IRS Tax Tip 2018-21, February 8, 2018
Taxpayers with an expired Individual Taxpayer Identification Number should renew it as soon as possible if they need to file a 2017 tax return. They can renew it by submitting a Form W-7. Tax returns with expired ITINs will face delays. Affected taxpayers may also lose out on key tax benefits until they renew their ITINs. It can take the IRS up to 11 weeks to complete an ITIN renewal during tax season.
ITINs that expired at the end of 2017 include those:
- Not used on a tax return at least once in the past three years.
- With middle digits of 70, 71, 72 or 80.
ITINs that have middle digits of 78 or 79 expired on December 31, 2016, but taxpayers can still renew them.
Renewing an ITIN
After filling out the Form W-7 and gathering all required documentation, taxpayers have three ways to submit the package:
- Mail it to the IRS address on the Form W-7 instructions.
- Work with a Certified Acceptance Agent.
- Call 844-545-5640 to make an appointment at an IRS Taxpayer Assistance Center.
Taxpayers who are eligible for, or who have, a Social Security number shouldn’t renew their ITIN; instead, they should notify the IRS of their SSN and previous ITIN so the IRS can merge their accounts.
Taxpayers who have filing or payment obligations under U.S. tax law and don’t have or aren’t eligible for an SSN must file with an ITIN. This number is nine digits and formatted like an SSN. An ITIN page on IRS.gov provides links to FAQs and other resources.