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IRS Issues Notices to Taxpayers with Expiring ITINs

TaxDeadline

This month, the IRS began sending notices to over one million taxpayers across the country regarding the expiration of their Individual Taxpayer Identification Numbers (ITINs). Those receiving letters must renew their ITINs in order to file next year’s tax return, so if you have received a letter notifying you of your ITIN’s impending expiration, you may want to consider speaking with a tax attorney who can help you renew yours as quickly as possible and so avoid tax processing and refund delays in the future.

Expiring ITINs 

ITINs are assigned to those who have income or tax filing reporting obligations, but are not eligible for an SSN. However, these numbers expire after a certain amount of time. For example, the following ITINs are set to expire at the end of this year:

  • ITINs with 70, 71, 72, 78, 79, and 80 as their middle digits; and
  • ITINs that have not been used on a federal tax return in the last three consecutive years.

Taxpayers whose ITINs fall under one of these categories and who need to file a tax return in 2018 will receive a notice titled CP-48 Notice explaining the steps required to renew their numbers. However, those who are eligible for or who already have an SSN are not required to renew their ITINs. Instead, these individuals should notify the IRS, so that their accounts can be merged.

How to Renew Your ITIN 

To renew an ITIN, a taxpayer must complete Form W-7 and submit documentation establishing his or her identity and connection to a foreign country, which could include certified copies of a:

  • Passport;
  • S. Citizenship and Immigration Services (USCIS) photo id;
  • Visa issued by the Department of State;
  • S./foreign driver’s license;
  • S./foreign military id card;
  • National id card if it contains the person’s name, photo, address, date of birth, and the card’s expiration date;
  • S. state id card;
  • Foreign voter’s registration card;
  • Civil birth certificate;
  • Medical records, which are only valid for dependents under the age of six years old; and
  • School records, which are only valid for dependents under the age of 18 years old who are also students.

Taking these steps is important because taxpayers who submit tax returns with an expired ITIN will miss out on tax credits and exemptions. Finally, taxpayers with ITINs where the middle digits are 70-72, or 78-80 have the option of renewing the ITINs of their spouse and any dependents claimed on their return. This is true even if the taxpayer’s family members have ITINs with different middle digits.

Discuss Your Case with an Experienced Tax Attorney  

Failing to renew an ITIN can delay your tax return and force you to miss out on the opportunity of collecting tax credits and deductions, so if you recently received a notice that your ITIN is set to expire, please contact Ronald Cutler, P.A. at 386-490-9949 today to speak with a dedicated tax attorney about your questions and concerns.

Resources:

irs.gov/uac/newsroom/irs-begins-issuing-notices-to-taxpayers-whose-itins-expire-by-end-of-2017

irs.gov/individuals/understanding-your-cp48-notice