Your ITIN may expire before you file a tax return in 2018. All ITINs not used on a federal tax return at least once in the last three years will expire on December 31, 2017. Additionally, all ITINs issued before 2013 with middle digits of 70, 71, 72 or 80 (Example: (9XX-70-XXXX) will expire at the end of the year.
As a reminder, ITINs with middle digits 78 and 79 that expired in 2016 can also be renewed.
If you need to file a tax return in 2018, IRS recommends you to renew your ITIN as soon as possible.
- A tax return is not required with an early renewal application.
- If you have a Social Security Number, you don't need to apply for an ITIN.
If you need to file a tax return in 2018 and your ITIN has expired or will expire before you file in 2018, IRS recommends you submit your renewal application now to prevent potential delays in the processing of your return. If you use an expired ITIN on a U.S. tax return, it will be processed and treated as timely filed, but without any exemptions and/or credits claimed and no refund will be paid at that time. You will receive a notice explaining the delay in any refund and that the ITIN has expired.
You must renew your Individual Taxpayer Identification Number (ITIN) to file your U.S. tax return in 2018.
How long will it take for an expired ITIN to be renewed?
Taxpayers should allow 7 weeks from the mailing date of the Form W-7 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. A letter will be issued to the applicant, confirming when an ITIN is renewed.