Changes to IRS Individual Taxpayer Identification Number (ITIN) Expiration Rules

Individuals who obtained an ITIN before 2013 will be required to renew it over a staggered schedule between the end of 2016 and 2020 if they plan on continuing to use an ITIN to file a federal return.

The Protecting Americans from Tax Hikes (PATH) Act of 2015 did more than just extend the tax provisions that had expired at the end of 2014. The PATH Act also included, as part of its integrity provisions, changes to the circumstances in which an Individual Taxpayer Identification Number (ITIN) will expire.

Go to

http://www.crosslinktax.com/tax-updates/Changes-to-IRS-Individual-Taxpayer-Identification-Number-ITIN-Expiration-Rules.asp#.VumEz_krJQI to read the entire CrossLink Tax Update that includes further information about the changes to ITIN expiration rules.

IRS Temporarily Suspends their Identity Protection PIN Tool

As part of its ongoing security review, the IRS has temporarily suspended the Get an Identity Protection PIN tool on IRS.gov. The IRS has stated that it is conducting a further review of this application that allows taxpayers to retrieve their original IP PIN that was issued to them for calendar year 2016 online. The IRS is also looking to further strengthen the security features of this tool.

Taxpayers who were issued an IP PIN should continue to file their federal tax returns (and enter their IP PINs) as they normally would. 

The IRS offers the following guidance following the removal of this online tool:

• Lost or misplaced IP PINs – Individuals will need to call the IRS to verify their identity and the IRS will mail them their IP PIN. If they have moved since January 1, 2016 they must file their return on paper.
• Florida, Georgia, and District of Columbia pilot participants – Will not be able to obtain an IP PIN and may file their federal return as normal.

See the March 7 IRS Statement on IP PIN on the IRS website for additional information.