Hi, I’m Patrick, and I work for IRS.
The Individual Taxpayer Identification Number program, or ITIN for short, is for people who must file or pay U.S. taxes, but who are not eligible for a Social Security number.
A change in the law required ITINs issued before 2013 to expire, and the IRS is renewing them over several years, based on their middle digits.
If your ITIN is, or has been, up for renewal, and you will have a filing requirement, you should submit a W-7, ITIN renewal application.
For this year, the ITINs with middle digits 73, 74, 75, 76,77,81 and 82 will expire at the end of this year.
They can be renewed now along with any ITINs that expired in earlier years.
You can find a list of all expired ITINs on IRS.gov.
Remember, you only need to renew your ITIN if it will be included on a U.S. federal tax return.
Also, if an ITIN isn’t used on a tax return in three consecutive years, whether for the primary or secondary
filer, or a dependent, the ITIN expires on December 31st of the third year.
If this is your situation, and you think you’ll now need to file a tax return, you also should file IRS Form W-7 to renew your ITIN.
Please carefully review the list of acceptable documents to support your ITIN application on irs.gov/itin, or on the Form W-7 instructions.
Only original documents or copies of these documents certified by the issuing agency will be accepted.
Keep in mind that rather than mailing original documents, especially your passport, you can choose to work with a Certified Acceptance Agent, or CAA, authorized by the IRS to review your documentation. Or you can make an appointment to get help at designated IRS Taxpayer Assistance Centers. Filing a return without renewing an expired ITIN will delay its processing, and some credits may not be allowed until the ITIN is renewed.
For more information on changes to the ITIN program, and where you can get help, go to irs.gov/itin.