The U.S. Internal Revenue Service (IRS) is reminding taxpayers with expiring Individual Taxpayer Identification Numbers (ITIN) to submit renewal applications as soon as possible to avoid refund and processing delays in 2018.
Over the summer, the IRS mailed letters to more than 1 million taxpayers whose ITINs are set to expire at the end of the year. ITINs with middle digits 70, 71, 72 or 80, as well as any ITINs that have not been used on a federal tax return at least once in the last three consecutive years, will expire Dec. 31. Taxpayers whose ITINs have middle digits 78 or 79 that had already expired and were never renewed should renew their ITIN if they will have a filing requirement in 2018.
Taxpayers whose ITINs expired due to lack of use should only renew if they will have a filing requirement in 2018. Taxpayers with ITINs who are eligible, or who have, a Social Security number (SSN) should not renew their ITIN, but should notify the IRS of both their SSN and previous ITIN so their accounts can be merged.
To renew an ITIN, taxpayers must complete IRS Form W-7 and submit all required documentation. They can complete the process by working with Certified Acceptance Agents (CAA), making an appointment at a designated IRS Taxpayer Assistance Center or mailing their application to the following address:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342