US Taxpayers who have an Individual Taxpayer Identification Number (ITIN) should check to see if their numbers will be expiring at the end of the year.  More than 2 million ITINs are set to expire at the end of 2018.

If your ITIN has not been used on a US tax return at least once in the last three consecutive tax years or your ITIN has the middle digits 73, 74, 75, 76, 77, 81 and 82 it will expire on 31 December 2018.  Additionally, if the middle digits of your ITIN are 70, 71, 72, 78, 79 or 80 and your ITIN has previously expired, you will need to renew your ITIN if you have a US filing requirement.  An example of this is 9XX-73-XXXX.  These numbers need to be renewed even if the taxpayer has used the ITIN on a US tax return in the last three years.

The IRS will be sending a CP-48 Notice, to inform individuals that they must renew their ITIN to file their US tax return.

To renew an expiring ITIN, you must submit a completed Form W-7, “Application for IRS Individual Taxpayer Identification Number”, and all required supporting documents to the IRS.

If you need assistance with ITINs please contact Patricia Lydon. She can assist with your renewal.