ITIN

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)
ITIN Expiration — Non-Use
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
ITIN Expiration – Prior to 2013
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

IRS Implementation:

  • Expiration by Middle Digits
  • IRS will announce the schedule
ITIN Renewals – 2017
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

ITIN Renewal Notifications
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

Processing Tax Returns With Expired ITINs
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
Who to call for help
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.