CAA CAA ITIN Renewal and Expiration Policies

Question 1

An ITIN that has not been used on a federal tax return for how many consecutive tax years will automatically expire?

Accepted Answer

3 consecutive years

Answer

2 consecutive years

Answer

5 consecutive years

Answer

1 year

Question 2

Which IRS form is used to renew an expired Individual Taxpayer Identification Number?

Accepted Answer

Form W-7

Answer

Form W-9

Answer

Form 1040-NR

Answer

Form SS-4

Question 3

Which middle digits on ITINs were the FIRST group scheduled to expire under the IRS rolling expiration program established by the PATH Act?

Accepted Answer

78 and 79

Answer

70 and 71

Answer

90 and 91

Answer

88 and 89

Question 4

When is the earliest a taxpayer can submit an ITIN renewal application for ITINs expiring at year-end?

Accepted Answer

October 1 of the expiration year

Answer

Only after the ITIN expires

Answer

January 1 of the expiration year

Answer

90 days after notification

Question 5

What happens to refundable credits such as the Additional Child Tax Credit when a return is filed with an expired ITIN?

Accepted Answer

The credits are disallowed until the ITIN is renewed

Answer

The credits are automatically approved

Answer

The entire return is rejected

Answer

The credits are reduced by 50%

Question 6

Can multiple family members renew expiring ITINs simultaneously on a single submission?

Accepted Answer

Yes, using the IRS family renewal option on Form W-7

Answer

No, each family member must renew separately

Answer

Only spouses can renew together

Answer

Only if all ITINs expire in the same calendar year