Q1: Which ITINs are subject to expire at the end of 2020?
A1: ITINs that have not been used on a tax return for tax years 2017, 2018 or 2019 will expire December 31, 2020. Additionally, ITINs with middle digits 88 (For example: 9NN-88-NNNN) will expire December 31, 2020. Those with middle digits 90, 91, 92, 94, 95, 96, 97, 98 or 99, that were assigned before 2013 and have not already been renewed, will also expire at the end of this year.
Q1a: Where can I find my ITIN assignment date?
A1a: The ITIN assignment date can be found on the CP565 ITIN Assignment notice. If you no longer have your CP565, call 1-800-829-1040 within the U.S., or 1-267-941-1000 (not a toll-free number) if you are outside the U.S.
Q2: Which ITINs will NOT expire?
A2: Any ITIN that does not have a middle digit of 88, 90, 91, 92, 94, 95, 96, 97, 98 or 99 and was used on a tax return for tax years 2017, 2018 or 2019 will not expire in 2020.
Q3: What should I do if I’m notified that my ITIN will expire?
A3: If you receive notice that you, your spouse, or your dependent’s ITIN is scheduled to expire and you will be filing a tax return or claim for refund in 2021, you should begin the renewal process as soon as possible. If you receive the CP-48 Notice after you have submitted your Form W-7 to renew your ITIN, you may disregard the notice. No additional action is required. You should not renew an ITIN if the ITIN holder now has or is qualified to get a social security number (SSN). See Q&A11.
Q4: When can I renew my ITIN?
A4: Taxpayers whose ITINs are scheduled to expire may renew their ITIN immediately. You don’t have to wait for IRS to send a notice of expiration, if your middle digits have been identified for expiration by IRS. You should allow 7 weeks from the mailing date of the Form W-7, for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods (January 15 through April 30) or if you’re filing from overseas).
Q5: How do I renew an expiring ITIN?
A5: To renew an expiring ITIN, you must submit a completed Form W-7, Application for IRS Individual Taxpayer Identification Number, along with your valid supporting original or certified copies by the issuing agency, identification documents and any other required attachments. Applicants must also select the appropriate reason for needing the ITIN, as outlined in the Form W-7/W-7(SP) instructions. No tax return is required for a renewal application. Spouses and dependents cannot renew in advance. They may renew their ITIN only when filing an individual tax return, or someone else files an individual income tax return claiming them for an allowable tax benefit (such as a dependent parent who qualifies the primary taxpayer to claim head of household filing status). Mail the application to Internal Revenue Service, ITIN Operation, P. O. Box 149342, Austin, TX 78714-9342. See Q&A 12 for information if you do not want to mail documents to the IRS.
Q6: Can I submit copies of my identification documents with my Form W-7?
A6: No, only original identification documents or certified copies of the documents from the issuing agency will be accepted. See www.irs.gov/ITIN.
Q7: Do I need to renew my ITIN if I won’t be filing a tax return or claim for refund?
A7: No, however, in the future if you file a U.S. tax return or claim for refund, the ITIN (including for a dependent) will need to be renewed at that time.
Q8: I only use my ITIN on information returns, like Forms 1099. If my ITIN is expiring, do I need to renew it?
A8: No, if your ITIN is only used on information returns and you will not be filing a tax return or claim for refund you do not need to renew your ITIN.
Q9: If I have an ITIN with middle digits of 88, 90, 91, 92, 94, 95, 96, 97, 98 or 99 , can I renew my family member’s ITIN, even if it is not expiring?
A9: Yes, the IRS will accept a Form W-7 renewal application for each member of a family if at least one of the family members listed on a tax return has middle digits of 88, 90, 91, 92, 94, 95, 96, 97, 98 or 99 . All family members who were issued an ITIN may submit a Form W-7 at the same time.
Q10: Can I renew my ITIN even though my ITIN is not expiring, and no one in my family has an ITIN that is expiring?
A10: Because your ITIN is not expiring and there are no tax implications at this time, we ask that you wait and renew your ITIN when it is scheduled to expire. Only ITINs that are scheduled to expire at the end of 2020 and need to be included on a U.S. tax return in 2021 should be renewed now. To assist taxpayers and minimize burden as much as possible, we are putting in place a rolling renewal schedule and will announce the middle digits each year. 2020 is the last year that ITINs will expire.
