Guidance Offered to Taxpayers with Expiring ITINs

The IRS has urged taxpayers with expiring Individual Taxpayer Identification Numbers (ITINs) to file a renewal application in time to have a renewed ITIN for the upcoming tax season and to avoid refund and processing delays. ITINs are used by people who have tax-filing or payment obligations under U.S. law but are not eligible for a Social Security number. Under the Protecting Americans from Tax Hikes (PATH) Act, ITINs not used on tax returns at least once in the past three years and ITINs with middle digits 70, 71, 72 or 80 (for example: 9NN-70-NNNN) will expire on December 31, 2017.

The IRS reported several common errors in the ITIN renewal applications that generally centered on missing information, and/or insufficient supporting documentation. Applicants are advised to check their renewal application, Form W-7, carefully before filing and offered tips for avoiding the errors being seen. Further, the IRS encouraged more applicants for the Acceptance Agent Program to expand ITIN services. The ITIN information page on IRS.gov has a variety of informational materials, including flyers and fact sheets to assist taxpayers.