ITIN Tax Tip 2016-01, November 4, 2016
Some Individual Taxpayer Identification Numbers (ITIN) expire at the end of 2016. The IRS issues an ITIN to those who have a filing or reporting requirement but don’t have and are not eligible to get a Social Security number. If you need to renew your ITIN, you should submit a complete application this fall to avoid delays.
The following list includes the documents you’ll need to renew your ITIN:
1. Form W-7. You must submit a completed Form W-7, Application for IRS Individual Taxpayer Identification Number (Rev 9-2016). You don’t need a completed tax return for the renewal application. You must include the identification documents with the form.
2. Proof of foreign status and identity. Several documents satisfy this requirement. These are:
- Passport. (Note: You can use a passport as a stand-alone document for dependents with a U.S. date of entry. Otherwise, an additional ID from the list below is required)
- National ID card (must show photo, name, current address, date of birth and expiration)
- U.S. driver's license
- Birth certificate (required for dependents under 18)
- Foreign driver's license
- U.S. state ID card
- Foreign voter's registration card
- U.S. military ID card
- Foreign military ID card
- U.S. Citizenship and Immigration Services (USCIS) photo identification
- Medical records (only dependents under 6)
- School records (dependents under 14, or under 18 if a student)
Only original documents or copies certified by the issuing agency are accepted. If you would rather not mail original documents, you may use the IRS Certified Acceptance Agent (CAA) Program or make an appointment at a designated IRS Taxpayer Assistance Center.
3. Dependent requirements. If you need to renew your ITIN, you have the option to renew ITINs for your entire family at the same time. For dependents from countries other than Canada or Mexico or dependents of U.S. military members overseas, a passport with a U.S. entry date may serve as stand-alone identification. Along with the passport, dependent applications require:
- U.S. medical records for dependents under age 6, or
- U.S. school records for dependents under age 18
- U.S. school records for dependents age 18 and over or,
• Rental statement with the applicant’s name and U.S. address or
• Utility bill with the applicant’s name and U.S. address or
• Bank statement with applicant’s name and U.S. address
To claim certain credits and to receive a timely refund, renew your ITIN before you file your taxes.
Additional IRS Resources:
- Form W-7, Application for IRS Individual Taxpayer Identification Number
- IR-2016-100, IRS Works to Help Taxpayers Affected by ITIN Changes; Renewals Begin in October
- IR-2016-129, IRS Now Accepting ITIN Renewal Applications; Taxpayers Encouraged to Act Soon to Avoid Processing Delays in 2017
- ITIN Expiration Frequently Asked Questions