Do Taxpayer Identification Numbers (TINs) Expire?

A Taxpayer Identification Number (TIN) serves as a unique identifier for individuals and entities within the U.S. tax system. This nine-digit number is fundamental for various financial and tax-related activities, ensuring accurate tracking and reporting to the Internal Revenue Service (IRS). A TIN is a prerequisite for compliance with federal tax laws, used for filing tax returns, engaging in financial transactions, or establishing business operations.

Understanding Taxpayer Identification Numbers

A Taxpayer Identification Number is a distinct numerical identifier issued by the Social Security Administration (SSA) or the Internal Revenue Service (IRS) for tax administration. The most common type for individuals is the Social Security Number (SSN), a nine-digit number issued to U.S. citizens, permanent residents, and certain temporary residents. SSNs are used for personal tax identification, employment, and to access Social Security benefits.

Individuals ineligible for an SSN, such as certain nonresident and resident aliens, their spouses, and dependents with a U.S. tax filing requirement, are issued an Individual Taxpayer Identification Number (ITIN) by the IRS. An ITIN is a nine-digit number that always begins with a 9. For businesses, trusts, and estates that require a federal tax identification number, the IRS issues an Employer Identification Number (EIN), a nine-digit number essential for hiring employees, opening business bank accounts, and filing business tax returns.

More specialized TINs include the Adoption Taxpayer Identification Number (ATIN), a temporary nine-digit number issued by the IRS for children undergoing legal adoption who cannot obtain an SSN in time for tax filing. This allows adoptive parents to claim the child as a dependent and access applicable tax benefits. Paid tax preparers who prepare federal tax returns for compensation must also obtain a Preparer Tax Identification Number (PTIN), which must be included on all returns they prepare.

Do TINs Expire

Most Taxpayer Identification Numbers, once issued, do not have an expiration date and are considered permanent identifiers. A Social Security Number (SSN), for instance, remains with an individual for their entire life, regardless of changes in citizenship, location, or work status. The SSN itself does not expire; its associated card also lacks an expiration date, though a replacement may be necessary if it is lost, stolen, or if personal information changes.

Similarly, an Employer Identification Number (EIN) issued to a business entity does not expire. Once the IRS assigns an EIN, it remains permanently associated with that entity for its lifetime, providing stability for tax and financial dealings. Even if a business becomes inactive or closes, the EIN remains on IRS records and is not reused for another entity.

Individual Taxpayer Identification Numbers (ITINs) have specific validity rules. An ITIN will expire if it has not been used on a U.S. federal tax return for three consecutive tax years. ITINs issued before 2013 have also expired on a rolling basis, depending on their issuance year, regardless of recent use. The IRS notifies ITIN holders of impending expiration.

Circumstances Affecting TIN Use

While most Taxpayer Identification Numbers do not expire, certain situations can render them unusable or appear invalid, despite the number itself remaining permanent. One such circumstance is identity theft, where a TIN, particularly an SSN, is compromised and used fraudulently. This can lead to reporting discrepancies and complications for the legitimate holder, requiring immediate action to resolve the issue with relevant authorities.

Reporting errors, such as a mismatch between the name and TIN on file, can also cause a TIN to fail verification. This could be due to a simple typographical error, an incorrect number, or a business name not exactly matching the legal name registered with the IRS. Such inconsistencies can lead to processing delays or backup withholding, necessitating prompt correction of information.

For ITINs, non-compliance with filing requirements can lead to invalidation, which is distinct from expiration. If an ITIN is not used on a federal tax return for three consecutive years, it becomes invalid for tax filing purposes. Taxpayers attempting to file with an invalidated ITIN may experience processing delays and could be ineligible for certain tax credits until the ITIN is renewed.

Changes in an individual’s or entity’s status also affect TIN usability. Upon the death of an individual, their SSN does not expire but ceases to be actively used for new financial or tax purposes by that individual. For businesses, changes in structure or ownership, such as converting a sole proprietorship to a corporation or a significant transfer of ownership, often necessitate obtaining a new EIN. The existing EIN remains associated with the original entity in IRS records.

How to Obtain or Verify a TIN

Obtaining a Taxpayer Identification Number involves specific application processes depending on the type of TIN needed. For a Social Security Number (SSN), individuals can apply by completing Form SS-5, Application for a Social Security Card, and submitting it along with proof of identity, age, and U.S. citizenship or lawful alien status to the Social Security Administration (SSA). Many hospitals offer the option to apply for an SSN for a new baby at birth when completing birth certificate information.

To obtain an Individual Taxpayer Identification Number (ITIN), applicants must complete IRS Form W-7, Application for IRS Individual Taxpayer Identification Number, and submit it with their federal income tax return. This application requires documentation substantiating foreign/alien status and true identity. Applications can be mailed to the IRS, submitted through an IRS-authorized Certifying Acceptance Agent, or by appointment at certain IRS Taxpayer Assistance Centers.

Businesses needing an Employer Identification Number (EIN) can apply online through the IRS website, which is typically the fastest method, often providing the EIN immediately upon submission. Alternatively, applicants can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. The application requires details about the business entity type, its location, and the reason for applying.

Verifying an existing TIN or addressing issues often involves contacting the issuing agency. For SSN-related concerns, individuals can reach out to the Social Security Administration. If an ITIN has expired due to non-use or other reasons, it must be renewed by submitting Form W-7, indicating it is a renewal application. For any TIN discrepancies, such as a name-TIN mismatch, checking previous tax filings or contacting the IRS Business and Specialty Tax Line can help resolve the issue.