Jennings Immigration Law Office

IRS Requires Renewal of Certain Individual Tax Identification Numbers for 2017 Tax Returns

The IRS has announced changes to the Individual Tax Identification Number (ITIN) program that will require some taxpayers to renew their ITINs in order to file their tax returns in 2017. Outdated ITINs will expire January 1, 2017, and the IRS will accept renewal applications beginning October 1, 2016.

 

Failure to renew an expired ITIN could delay a tax return refund or render the taxpayer temporarily ineligible for tax credits including the Child Tax Credit and the American Opportunity Tax Credit until the renewal has been completed.

 

Who Will be Affected?

Not all immigrant or alien taxpayers will immediately be affected. However the following categories of ITINs must be renewed immediately:

 

 

ITINs with the “middle” digits of 78 or 79 (i.e. XXX-78-XXXX or XXX-79-XXXX) will also need to be renewed this year, as they have been selected by the IRS to expire in accordance with their rolling ITIN expiration plan that immediately impacts these specific ITINs, but will later impact ITINs with other “middle” digits.

 

The IRS will also be notifying those affected by these changes by mail.

 

Renewing an ITIN

The IRS has stated that an ITIN should only be renewed by taxpayers planning to file a 2017 return.

 

To renew an ITIN, the taxpayer should:

 

 

Additionally, the IRS is allowing those with expiring ITINs to complete the ITIN process for their entire family (including spouse or any dependents claimed on the tax return) at the same time to make the process less cumbersome on the applicant.

 

 

 

Note: ITINs are for tax purposes only and do not establish immigration status, imply an authorization to work in the United States, or denote eligibility for Social Security benefits.