A law passed in December 2015 made changes to the ITIN program that may affect you.
The law requires ITIN holders to renew their ITIN number.
This video will help you figure out when and how to renew your ITIN.
What is an ITIN?
An ITIN is a tax processing number issued by
the Internal Revenue Service.
ITINs are given to individuals who are required to have a U.S. taxpayer identification number
but are ineligible for a Social Security Number (SSN).
ITINs are issued regardless of immigration status,
and are used for filing your federal taxes
There are two groups of ITIN holders who may need to renew:
those who have not used their ITIN on a federal income tax return for
three years in a row, and those whose number is expiring.
If you do not use your ITIN on a federal income tax return for three years in a row,
it will expire on December 31st of the third consecutive year of non-use.
This rule applies to all ITINs, regardless of when the ITIN was issued.
If you do not need to file a tax return again this year, you do not need to take any action.
Usted sólo necesita renovar su ITIN si piensa presentar una declaración de impuestos federales.
Even if you have used your ITIN to file a tax return within the past three years, your
ITIN will still expire on a rolling basis.
ITINs issued before 2008 remain in effect until January 1, 2017.
ITINs issued in 2008 remain in effect until January 1, 2018.
ITINs issued in 2009 or 2010 remain in effect until January 1, 2019.
ITINs issued in 2011 or 2012 remain in effect until January 1, 2020.
If you’re not sure when your ITIN was issued,
you can check by looking at the middle digits of your number.
Each ITIN begins with the number 9
and has fourth and fifth digits that range from 50-65, 70-88, 90-92 and 94-99.
ITINS with the middle digits 78 and 79 were due for renewal January 1, 2017.
How do I renew my ITIN number?
To renew your ITIN, you will need to submit Form W-7,
along with the required original or certified documentation.
You can find Form W-7 on the IRS website.
Check the box that says “renewal” and follow the instructions on the form.
If you are submitting a tax return with your renewal,
attach it to Form W-7.
If you are not submitting a tax return at this time,
you may ignore that instruction and send the renewal form at any time.
In fact, if your ITIN has already expired, you should send in a renewal form as soon
as possible, rather than waiting until you file your tax return.
This increases your chance of having a valid ITIN before you file your tax returns.
You may mail the form with original identification documents
or copies that have been certified by the issuing agency.
Mail your documents to the IRS address listed on the form.
The IRS will return your identification documents within 60 days.
You may also
take your form and documents to an IRS authorized Certified Acceptance Agent.
A list of these agents can be found on the IRS website.
If you do not wish to mail your original documents to the IRS, you may visit an IRS Taxpayer
Assistance Center instead of mailing original identification documents.
A list of the Taxpayer Assistance Centers can be found on the IRS website.
Special Family Option:
Do several people in your family have ITIN numbers?
If so, the IRS offers an opportunity for families to renew their ITINs at the same time.
If you, your spouse, or a dependent is due for their renewal and receives a renewal letter
from the IRS, the entire family can renew their ITINs at the same time.
Failing to Renew Your ITIN May Cost you money and time.
If you file your taxes with an invalid or expired ITIN,
processing your tax return.
This means any refunds will be delayed.
Your refund could also be reduced
or you could lose tax credits.
Take the time now, renew your ITIN, and get the most money back in your pocket.
If you need assistance, or have questions, call Legal Services of New Jersey’s Tax
Legal Assistance Project at 1-888-LSNJ-LAW.