Listen Live
Saturday’s: 9AM 1590 AM/97.9 FM KVTA
Sunday’s: 7AM K-EARTH 101 FM
Listen Live
Saturday’s: 9AM 1590 AM/97.9 FM KVTA
Sunday’s: 7AM K-EARTH 101 FM
Section 203 of the Protecting Americans from Tax Hikes (PATH) Act of 2015, Pub.L.114-113, div. Q, enacted on December 18, 2015, modified section 6109 of the Internal Revenue Code, and in so doing, made significant changes to the Individual Taxpayer Identification Number (ITIN) program.
A1: If your ITIN has expired, you can renew when you file your tax return.
A2: To renew an expiring ITIN, you must submit a completed Form W-7, Application for IRS Individual Taxpayer Identification Number, provide your US federal tax return along with your valid supporting original or certified copies by the issuing agency, identification documents and any other required attachments. Applicants must also select the appropriate reason for needing the ITIN, as outlined in the Form W-7/W-7(SP) instructions. Mail the application to Internal Revenue Service, ITIN Operation, P. O. Box 149342, Austin, TX 78714-9342. See Q&A 16 for information if you do not want to mail documents to the IRS. If you previously submitted a renewal application and it was approved, you do not need to renew again.
A3: No, however, in the future if you file a U.S. tax return or claim for refund, the ITIN (including for a dependent) will need to be renewed at that time.
A4: No, if your ITIN is only used on information returns and you will not be filing a tax return or claim for refund you do not need to renew your ITIN.
A5: You only need to renew your ITIN if it has expired and you will be submitting a federal tax return.
A6: If your ITIN wasn’t included on a U.S. federal tax return at least once for tax years 2018, 2019, and 2020, your ITIN will expire on December 31, 2021.
A7: For tax years 2018 through 2025, spouses and dependents should not apply for or renew an ITIN unless they are claimed for an allowable tax benefit or if they file their own tax return. The individual must be listed on an attached U.S. individual federal tax return with the schedule or form that applies to the allowable tax benefit.
A8: You will receive Notice CP565 when your ITIN is renewed.
A9: The ITIN assignment date can be found on the CP565 ITIN Assignment notice. If you no longer have your CP565, call 1-800-829-1040 within the U.S., or 1-267-941-1000 (not a toll-free number) if you are outside the U.S.
A10: For new ITINs, the “issuance date” will be the received date of the Form W-7 application. For renewed ITINs the “issuance date” will be the original date the ITIN was assigned before it expired.
A11: If you qualify for an ITIN and your application is complete, you will receive a letter from the IRS assigning your tax identification number usually within seven weeks (up to 11 weeks if requested during peak tax time (January 15 through April 30) or from abroad). If you have not received a response within the referenced time period, you may call 1-800-829-1040 (toll-free within the United States) to request the status of your application. Taxpayers overseas can call 1-267-941-1000 (not a toll-free number).
A12: Once an ITIN is assigned, it belongs to that taxpayer, unless the ITIN has been revoked. When an individual renews their ITIN, the previously assigned number is renewed.
A13: If you’re renewing your ITIN and your legal name has changed since the original assignment of your ITIN, you’ll need to submit documentation to support your legal name change, such as your marriage certificate or a court order, which may include a divorce decree. Attach supporting documentation to Form W-7.
A14: Taxpayers are required to use the most recent version of the Form W-7 available on irs.gov. The applicant must indicate they are renewing the ITIN, must provide the ITIN number and name under which it was issued, and must indicate the reason for applying (tax filing purpose or claiming one of the Exceptions to a tax return). If the applicant applies for the ITIN for an Exception reason, they must attach the appropriate supporting documentation. Renewing an ITIN is not an Exception reason.
A15: No, only original identification documents or certified copies of the documents from the issuing agency will be accepted. See www.irs.gov/ITIN.
A16: Yes, In lieu of sending original documentation, you may use an IRS authorized Certifying Acceptance Agent (CAA) or make an appointment at a designated IRS Taxpayer Assistance Center (TAC) location. To find a local CAA in your area, you can visit Acceptance Agent Program. CAAs can authenticate all the identification documents for the primary and secondary applicant. For dependents, they can authenticate the passport and civil birth certificate; however, they must send the original or certified copies of all other documents directly to the IRS.
A17: It is not possible to provide an exact timeframe for how long the return will be delayed since that would be dependent upon whether it was the ITIN of the primary, secondary, or dependent(s) on the return and which credits are being claimed. A return filed with an expired ITIN will be processed, however, certain tax credits and/or any claimed exemptions applicable to the expired ITIN will not be allowed. The taxpayer will receive a notice from the IRS explaining the change(s) made to their tax return and that the ITIN must be renewed. Once the ITIN is renewed, any exemptions and/or credits previously disallowed will be reconsidered at that time. Until the ITIN is renewed, the taxpayer will be subject to interest and penalties for any tax owed as a result of disallowed exemptions and credits.
A18: You should allow 7 weeks from the mailing date of the Form W-7 for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods (January 15 through April 30), or if you’re filing from overseas.) If you do not receive notification within the timeframes above, you may call the IRS toll free line at 1-800-829-1040 to check on the status of your application.
A19: When a return is filed with an expired ITIN, credits are denied, and the math error is generated. “Where’s my refund?” will display a general message that addresses the impact of the math error on the return filed (i.e., whether there has been a refund decrease or there is now a balance due).
A20: No, you should not renew your ITIN if you have or are eligible for an SSN. Please notify us that you have obtained an SSN and no longer need the ITIN by visiting a local IRS office or writing a letter explaining that you have now been assigned an SSN and want your tax records combined. If you write a letter, include your complete name, mailing address, and ITIN along with a copy of your social security card and a copy of the CP 565, Notice of ITIN Assignment, if available. The IRS will void the ITIN so it cannot be used by anyone in the future and associate all prior tax information filed under the ITIN with the SSN. Send your letter to: Internal Revenue Service, Austin, TX 73301-0057.
