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Millions of ITINs expiring at the end of 2020

Millions of ITINs expiring at the end of 2020
Ines Zemelman, EA
07 September 2020

Millions of ITINs set to expire Dec 31, 2020

ITINs with middle digits "88" are set to expire at the end of the year. Additionally, for ITINs issued prior to 2013, those with with middle digits 90, 91, 92, 94, 95, 96, 97, 98 or 99  (Example: (9XX-99-XXXX)) will be expiring, without renewal. Finally, ITINs that are unused (not used on a federal tax return in the last 3 years, will also expire. 

If the above is unclear, please read below to understand what an ITIN is, why you may need one, and how to go about renewing it. 

What are ITINs?

US persons who are eligible for an SSN do not need an ITIN. However, if you don’t have an SSN and are not eligible to receive one, you need an ITIN to file a tax return in the US (it is how the IRS identifies you or your spouse/dependent).

This is common with non-resident spouses, children, and other dependents for US taxpayers in the U.S. and abroad.

As noted above, millions of ITINS expire each year and must be renewed with the IRS. Renewal is done by filing form W-7. If you have an SSN, you do not need an ITIN. However, your dependents may require an ITIN.

To renew ITIN, file Form W-7

To ensure your form is filed correctly, make sure you are using the latest version. The form must be filed (snail-mail), along with valid supporting original or certified copies by the issuing agency, identification documents and any other required attachments (see below).

  Document Requirements 

  • If not from Mexico, Canada, or Military Dependent overseas - only a passport with Entry Date in the U.S is acceptable as a stand-alone document
  • No passport with US entry date
    • Under age 6 - submit medical records along with passport
    • Dependent under 18 - submit school records along with passport
    • Dependent over 18 - submit U.S. school records, rental or bank statement, or utility bill listing applicant's name, U.S. address, along with passport
Ines Zemelman, EA
Founder of TFX