The IRS is implementing significant changes made to the ITIN program under the PATH Act of 2015. The new law means that any ITIN not used on a federal tax return at least once in the last three years will no longer be valid as of January 1, 2017 for use on a tax return unless the taxpayer renews the ITIN. In addition, all ITINs issued prior to 2013 will begin to expire this year and taxpayers will need to renew them.
The first pre-2013 ITINs that will expire are those with middle digits of 78 and 79 (Example: 9XX-78-XXXX). The renewal period for these ITINs began October 1, 2016. The IRS began to mail letters to this group of taxpayers in August to inform them of the need to renew their ITINs in order to file a tax return, and explain the renewal steps. The IRS will announce the schedule for expiration and renewal of ITINs that do not have middle digits of 78 and 79 at a future date.
If taxpayers have an expired ITIN, not renewed before filing a tax return next year, they might face a refund delay and be ineligible for certain tax credits, such as the Child Tax Credit and the American Opportunity Tax Credit, until they renew the ITIN. More information is available on the ITIN page at IRS.gov.
Help spread the word about recent changes to the ITIN program
You’ll find useful content in several languages, including a fact sheet, a printable flyer and specialized products and links to other helpful resources. Also, Twitter images and messages in English and in Spanish are available to reach out to the community active in the social media platforms – check it out!
This material has been developed by the IRS to support your efforts in encouraging taxpayers to renew their ITIN now if they plan to file a tax return in 2017.
You’ll find useful content in several languages, including a fact sheet, a printable flyer and specialized products and links to other helpful resources. Also, Twitter images and messages in English and in Spanish are available to reach out to the community active in the social media platforms – check it out!
What Can We Help You Find?
- Visit the ITIN information page on IRS.gov and take a few minutes to understand the guidelines.
- See versions in English and Spanish of the letter sent to over 300,000 affected taxpayers.
- Find an overview of ITIN outreach products in several languages to help you in your efforts.
- Review a detailed breakdown of key communication messages and plain language explanation in our ITIN Fact Sheet.
- Grab a brief, ready to print flyer to share with any stakeholder.
- Use our full-page flyer with more details and links to additional information.
- Get the current Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions in English and in Spanish.
ITIN Information in Several Languages
ITIN program products and information is available in:
Getting Involved
IRS Acceptance Agent Program — To increase the availability of ITIN services nationwide, the IRS is now recruiting Certified Acceptance Agents year-round. Interested individuals, including community outreach partners and volunteers at tax preparation sites are encouraged to check out the program requirements.
ITIN Questions
Visit the Frequently Asked Question section of the ITIN page in IRS.gov to get answers on some common questions about the program changes.
