ITIN’s that have not been used on a federal tax return at least once in the last three years expired on December 2018. All ITIN’s issued before 2013 with middle digits 70-82 expired at the end of 2018. If the taxpayer knows that he/she will have to file a tax return in 2020, he/she has to submit his application to apply or renew the ITIN. A tax return is not required when applying early for an ITIN renewal. ITINS with middle digits 83,84,85,86 or 87 needs to be renewed even if it has been used in the last 3 years. If a tax return is filed with an expired ITIN, the tax return will be processed and viewed as filed timely but will be processed without taking any exemptions and/or credits claimed, and the refund will not be paid out. The taxpayer will receive a notice explaining that the ITIN has expired and, therefore, the refund is delayed.
How to Apply?
If you are renewing your ITIN or applying for the first time, your application package should include:
Completed Form W-7.
The original tax return for which the ITIN is required.
The required supporting documentation.
This application can be mailed, delivered using a private delivery service, or dropped off in person.
The application can be mailed to:
Internal Revenue Service ITIN Operation P O Box 149342 Austin, TX 78714-9342
When using private delivery service:
Internal Revenue Service ITIN Operation Mail Stop 6090-AUSC 3651 S. Interregional, Hwy 35 Austin, TX 78741-0000
The IRS has designated Taxpayer Assistance Centers (TACS) that can verify original documentation. The documents will be returned to the taxpayer immediately. These centers are by appointment only by calling 1-844-545-5640.
Once the taxpayer submits a complete application, he will receive an IRS letter within seven weeks with his assigned ITIN. If after seven weeks he does not receive his ITIN, he should contact the IRS at 1-800-829-1040 to inquire about the status of his application.