Expired Individual Taxpayer Identification Numbers  (ITIN)

Expired Individual Taxpayer Identification Numbers (ITIN)

What You Need to Know

• If you require an ITIN (required in lieu of a Social Security Number) to file a tax return, you are likely to experience processing delays if you file using an expired ITIN.
•  

• Older ITINs expire on a rolling basis over the next few years, depending on when they were issued even if they were used to file taxes within the past three years. Here's the expiration schedule for ITINs issued before 2013:
• ITINs issued before 2008 have already expired
• ITINs issued in 2008 expire on January 1, 2018
• ITINs issued in 2009 and 2010 expire on January 1, 2019
• ITINs issued in 2011 and 2012 expire on January 1, 2020
• < >ITINs with middle digits "78" or "79" expired January 1, 2017 as a result of the PATH Act.An ITIN has nine digits and is formatted: 9XX-XX-XXXX.If your ITIN has a "78 "or "79" in the middle of it, it expired on January 1, 2017.This expiration date also applies to dependents with ITINs that have fourth and fifth digits, or middle digits "78" and "79."

  Taxpayers who have not used their ITIN to file a federal return at least once in the last three years will see their number expire Dec. 31, 2019. ITINs with middle digits 83, 84, 85, 86, or 87 will also expire at the end of 2019. These taxpayers should renew their ITIN if they will have a filing requirement in 2019 for the 2018 tax year.

  The IRS began to send letters to ITIN holders with these middle digits in the summer of 2019 to notify them of the impending expiration. If you are one of these ITIN holders and haven't submitted a renewal application, IRS Form W-7, you can wait until you file your federal tax return and submit both documents at the same time.

  ITINs that do not a middle digit of 83, 84, 85, 86, or 87 AND were used on a tax return for tax years 2016, 2017, or 2018 are not scheduled to automatically expire.

  Renew your ITIN if necessary. If you do not renew an expiring or expired ITIN, the IRS can still accept your tax return, but it may delay processing it, which can impact when you get your tax refund. Expiration can also delay tax credits owed to you, such as the Child Tax Credit and the American Opportunity Tax Credit.

        What You Need to Do

• Renew your ITIN now if it has or will expire and you need to file a U.S. tax return in 2020.
•  
• You don’t need to take any action to renew your ITIN if you are not required to file a tax return.
• Understand the new documentation requirements when applying for or renewing an ITIN for some of your dependents.