-free at 800-829-1040 inside the U.S.
—Non toll-free at 267-941-1000 outside the U.S.