How to Check if My ITIN Is Expired
Uncertain about your ITIN's validity? Get clear guidance on understanding ITIN expiration rules and simple steps to confirm its current status.
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS). It serves individuals who are required to have a U.S. taxpayer identification number for federal tax purposes but who do not have, and are not eligible to obtain, a Social Security Number (SSN). An ITIN allows these individuals to comply with U.S. tax laws, file returns, and claim applicable tax benefits. The status of an ITIN can change, including expiration, which makes understanding its current validity important for anyone with a U.S. tax filing obligation.
Understanding ITIN Expiration Rules
ITINs can expire under specific circumstances, affecting an individual’s ability to file tax returns and claim credits. One reason for expiration is non-use; an ITIN will expire on December 31 of the third consecutive tax year if it has not been used on a U.S. federal tax return. For instance, if an ITIN was used for the 2021 tax year but not for 2022, 2023, or 2024, it would expire on December 31, 2024.
Another set of expiration rules applies to ITINs issued before 2013, based on their middle digits. ITINs with middle digits ranging from 70 through 79, and 80 through 88, have expired on a rolling basis in previous years. ITINs with middle digits 90, 91, 92, 94, 95, 96, 97, 98, or 99 assigned before 2013 will also expire unless they have already been renewed.
Methods to Verify Your ITIN Status
Individuals can determine the status of their ITIN through various channels. The IRS typically sends a notice, known as Letter CP48, to ITIN holders whose numbers are set to expire. This letter informs the recipient that their ITIN, or an ITIN for someone listed on their tax return, will expire on January 1 of the upcoming year, outlining the necessary actions for renewal.
A method to verify an ITIN’s status is by contacting the IRS ITIN Unit. Individuals can call the dedicated ITIN customer service line at 1-800-908-9982. When calling, taxpayers should be prepared to provide personal identifying information, such as their full name, date of birth, current address, and the ITIN itself, to allow the representative to access their account details. Tax professionals, such as Certified Acceptance Agents or Enrolled Agents, can also assist in verifying an ITIN’s status.
Addressing an Expired ITIN
An expired ITIN carries specific implications for tax filing and the receipt of tax benefits. While the IRS will process a tax return submitted with an expired ITIN, there may be significant delays in processing and any associated refunds. Certain tax credits and exemptions linked to the expired ITIN may be disallowed until the number is renewed. This can include credits like the Child Tax Credit or the American Opportunity Tax Credit.
If tax credits are disallowed due to an expired ITIN, it could potentially increase the tax liability and lead to penalties and interest on any unpaid balances. For these reasons, renewing an expired ITIN is necessary if the individual has a U.S. tax filing requirement or if they are claimed on a tax return. The immediate focus after discovering an expired ITIN should be on understanding its impact and the necessity of renewal to maintain tax compliance.