At the end of 2018, the following Individual Taxpayer Identification Numbers (ITIN) will expire and must be renewed:
- ITINs containing middle digits of 73, 74, 75, 76, 77, 81, and 82. The middle digits are shown in red in this example: 9xx-77-xxxx
- ITINs that have not been used to file a tax return for 2015, 2016, and 2017 and you wish to retain the ITIN.
The ITIN renewal is done on form W-7, which is then submitted to the IRS either by mail, scheduling an appointment with an IRS Taxpayer Assistance Center, or working with a Certified Acceptance Agent. The form’s instructions contain a list of documentation to choose from. The original passport or two forms of original identification from the list must be provided. Copies will be accepted if they are certified by the agency which issued the document. No other type of copy will be accepted. If you do not want to risk sending original documents through the mail and are unable to obtain certified copies from the issuing agency, the only options are meeting with an IRS agent in person or working with a Certified Acceptance Agent.
The renewal process can take up to 60 days. Failing to renew an ITIN in sufficient time prior to a tax return filing will result in refund delays and loss of various tax credits, until the ITIN is re-established.
If you require assistance to renew your ITIN, please contact Larry Rubin, Aronson’s tax controversy practice lead and a Certified Acceptance Agent, at 301.222.8212.