Individual Tax Identification Numbers ("I.T.I.N.'s") that have not been used on a Federal tax return at least once in the last three consecutive years (i.e., 2014, 2015, and 2016) and I.T.I.N.'s with middle digits 70, 71, 72, or 80 expired December 31, 2017. Affected taxpayers who expect to file a tax return in 2018 (e.g., a Form 1040 for tax year 2017) must submit a renewal application as soon as possible to avoid refund and processing delays in 2018.
Taxpayers whose I.T.I.N.'s have middle digits of 70, 71, 72, or 80 have the option to renew I.T.I.N.'s for their entire family at the same time. Those who have received a renewal letter from the I.R.S. can renew the entire family's I.T.I.N.'s, even if some family members have I.T.I.N.'s with other middle digits. Family members include the tax filer, their spouse, and any dependents claimed on the tax return.
Federal returns that are submitted in 2018 with an expired I.T.I.N. will be processed. However, exemptions and/or certain tax credits will be disallowed. Taxpayers will receive a notice in the mail advising them of the change to their tax returns and the need to renew I.T.I.N.'s. Once an I.T.I.N. is renewed, any applicable exemptions and credits will be restored and refunds will be issued.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
