An Individual Taxpayer Identification Number, or ITIN, is a number issued by the IRS to individuals who are required to have a taxpayer id number for the purpose of filing federal tax returns, but who do not qualify to obtain a social security number.
Individuals who were issued an ITIN number before 2013 may have to renew it. A change in the law – the Protecting Americans from Tax Hikes (PATH) Act – required those numbers to expire and the IRS is renewing them over the next several years.
Common misconceptions: Does ITIN give a person the right to work in the U.S.? No, it dies not. Similarly, it doesn’t change your immigration status or make you eligible for the earned income tax credit or Social Security benefits.
Is my ITIN number up for renewal?
Whether or not your ITIN number is up for renewal depends on the two middle digits. An ITIN number has the same format as a social security number xxx-xx-xxxx. If you plan to file federal taxes in 2019, ITIN numbers with the following middle digits expires on 12/31/2018: 73, 74, 75, 76, 77, 81, and 82.
As a reminder, ITIN numbers that expired in 2016 and 2017 are: 70, 71, 72, 78, 79, and 80. Those numbers can also be renewed right now.
There is one more scenarios when the ITIN number needs a renewal. If it hasn’t been used to file tax returns for three consecutive years – whether as primary or secondary filer or dependent – the number will expire on December 31st of the 3rd year.
What to do to renew ITIN?
Remember, you only have to renew your ITIN if you must file a U.S. Federal tax return. The IRS is encouraging all impacted ITIN number holders to renew the numbers mentioned above to avoid potential delays in filing taxes.
You can renew your ITIN by submitting Form W-7 – Application for IRS Individual Taxpayer Identification Number. The form must be accompanied by the supporting documents, some of which include:
- U.S. Citizenship and Immigration Services (USCIS) photo id.
- Visa issued by the U.S. Department of State.
- Driver’s license or military id (U.S. or foreign).
- Birth certificate.
- School records or medical records – valid only for individuals up to certain age.
- National id card or U.S. state id.
- Voter’s registration card (foreign).
You can mail the supporting documentation and the IRS sends it back once it processes your request. An alternative would be to send copies certified by the issuing agency. Another way to avoid mailing the original documents is to use a Certified Acceptance Agent (CAA) who will perform the certification. For the list of the CAA’s, see the link below. Lastly, for an in-person document review help, you can schedule an appointment at a designated IRS Taxpayer Assistance Center (TAC).