The Protecting Americans from Tax Hikes (Way of life) Act of 2015 includes important changes to the Individual Taxpayer Identification Number (ITIN) program. One provision will inactivate unused ITINs issued before Jan 1, 2013 over several years. Three categories of ITINs will expire at the end of 2020 and will have to be revived to be used on a taxation return. This renewal cognitive operation is designed to verify all ITINs under the same procedures.

ITIN Renewal Requirement

Who Is Affected?

The following ITINs will expire on December 31, 2020:

  1. ITINs that have not been used connected a national income tax return at least once during task geezerhood 2017, 2018, Beaver State 2019.
  2. ITINs with centre digits 88 (i.e. 9NN-88-NNNN).
  3. ITINs allotted before 2013 with in-between digits 90, 91, 92, 94, 95, 96, 97, 98, or 99 (i.e. 9NN-98-NNNN) that are not already renewed.

The IRS has mailed notices to inform these categories of ITIN holders above that they must renew an ITIN (for the filer, a married person, or a dependent) if they program to file a income tax return in 2021. ITIN holders World Health Organization will not file a tax return in 2021 are non required to reincarnate their ITINs at this time.

Taxpayers who file tax returns with an terminated ITIN will be sent a poster advising them of the renewal requirement. They volition experience processing delays until they renew their ITIN. Refunds for some task credits like the Child Tax Credit and the American Opportunity Task Credit will personify held until the ITIN is renewed.

What is the Replacement Process?

One fundament reincarnate an expiring ITIN away completing and submitting Form W-7, "Application for IRS Separate Taxpayer Identification Number," and all required identification documents to the IRS. The "Reincarnate an Existing ITIN" box at the top of the applications programme and a cause for submitting Form W-7 essential be checked. The W-7 application can be submitted 3 ways:

  1. Mail the application to the IRS address listed on the contour book of instructions with original designation documents or copies that are certified by the government agency that issued them. Documents will be returned within 60 days. A taxation return is not required to be enclosed with a W-7 application to renew an ITIN.
  2. Jaw an IRS authorized Certified Acceptance Agent or authorized VITA site that can verify some identification documents so that the originals do not need to comprise mailed to the IRS.*
  3. Schedule an naming at an IRS Taxpayer Assistance Center designated to verify whatever identification documents so that the originals do non ask to be armored to the IRS.**

*Certified Acceptance Agents can verify identification documents for the primary and secondary applicant. For dependents, they can only verify passports and birth certificates.

**Taxpayer Assistance Centers can verify designation documents for the primary and secondary applicant. For pendant applicants, they keister only verify passports, birth certificates, or internal ID cards.

To assist households with multiple ITIN holders, there is a family ITIN renewal option that allows otherwise members of a house with ITINs to renew concurrently every bit the individual with an ITIN that will breathe out at the end of the year.

The IRS will process renewal applications in order of reception. If the IRS requires additional selective information, a notice will be sent to the renewal applicant. Taxpayers should allow at least seven weeks from the mailing date for an ITIN application condition update from the Internal Revenue Service. Applications sent from overseas or during January 15 through with April 30, 2021, should appropriate ix to eleven weeks. If you coiffure not receive a status update within the stated timeframes, call the IRS at 1-800-829-1040 to tick on the status of your renewal.

Software documentation Requirements for Children

American Samoa of October 1, 2016, passports essential have a engagement of ledger entry into the U.S. for dependents from a country otherwise Canada Beaver State Mexico or dependents of military members beyond the sea. Applicants that don't will embody required to submit additional documentation to establish U.S. residency settled happening the pendent's age:

  • Under 6 – medical records
  • Under 18 – school records
  • Over 18 – schooltime records, rental statements, bank statements, or utility bills listing the applier's name and U.S. name and address

Resources

The IRS has released single resources to assistance ITIN holders and organizations working with this population.

  • About ITINs
  • ITIN Expiration FAQs
  • ITIN Outreach Products in Sextuple Languages
  • ITIN Changes Fact Sheet (English and Spanish)
  • You May Involve to Renew Your Expired ITIN (West Germanic language and Spanish) – informational flyer/stuffer
  • Renewing Your ITIN (English and European country) – wide-cut-page, elaborated flyer

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