The IRS has started mailing letters this month to more than 1 million taxpayers with expiring Individual Taxpayer Identification numbers urging them to renew as quickly as possible to avoid delays in refunds.
ITINs with the middle digits of 70, 71, 72 or 80 are set to expire at the end of 2017. The notice includes instructions on how to renew the ITIN. Taxpayers who receive the notice and have already renewed their ITIN do not need to take further steps unless another family member is affected.
ITINs with the middle digits 78 and 79 that expired last year can be renewed at any time if you are planning to use the ITIN on a federal tax report.
An ITIN is used by people who have a tax filing or income reporting obligation under U.S. law but don’t have a social security number. Those who have ITiNs have the option to renew the family’s ITINs together even if the family members have ITINs that have not expired or are not expiring at the end of this year. This includes the tax filer, spouse, and any dependents claimed on the tax return.
To renew an ITIN, the taxpayer should complete a Form W-7.