IRS Now Accepting ITIN Renewal Applications

This is a reminder that the IRS has begun accepting renewal applications for individuals whose ITINs will expire at the end of 2016.

Under the Protecting Americans from Tax Hikes (PATH) Act of 2015, the following ITIN holders must renew their ITIN before they file their 2016 federal tax return during the upcoming 2017 filing season:

• Have not used their ITIN on a tax return for the last three consecutive years; or
• Have an ITIN with the middle digits of 78 or 79.

The IRS recently sent letters to taxpayers with the affected middle digits informing them that they need to renew their ITINs.

To renew an ITIN, a taxpayer must complete Form W-7 and submit all required documentation to the IRS either by mail, through a Certified Acceptance Agent, or in person by making an appointment at an IRS Taxpayer Assistance Center. For renewals, a completed federal income tax return does not need to be attached to the Form W-7.

For more details on which taxpayers need to renew their ITIN as well as the process for renewing ITINs see the following on the IRS website:

• IRS news release of October 6 – IRS Now Accepting ITIN Renewal Applications
• IRS Form W-7 instructions

Who Has to Renew Their ITIN and How They Can Renew It

The IRS recently announced how taxpayers with expired Individual Taxpayer Identification Numbers (ITINs) can renew them.

Here are two ways that an ITIN can expire, as explained in the Protecting Americans from Tax Hikes (PATH) Act of 2015, which made changes to the expiration rules for ITINs:

• ITINs issued before 2013 will expire as follows over the next 4 years:
• Issued before 2008 – January 1, 2017 (ITINs with middle digits of 78 and 79) -  Beginning in August 2016, the IRS will mail these individuals letters informing them that they need to renew their ITIN and how to do it.
• Issued in 2008 – January 1, 2018
• Issued in 2009 or 2010 – January 1, 2019
• Issued in 2011 or 2012 – January 1, 2020
• ITINs issued after 2012 will expire if they are not used on a federal tax return for three consecutive years

Who is Affected for the Upcoming Filing Season

A taxpayer who obtained their ITIN before 2008 or has not used their ITIN for 2013, 2014 and 2015 will need to renew it before they file their 2016 federal tax return this coming filing season.

How to Renew an ITIN

Beginning on October 1, 2016, an individual who needs to renew their expired ITIN must complete a Form W-7 (Application for IRS Individual Taxpayer Identification Number) and submit it to the IRS in one of the following ways:

• Mail the completed Form W-7, along with the original identification documents or certified copies by the agency that issued them, to the IRS address listed on the form.
• Use one of the many IRS authorized Certified Acceptance Agents or Acceptance Agents around the country.
• In advance, call and make an appointment at an IRS Taxpayer Assistance Center in lieu of mailing original identification documents to the IRS.

For renewal purposes, the IRS will not require a tax return to be attached to their submitted Form W-7. Also, taxpayers must use the newest version of the Form W-7 available at the time of renewal. For those renewing in the fall of 2016, the newest version will be available sometime in September (version 9-2016).

See IRS News Release IR-2016-100 (IRS Works to Help Taxpayers Affected by ITIN Changes; Renewals Begin in October) for more information.

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 Update: Revised IRS Procedures for Issuing ITINs

The IRS has announced that they will no longer accept notarized copies of the 13 acceptable documents that show proof of identity and foreign status when applying for an Individual Taxpayer Identification Number (ITIN) for the remainder of 2012.

The IRS will now only issue an ITIN when the application includes the original of the following documents:

• Passport
• US driver's license
• US military identification card
• National identification card
• Click here to read more.

Each document must be current and contain an expiration date. They also must show your name, photograph, and support your claim of foreign status.

If a certified acceptance agent is used, either original documentation or copies of original documentation certified by the issuing agency must be attached to the ITIN application.

Click here to read the entire CrossLink Tax Update that includes further information on the revised IRS procedures for issuing ITINs.