How to Renew Your ITIN Number: Step-by-Step Process
Learn the streamlined process for renewing your ITIN number, including requirements, documentation, and submission options.
An Individual Taxpayer Identification Number (ITIN) is essential for individuals who file taxes in the United States but are not eligible for a Social Security Number. An expired ITIN can cause delays or complications with tax returns and refunds, making it important to keep it up to date.
Renewing your ITIN requires understanding the requirements and gathering the necessary documentation before submission.
Renewal Requirements
Determine if your ITIN needs renewal. The IRS states that ITINs not used on a federal tax return in the last three consecutive years will expire. Additionally, ITINs with middle digits 70 through 88, and those with middle digits 90 through 99 assigned before 2013, are subject to expiration. Taxpayers with these ITINs should renew to ensure they can file taxes without issues.
The IRS begins accepting ITIN renewal applications in the fall. Submitting early can prevent processing delays that might interfere with timely tax filing. The IRS does not charge a fee for renewing an ITIN, but late renewals could result in penalties or interest on unpaid taxes due to delayed processing.
Required Documentation
The IRS requires original documents or certified copies from the issuing agency to verify identity and foreign status. A valid passport satisfies both requirements. If unavailable, a combination of documents, such as a national ID card, U.S. driver’s license, or birth certificate, may be used.
Documents must be current, as expired ones will not be accepted. For dependents, additional documentation is needed, such as recent school records for those under 18 or medical records for those under 6. These must include the dependent’s name, address, and date of birth.
Applicants from countries with U.S. tax treaties may need to provide extra documentation to claim treaty benefits. This involves submitting Form W-7 with tax return documentation to demonstrate the necessity of the ITIN under treaty provisions.
Submitting Your Renewal
After gathering the necessary documents, submit your ITIN renewal application using one of the following methods.
By Mail
Complete Form W-7 and attach the required documentation. Mail the application to the IRS address listed in the Form W-7 instructions. Using a trackable mailing service can confirm receipt. Processing typically takes about seven weeks but may take longer during peak tax season. Ensure all forms are accurate to avoid rejection or delays.
In Person
Renewing your ITIN in person at an IRS Taxpayer Assistance Center (TAC) can expedite the process. Appointments are required, and you must bring all original documents or certified copies. This method reduces the risk of document loss and allows immediate resolution of application issues.
Via an IRS Acceptance Agent
An IRS Acceptance Agent can assist with verifying documents and submitting applications. This service is useful for those unable to obtain certified copies of documents. Some agents may charge a fee, but their expertise can help with complex cases.
Checking Application Status
After submitting your ITIN renewal application, track its progress by contacting the IRS toll-free helpline. Provide details like your submission date and any reference numbers. Wait times may vary, particularly during tax season.
The IRS website provides updates on processing times and delays. Staying informed through the website can help you understand potential issues affecting your renewal.
Handling Family Member Renewals
Renewing ITINs for family members requires additional steps for dependents and spouses. Submit all applications together to streamline the process and potentially reduce processing time.
Dependents must provide specific documentation, such as school or medical records, to verify identity and residency. Ensure these are current and include the required details. Spouses may need to submit documents like a marriage certificate to confirm their relationship to the primary taxpayer.
Valid ITINs for dependents are necessary to claim certain tax credits, such as the Child Tax Credit. The renewal process is also a chance to review changes in family circumstances, like marital status or the birth of a child, which may affect tax filing.