*********CALL THE NEW ITIN HOTLINE at 929 290 8609 and a Certified IRS Acceptace agent will answer all your questions about renewing your ITIN number. (individual Tax Identification Number)
Q9: If I have an ITIN with middle digits of 78 and 79, can I renew my family member’s ITIN, even if it is not expiring?
A9: Yes, the IRS will accept a Form W-7 renewal application for each member of a family if at least one of the family members listed on a tax return has middle digits of 78 or 79. All family members who were issued an ITIN may submit a Form W-7 at the same time.
Q10: Can I renew my ITIN even though my ITIN is not expiring, and no one in my family has an ITIN that is expiring?
A10: Because your ITIN is not expiring and there are no tax implications at this time, we ask that you wait and renew your ITIN when it is scheduled to expire. Only ITINs that were scheduled to expire at the end of 2016 and need to be included on a U.S. tax return in 2017 should be renewed now. To assist taxpayers and minimize burden as much as possible, we are putting in place a rolling renewal schedule. Please visit www.irs.gov/ITIN for the schedule and anticipated timeframe to renew.
Q11: When will the updated Form W-7 and instructions, which includes the renewal information, be available?
A11: The Form W-7 and instructions were revised on September 7, 2016, and can be found at www.irs.gov/W7.
Q12: I have a Social Security Number (SSN) and no longer need my ITIN that will be expiring. Do I need to renew my ITIN?
A12: No, you should not renew your ITIN if you have or are eligible for an SSN. Please notify us that you have obtained a SSN and no longer need the ITIN by visiting a local IRS office or writing a letter explaining that you have now been assigned a 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.
Q13: If I do not want to mail my original documents to the IRS when renewing my ITIN, do I have other options?
A13: Yes, In lieu of sending original documentation, you may be eligible to use an IRS authorized Certified Acceptance Agent (CAA) 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 those documents directly to the IRS.
Q14: What kind of passport is acceptable for dependents as a stand-alone identification document?
A14: Effective October 1, 2016, only a passport with an entry date into the US will be acceptable as a stand-alone identification document for dependents from countries other than Canada or Mexico or dependents of military members overseas. Affected applicants will now be required to submit either U.S. medical records for dependents under age 6 or U.S. school records for dependents under age 18, along with the passport. Dependents age 18 and over can submit a U.S. school records or a rental or bank statement or a utility bill listing the applicant’s name and U.S. address, along with their passport.
Q15: What happens if I file a tax return prior to receiving notification that my expired ITIN has been renewed?
A15: Until the ITIN is renewed, a return with an expired ITIN will be processed and treated as timely filed, but it will be processed without any exemptions and/or credits claimed and no refund will be paid at this time. The taxpayer will receive a notice from the IRS explaining the delay in any refund and that the ITIN must be renewed. Once the ITIN is renewed, any exemptions and credits will be processed and any allowed refund will be paid. If the ITIN is not renewed, the taxpayer may be subject to interest and penalties for any tax owed as a result of disallowed exemptions and credits.
Q16: How long will it take for an expired ITIN to be reactivated?
A16: For renewal applications received prior to January 1, 2017, the IRS conducted a preliminary review of the application and returned identification documents within 60 days. We began processing renewal applications in order of receipt on January 1, 2017. Taxpayers should allow 7 weeks from January 1, 2017 or the mailing date of the Form W-7, whichever is later, 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).
Q17: What if an ITIN holder submits a renewal and then files a tax return before receiving confirmation that their ITIN has been renewed?
A17: If a taxpayer files a return with an expired ITIN, the return will be processed but the applicable exemptions and credits will be removed and no refund will be paid at that time. IRS will issue a CP notice with the appropriate adjustments that may result in a balance due and penalties. The notice will also inform the taxpayer that the ITIN has expired and they will have to renew. This process will delay the return and any refund associated with the expired ITIN(s).
Q18: How will the taxpayer know that their ITIN is renewed? Will they receive a letter? If so, what is the notice number?
A18: CP565 will be issued to the applicant, Confirmation of your Individual Taxpayer Identification Number, when an ITIN is renewed.
Q19: If someone files a return in tax season without renewing, what kind of correspondence will they receive?
A19: A return filed with an expired ITIN will be processed, but any exemptions and/or credits claimed 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 you and/or spouse ITIN expired. 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.
Q20: If a non-filer (ITIN owner without middle digits 78/79 in their ITIN who hasn’t filed tax year 13, 14, or 15 returns) submits at least one of those returns between October 1 and December 31, 2016 will they still be asked to renew their ITIN?
A20: If a non-filer submits a tax year 2013, 2014, or 2015 return, and the return completes processing before the end of December 2016 the non-filer will not need to renew the ITIN to file a return in 2017.
Q21: Is an ITIN considered to be issued when the ITIN application and accompanying return are received?
A21: 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.
Q22: What if an ITIN application is received (without a return) prior to the tax return due date, but the return itself is received after the tax return due date? What would the issuance date be?
A22: The date the tax return is filed does not impact the “issuance date” of the ITIN. The “issuance date” of the ITIN will depend on whether it is a new ITIN or whether the taxpayer already had an ITIN that has expired and they were renewing their ITIN. See Q&A 21.
Q23: Does a taxpayer have to formally file an extension request in order to extend the tax return due date beyond April 15?