CAA CAA ITIN Renewal and Expiration Policies 1

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

Per IRS policy under the PATH Act, ITINs unused on a federal tax return for three consecutive tax years automatically expire.

Question 2

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

Accepted Answer

Form W-7

Answer

Form W-7, Application for IRS Individual Taxpayer Identification Number, is used for both new ITIN applications and renewals of expired ITINs.

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

ITINs with middle digits 78 and 79 were the first batch to expire under the PATH Act, with expiration effective December 31, 2016.

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

The IRS recommends submitting renewal applications beginning October 1 for ITINs expiring at the end of that same calendar year.

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 IRS disallows refundable credits like the ACTC and AOTC on returns filed with an expired ITIN until the taxpayer completes renewal.

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