TSCPA News

IRS ISSUES ITIN EXPIRATION NOTICES TO TAXPAYERS

August 29, 2017

The Internal Revenue Service recently began mailing letters to more than 1 million taxpayers with expiring Individual Taxpayer ‎Identification Numbers and urges recipients to renew them as quickly as possible to avoid tax refund and processing delays.

 ITINs with middle digits 70, 71, 72 or 80 are set to expire at the end of 2017. The notice being mailed explains the steps taxpayers need to take to renew the ITIN if it will be included on a U.S. tax return filed in 2018. Taxpayers who receive the notice but have acted to renew their ITIN do not need to take further steps unless another family member is affected.

Under the Protecting Americans from Tax Hikes (PATH) Act, ITINs that have not been used on a federal tax return at least once in the last three consecutive years will expire Dec. 31, 2017, and as mentioned above, ITINs with middle digits 70, 71, 72 or 80 will also expire at the end of the year. Affected taxpayers who expect to file a tax return in 2018 must submit a renewal application.

As a reminder, ITINs with middle digits 78 and 79 that expired at the end of last year can be renewed at any time.

To increase the availability of ITIN services nationwide, particularly in communities with high ITIN usage, the IRS is actively recruiting Certified Acceptance Agents. Applications are now accepted year-round. Interested individuals, community outreach partners and volunteers at tax preparation sites are encouraged to review program changes and requirements.

The IRS continues to work with partner groups and others in the ITIN community to share information about these important changes. To assist taxpayers, the IRS has a variety of informational materials, including flyers and fact sheets available in several languages on the ITIN information page on IRS.gov.