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United States – IRS Advice for Taxpayers with Expiring ITINs

United States – IRS Advice for Taxpayers with Expiring

The U.S. Internal Revenue Service (IRS) is urging taxpayers with expiring Individual Taxpayer Identification Numbers (ITINs) to submit renewal applications as soon as possible. All ITINs with middle digits 83 through 87 will expire on December 31, 2019. Taxpayers with expiring ITINs should file Form W-7. Past ITINs with middle digits 70 through 82 may also be renewed.

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On October 10, 2019, the U.S. Internal Revenue Service (IRS) issued a news release, urging taxpayers with expiring Individual Taxpayer Identification Numbers (ITINs) to submit renewal applications as soon as possible.1   

WHY THIS MATTERS

All taxpayers expecting to file U.S. tax returns for the 2019 tax year in 2020, but with expiring ITINs, should consider early renewal to avoid delays in having their returns processed and receiving any tax refund.  

ITIN Renewal Process

An ITIN is a tax identification number used by individuals who are not eligible to receive a social security number.

Due to changes made to the ITIN program whereby the IRS began deactivating ITINs in 2016, all ITINs not used on a federal tax return at least once during the past three tax years will automatically expire.2  In addition, all ITINs with middle digits 83 through 87 will expire on December 31, 2019.  Taxpayers with expiring ITINs should file Form W-7, Application for IRS Individual Taxpayer Identification Number.  All family members listed on a taxpayer’s tax return may renew their ITINs at the same time.3   Past ITINs with middle digits 70 through 82 may also be renewed.

Examples of common errors that may delay the renewal process are: (i) missing Form W-7; (ii) not indicating the reason for applying for an ITIN; (iii) missing or incomplete foreign address; and (iv) failing to provide sufficient supporting documentation.

FOOTNOTES

1  See IR-2019-168.

2  See ITIN Fact Sheet.  Also, for prior coverage, see the following issues of GMS Flash Alert: 2018-094 (July 6, 2018) and 2018-030 (February 16, 2018).

3  See ITIN Fact Sheet.

The above information is not intended to be "written advice concerning one or more Federal tax matters" subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230 as the content of this document is issued for general informational purposes only.

 

The information contained in this newsletter was submitted by the KPMG International member firm in United States.

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