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New 2017: Expiration and renewal of ITINs

The IRS recently announced changes to the Individual Taxpayer Identification Number (ITIN) W-7 ITIN postprocedures. If your ITINs have not been used on a US tax return at least once in the last three consecutive tax years or your ITIN’s has the middle digits 78 and 79 it expired on 31 December 2016.

If the middle digits of your ITIN are not 78 or 79 and you have used your ITIN on a US tax return it will not expire at the end of 2016.

The IRS will have sent letter 5821 to these taxpayers who have filed a tax return containing an ITIN with middle digits 78 or 79 in the last three years. The letter will explain the steps to take to renew the ITIN if it will be included on a US tax return that will be filed in 2017.

To renew an expiring ITIN, you must submit a completed Form W-7, Application for IRS Individual Taxpayer Identification Number, and all required identification documents to the IRS. The IRS will offer a family option for ITIN renewal only. If any individual having ITIN middle digits of 78 or 79 receives a renewal letter from the IRS, they can choose to renew the ITINs of all their family members at the same time rather than doing them separately. Family members include the tax filer, spouse and any dependents claimed on their tax return.

Further details can be found in ITIN Expiration FAQs on the IRS website.

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