Q11: I have a Social Security Number (SSN) and no longer need my ITIN that will be expiring. Do I need to renew my ITIN?
A11: No, you should not renew your ITIN if you have or are eligible for an SSN. Please notify us that you have obtained an SSN and no longer need the ITIN by visiting a local IRS office or writing a letter explaining that you have now been assigned an SSN and want your tax records combined. If you write a letter, include your complete name, mailing address, and ITIN along with a copy of your social security card and a copy of the CP 565, Notice of ITIN Assignment, if available. The IRS will void the ITIN so it cannot be used by anyone in the future and associate all prior tax information filed under the ITIN with the SSN. Send your letter to: Internal Revenue Service, Austin, TX 73301-0057.
Q12: If I do not want to mail my original documents to the IRS when renewing my ITIN, do I have other options?
A12: Yes, In lieu of sending original documentation, you may be eligible to use an IRS authorized Certifying Acceptance Agent (CAA) or make an appointment at a designated IRS Taxpayer Assistance Center (TAC) location. To find a local CAA in your area, you can visit Acceptance Agent Program or check your local telephone directory for the nearest location. CAAs can authenticate all the identification documents for the primary and secondary applicant. For dependents, they can authenticate the passport and civil birth certificate; however, they must send the original or certified copies of all other documents directly to the IRS.
Q13: What kind of passport is acceptable for dependents as a stand-alone identification document?
A13: Only a passport with an entry date into the U.S. is acceptable as a stand-alone identification document for dependents of military members overseas. Dependent applicants whose passport does not have an entry date into the U.S. will now be required to submit either U.S. medical records for dependents under age 6 or U.S. school records for dependents under age 18, along with the passport. Dependents age 18 and over can submit a U.S. school records or a rental or bank statement or a utility bill listing the applicant’s name and U.S. address, along with their passport.
Q14: What happens if I file a tax return prior to receiving notification that my expired ITIN has been renewed?
A14: Until the ITIN is renewed, a return with an expired ITIN will be processed and treated as timely filed, but it will be processed without certain tax credits and/or any claimed exemptions and no refund will be paid at that time. The taxpayer will receive a notice from the IRS explaining the delay in any refund and that the ITIN must be renewed. Once the ITIN is renewed, any exemptions and credits will be processed, and any allowed refund will be paid. If the ITIN is not renewed, the taxpayer may be subject to interest and penalties for any tax owed as a result of disallowed exemptions and credits.
Q15: What if an ITIN holder submits a renewal and then files a tax return before receiving confirmation that their ITIN has been renewed?
A15: If a taxpayer files a return with an expired ITIN, the return will be processed. However, certain tax credits and/or any claimed exemptions will be disallowed, and no refund will be paid at that time. IRS will send the taxpayer a notice with the appropriate adjustments that may result in a balance due and penalties. The notice will also inform the taxpayer that the ITIN has expired, and they will have to renew. This process will delay the return and any refund associated with the expired ITIN(s).
Q16: How will the taxpayer know that their ITIN is renewed? Will they receive a letter? If so, what is the notice number?
A16: CP565 will be issued to the applicant, Confirmation of your Individual Taxpayer Identification Number, when an ITIN is renewed.
Q17: If someone files a return in tax season without renewing, what kind of correspondence will they receive?
A17: A return filed with an expired ITIN will be processed. However, certain tax credits and/or any claimed exemptions applicable to the expired ITIN will not be allowed. The taxpayer will receive a notice from the IRS explaining the change(s) made to their tax return and that you, your spouse, and/or your dependent(s) ITIN expired. Once the ITIN is renewed, any exemptions and/or credits previously disallowed will be reconsidered at that time. Until the ITIN is renewed, the taxpayer will be subject to interest and penalties for any tax owed as a result of disallowed exemptions and credits.
Q18: If a non-filer (ITIN owner without middle digits 88, 90, 91, 92, 94, 95, 96, 97, 98 or 99 in their ITIN who hasn’t filed tax year 2017, 2018 or 2019 returns) submits at least one of those returns before December 31, 2020 will they still be asked to renew their ITIN?
If a non-filer submits a tax year 2017, 2018 or 2019 return, and the return completes processing before December 2020, the non-filer will not need to renew the ITIN to file a return in 2021.
