Is your ITIN Middle Digits is 90,91,92,94,95,96,98 or 99 and issued before 2013?

All FAQ to ITIN Renewal

1) Which ITINs are subject to expire at the end of 2020?

ITINs that have not been used on a tax return for tax years 2017, 2018 or 2019 will expire December 31, 2020. Additionally, ITINs with middle digits 88 (For example: 9NN-88-NNNN) will expire December 31, 2020. Those with middle digits 90, 91, 92, 94, 95, 96, 97, 98 or 99, that were assigned before 2013 and have not already been renewed, will also expire at the end of this year.

2) Where can I find my ITIN assignment date?

The ITIN assignment date can be found on the CP565 ITIN Assignment notice or check for the above listed middle digit number. 

3) What should I do if I’m notified that my ITIN will expire?

If you receive notice that you, your spouse, or your dependent’s ITIN is scheduled to expire and you will be filing a tax return or claim for refund in 2021, you should begin the renewal process as soon as possible. If you receive the CP-48 Notice after you have submitted your Form W-7 to renew your ITIN, you may disregard the notice. No additional action is required.  You should not renew an ITIN if the ITIN holder now has or is qualified to get a social security number (SSN).

4) When can I renew my ITIN?

Taxpayers whose ITINs are scheduled to expire may renew their ITIN immediately. You don’t have to wait for the IRS to send a notice of expiration, if your middle digits have been identified for expiration by the IRS. You 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) Expected pandemic processing delays in 2020 and 2021 submission.

5) How do I renew an expiring ITIN?

To renew an expiring ITIN, you must submit a completed Form W-7, Application for IRS Individual Taxpayer Identification Number, along with your valid supporting original or certified copies from IRS Approved Acceptance Agent (CAA), identification documents and any other required attachments. Applicants must also select the appropriate reason for needing the ITIN, as outlined in the Form W-7/W-7(SP) instructions. No tax return is required for a renewal application. Spouses and dependents cannot renew in advance. They may renew their ITIN only when filing an individual tax return, or someone else files an individual income tax return claiming them for an allowable tax benefit (such as a dependent parent who qualifies the primary taxpayer to claim head of household filing status).

6) Where do I send my completed Form W7  ITIN Renewal ITIN application and processing time?

You must ensure the ITIN is sent to the correct mailing address. If you are filing 1040NR or 1040 for Foreign Spouse or Dependents you can file a tax return and ITIN Renewal application to this listed address.

7) Can I submit copies of my identification documents with my Form W-7?

No, only original identification documents or certified copies of the documents from the issuing agency or IRS Certified Acceptance Agents[CAA] Certified copies would be accepted. 

8) If I have an ITIN with middle digits of 88, 90, 91, 92, 94, 95, 96, 97, 98, or 99, can I renew my family member’s ITIN, even if it is not expiring?

Yes, the IRS will accept a Form W-7 renewal application for each member of a family if at least one of the family members listed on a tax return has middle digits of 88, 90, 91, 92, 94, 95, 96, 97, 98 or 99. All family members who were issued an ITIN may submit a Form W-7 at the same time.

9) If I do not want to mail my original documents to the IRS when renewing my ITIN, do I have other options?

Yes, In lieu of sending original documentation, you may be eligible to use an IRS authorized Certifying Acceptance Agent (CAA) or if living in United States make an appointment at a Tax Assistance Centres(CAA).  Alternatively, IRS approved CAAs can authenticate all the identification documents for the primary and secondary applicant.  For dependents, they can authenticate the passport and civil birth certificate; however, they must send the original or certified copies of all other documents directly to the IRS.

10) What kind of passport is acceptable for dependents (children)as a stand-alone identification document?

Only a passport with an entry date into the U.S. is acceptable as a stand-alone identification document for dependents of military members overseas. Dependent applicants whose passport does not have an entry date into the U.S. will now be required to submit either U.S. medical records for dependents under age 6 or U.S. school records for dependents under age 18, along with the passport. Dependents age 18 and over can submit a U.S. school records or a rental or bank statement or a utility bill listing the applicant’s name and U.S. address, along with their passport. The Foreign spouse of a US Citizen does not require any proof of residence or US VISA Status etc.

11) If a non-filer (ITIN owner without middle digits 88, 90, 91, 92, 94, 95, 96, 97, 98 or 99  in their ITIN who hasn’t filed tax year  2017, 2018 or 2019 returns) submits at least one of those returns before December 31, 2020 will they still be asked to renew their ITIN?

If a non-filer submits a tax year 2017, 2018 or 2019 return, and the return completes processing before December 2020, the non-filer will not need to renew the ITIN to file a return in 2021.

12) Does a taxpayer have to formally file an extension request in order to extend the tax return due date beyond April 15?

Yes. You need to file an extension using Form 4868.

13) What will be the status of the return on “Where’s my refund?”, if the return is filed with an expired ITIN?

When a return is filed with an expired ITIN, credits are denied, and the math error is generated. “Where’s my refund?” will display a general message that addresses the impact of the math error on the return filed (i.e., whether there has been a refund decrease or there is now a balance due).

14) How long will the return be delayed in processing, if it’s filed with an expired ITIN? 

It is not possible to provide an exact timeframe for how long the return will be delayed since that would be dependent upon whether it was the ITIN of the primary, secondary, or dependent(s) on the return and which credits are being claimed.  A return filed with an expired ITIN will be processed, however, certain tax credits and/or any claimed exemptions applicable to the expired ITIN will not be allowed.  The taxpayer will receive a notice from the IRS explaining the change(s) made to their tax return and that the ITIN must be renewed.  Once the ITIN is renewed, any exemptions and/or credits previously disallowed will be reconsidered at that time.  Until the ITIN is renewed, the taxpayer will be subject to interest and penalties for any tax owed as a result of disallowed exemptions and credits.

15) When an individual renews their ITIN will they retain the same ITIN or receive a new one?

Once an ITIN is assigned, it belongs to that taxpayer, unless the ITIN has been revoked. When an individual renews their ITIN, the previously assigned number is renewed.

16) What type of documents are CAAs authorized to authenticate for dependents? 

A29: CAAs are authorized to authenticate the passport and birth certificate for dependents.

Our team specialises in international expatriate U.S. personal tax return service. If you need assistance with ITIN Renewal/US 1040 filing for refund claim/FATCA Compliance work/FBAR FINCEN114 Filing, ITIN/ Form W7 Application/EIN/Form W8BENE or Certified Acceptance Agents [CAA] services/1040NR U.S. tax filing for refund claim of excess 1042S / 8288A/ 8805/ W2/ 1099. We are happy to assist our clients in a timely, efficient, and cost-effective way

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