ITIN or US TAX ID Number expiring as of 31st Dec 2023?
Expired ITINs: If your ITIN wasn't included on a U.S. federal tax return at least once for tax years 2020, 2021, and 2022, your ITIN will expire on December 31, 2023.
ITINs with middle digits (the fourth and fifth positions) "70," "71," "72," "73," "74," "75," "76," "77," "78," "79," "80," "81," "82," "83," "84," "85," "86," "87," or "88" have expired. In addition, ITINs with middle digits "90," "91," "92," "94," "95," "96," "97," "98," or "99," if assigned before 2013, have expired.
What is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service.
How long is the ITIN valid for?
The ITIN is normally valid for 4 to 5 years, provided the number is kept active on the IRS tax return and compliance filing
When does ITIN expire before 4 years?
If the ITIN number has not been used for tax filing for a continuous past 3 years, then the ITIN will expire, and the applicants need to renew the number by submitting Form W7. Let’s say, for example, you received your ITIN approval letter in 2019. If you did not use this ITIN number on 1040NR tax filing or other information reporting on 1042S/1099/8805 for 3 consecutive years [i.e 2020, 2021, 2022] then the ITIN will be inactivated by the IRS.
Will the IRS or the ITIN office notify you of the ITIN renewal?
IRS would send the renewal request notice CP48. However, this would not be the case for receiving the reminder notice on CP48. So
What are the consequences of ITIN not being renewed?
The 1040 filers, foreign partners, and foreign LLC owners need to ensure up-to-date tax filing to keep the ITIN active and avoid refund processing delays, etc.
Is there a way to check if the ITIN needs a renewal or its inactive on the IRS system:
You can call the ITIN office and confirm if ITIN renewal is required at 1-800-829-1040.
Our team specializes in international expatriate U.S. personal tax return services. If you need assistance with ITIN Renewal/US 1040 filing for refund claim/FATCA Compliance work/FBAR FINCEN114 Filing, ITIN/ Form W7 Application/E.I.N./Form W8BENE or Certified Acceptance Agents [C.A.A.] services/1040NR U.S. tax filing for refund claim of excess 1042S / 8288A/ 8805/ W2/ 1099. We are happy to assist our clients in a timely, efficient, and cost-effective way.