Q19: Is an ITIN considered to be issued when the ITIN application and accompanying return are received?
A19: For new ITINs, the “issuance date” will be the received date of the Form W-7 application. For renewed ITINs the “issuance date” will be the original date the ITIN was assigned before it expired.
Q20: What if an ITIN application is received (without a return) prior to the tax return due date, but the return itself is received after the tax return due date? What would the issuance date be?
A20: The date the tax return is filed does not impact the “issuance date” of the ITIN. The “issuance date” of the ITIN will depend on whether it is a new ITIN or whether the taxpayer already had an ITIN that has expired, and they were renewing their ITIN. See Q&A 19.
Q21: Does a taxpayer have to formally file an extension request in order to extend the tax return due date beyond April 15?
A21: Yes.
Q22: What will be the status of the return on “Where’s my refund?”, if the return is filed with an expired ITIN?
A22: When a return is filed with an expired ITIN, credits are denied, and the math error is generated. “Where’s my refund?” will display a general message that addresses the impact of the math error on the return filed (i.e., whether there has been a refund decrease or there is now a balance due).
Q23: How long will the return be delayed in processing, if it’s filed with an expired ITIN?
A23: It is not possible to provide an exact timeframe for how long the return will be delayed since that would be dependent upon whether it was the ITIN of the primary, secondary, or dependent(s) on the return and which credits are being claimed. A return filed with an expired ITIN will be processed, however, certain tax credits and/or any claimed exemptions applicable to the expired ITIN will not be allowed. The taxpayer will receive a notice from the IRS explaining the change(s) made to their tax return and that the ITIN must be renewed. Once the ITIN is renewed, any exemptions and/or credits previously disallowed will be reconsidered at that time. Until the ITIN is renewed, the taxpayer will be subject to interest and penalties for any tax owed as a result of disallowed exemptions and credits.
Q24: When an individual renews their ITIN will they retain the same ITIN or receive a new one?
A24: Once an ITIN is assigned, it belongs to that taxpayer, unless the ITIN has been revoked. When an individual renews their ITIN, the previously assigned number is renewed.
Q25: When will letters (or notices), be sent out to individuals who need to renew their ITINs for the upcoming filing season?
A25: CP-48 Notice will be mailed in late summer of 2020 to households that filed a tax return for Tax Years 2017, 2018, or 2019 containing an ITIN with middle digits 88, 90, 91, 92, 94, 95, 96, 97, 98 or 99, letting them know an ITIN in their household will expire at the end of the year.
Q26: Will only one notice be sent per tax return or will a separate notice be sent to each ITIN holder included on a return, when their ITIN needs to be renewed?
A26: When multiple ITIN holders with middle digit 88, 90, 91, 92, 94, 95, 96, 97, 98 or 99 are identified as currently being used on the same tax return, one CP-48 Notice will be mailed to the primary and secondary taxpayer on the last return where the ITINs were present.
Q27: Will it be a general notice (i.e., “you or someone in your household”) or a personalized notice?
A27: It is a notice advising them that according to our records, the ITIN for them or someone listed on their tax return may be set to expire at the end of the year.
Q28: Will the IRS accept an older version of the W-7 that has Renew an Existing ITIN written on it?
A28: Taxpayers are required to use the most recent version of the Form W-7 available on irs.gov. The applicant must indicate they are renewing the ITIN, must provide the ITIN number and name under which it was issued, and must indicate the reason for applying (tax filing purpose or claiming one of the Exceptions to a tax return). If the applicant applies for the ITIN for an Exception reason, they must attach the appropriate supporting documentation. Renewing an ITIN is not an Exception reason.
Q29: What type of documents are CAAs and TAC offices authorized to authenticate for dependents?
A29: CAAs are authorized to authenticate the passport and birth certificate for dependents. TAC Offices are authorized to authenticate the passport, birth certificate and national ID cards for dependents.
Q30: If I submit an ITIN renewal request before the end of 2020, and do not receive my ITIN, what should I do?
A30: You should allow 7 weeks from the mailing date of the Form W-7 for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods (January 15 through April 30), or if you’re filing from overseas.) If you do not receive notification within the timeframes above, you may call the IRS toll free line at 1-800-829-1040 to check on the status of your application.