Nearly 2 million Individual Taxpayer Identification Numbers (ITINs) are set to expire at the end of 2019 as the Internal Revenue Service continues to urge affected taxpayers to submit their renewal applications early to avoid refund delays next year.
ITINs not used in the last three consecutive tax years.
Under the Protecting Americans from Tax Hikes (PATH) Act, ITINs that have not been used on a federal tax return at least once in the last three consecutive years will expire Dec. 31, 2019. In addition, ITINs with middle digits 83, 84, 85, 86 or 87 that have not already been renewed will also expire at the end of the year. These affected taxpayers who expect to file a tax return in 2020 must submit a renewal application as soon as possible.
Expiration and renewal of ITINs Particularly ITINs with the middle digits “83 to 87.”
Taxpayers whose ITIN is expiring and who expect to have a filing requirement in 2020 must submit a renewal application. Others do not need to take any action. ITINs with the middle digits 83, 84, 85 or 86, 87 (For example: 9NN-83-NNNN) need to be renewed even if the taxpayer used it in the last 3 years.
Family options - Taxpayers with an ITIN that has middle digits 83, 84, 85, 86 or 87, as well as all previously expired ITINs, have the option to renew ITINs for their entire family at the same time. Those who have received a renewal letter from the IRS can choose to renew the family’s ITINs together, even if family members have an ITIN with middle digits that have not been identified for expiration. Family members include the tax filer, spouse and any dependents claimed on the tax return.
How to renew an ITIN.
1. To renew an ITIN, a taxpayer must complete a Form W-7 and submit all required documentation.
2. Taxpayers submitting a Form W-7 to renew their ITIN are not required to attach a federal tax return.
3. Spouses and dependents residing outside of the U.S. only need to renew their ITIN if filing an individual tax return, or if they qualify for an allowable tax benefit (e.g., a dependent parent who qualifies the primary taxpayer to claim head of household filing status.) In these instances, a federal return must be attached to the Form W-7 renewal application.
Avoid errors and prevent refund delays.
If ITIN renewal is not done in time or ITIN renewal application not competed in time, Federal tax returns that are submitted in 2020 with an expired ITIN will still be processed. However, certain tax credits and any exemptions will be disallowed. Once the ITIN is renewed, applicable credits and exemptions will be restored, and any refunds will be issued.
Certified Acceptance Agents (CAA) role in the ITIN renewal process.
Working with IRS approved certified acceptance agents (CAA) authorized by the IRS to help taxpayers apply for an ITIN. CAAs can authenticate all identification documents for primary and secondary taxpayers, verify that an ITIN application is correct before submitting it to the IRS for processing and authenticate the passports and birth certificates for dependents. This saves taxpayers from mailing original documents to the IRS.
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