ITIN Renewal Information
How do I renew my ITIN?
You should submit a completed Form W-7, Application for IRS Individual Taxpayer Identification Number, and all required identification documents to the IRS. No tax return is required for a renewal application, however if you have filing requirement you should file the return with the renewing application to prevent a delay in your refund. All family members who were issued an ITIN may submit a Form W-7 at the same time. Be sure to attach all required identification documents. Only original of identification documents or certified copies of the documents from the issuing agency or * will be accepted. Also include a copy of your Letter 5821, if received, with your application.
ITIN Expiration & Renwal Frequently Asked Questions
You will need to renew your ITIN if you will be filing a tax return or claim for refund using the expired ITIN. You should not renew an ITIN if the ITIN holder now has or is qualified to get a social security number (SSN). See Q&A12.
Taxpayers whose ITINs have expired and they have a filing requirement, should submit their renewing application and federal return immediately. Taxpayers 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).
Call * or come into Advantage Tax Service and one of our associates will fill out the applications for you. No worries, no problems, no hassles. We personally guarantee it.
No, only original of identification documents or certified copies of the documents from the issuing agency will be accepted. However the IRS certified Acceptance agents at our office can verify your documents os you do not have to submit any original documents.
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.
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.
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 78 or 79. All family members who were issued an ITIN may submit a Form W-7 at the same time.
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 were scheduled to expire at the end of 2016 and need to be included on a U.S. tax return in 2017 should be renewed now. To assist taxpayers and minimize burden as much as possible, we are putting in place a rolling renewal schedule. Please visit www.irs.gov/ITIN for the schedule and anticipated timeframe to renew.
The Form W-7 and instructions were revised on September 7, 2016, and can be found at www.irs.gov/W7.
No, you should not renew your ITIN if you have or are eligible for an SSN. Please notify us that you have obtained a SSN and no longer need the ITIN by visiting a local IRS office or writing a letter explaining that you have now been assigned a 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.
Yes, In lieu of sending original documentation, you may be eligible to use an IRS authorized Certified 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 visitwww.irs.gov/individuals/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 those documents directly to the IRS.
Effective October 1, 2016, only a passport with an entry date into the US will be acceptable as a stand-alone identification document for dependents from countries other than Canada or Mexico or dependents of military members overseas. Affected applicants 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.
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 any exemptions and/or credits claimed and no refund will be paid at this 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.
For renewal applications received prior to January 1, 2017, the IRS conducted a preliminary review of the application and returned identification documents within 60 days. We began processing renewal applications in order of receipt on January 1, 2017. Taxpayers should allow 7 weeks from January 1, 2017 or the mailing date of the Form W-7, whichever is later, 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 a taxpayer files a return with an expired ITIN, the return will be processed but the applicable exemptions and credits will be removed and no refund will be paid at that time. IRS will issue a CP 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).
CP565 will be issued to the applicant, Confirmation of your Individual Taxpayer Identification Number, when an ITIN is renewed.
A return filed with an expired ITIN will be processed, but any exemptions and/or credits claimed 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 and/or spouse 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.
If a non-filer submits a tax year 2013, 2014, or 2015 return, and the return completes processing before the end of December 2016 the non-filer will not need to renew the ITIN to file a return in 2017.
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.
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 21.
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).
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, but any exemptions and/or credits claimed 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.
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.
Letter 5821 was mailed between 8/15 and 9/20/2016 to all ITIN holders with middle digits 78 or 79 that were currently being used on a tax return letting them know their ITIN would expire on January 1, 2017.
When multiple ITIN holders with middle digit 78 or 79 were identified as currently being used on the same tax return, one Letter 5821 was mailed to the primary and secondary taxpayer on the last return the ITINs were present.
It is a general letter advising them that according to our records, the ITIN for them or someone listed on their tax return is set to expire on January 1, 2017. The letter also explains what they need to do to renew the ITIN.
The IRS encourages taxpayers to use the 9-2016 version of the Form W-7. 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.
CAAs are authorized to authenticate the passport and birth certificate for dependents.
Taxpayers should allow 7 weeks from the mailing date of the Form W-7, whichever is later, for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods or if you’re filing from overseas.
Ask a Question
A Certified IRS Acceptance agent will answer all your questions.