ITIN (Individual Taxpayer Identification Number)

The IRS issues an Individual Taxpayer Identification Number (ITIN) to individuals who are not eligible to obtain a Social Security Number (SSN) but are required to file tax returns or pay taxes in the United States. It’s important to note that an ITIN is only used for tax purposes and does not provide work authorization or eligibility for Social Security benefits. If you are not sure whether you need an ITIN, you can refer to the IRS website or consult a tax professional for guidance.

You may need an ITIN if:

1. You are a non-resident alien who is required to file a U.S. tax return.
2. You are a resident alien who is required to file a U.S. tax return but is not eligible for an SSN.
3. You are a dependent or spouse of a U.S. citizen or resident alien who is not eligible for an SSN.
4. You are a dependent or spouse of a non-resident alien visa holder who is not eligible for an SSN.
5. You are a non-resident alien who is eligible to claim a tax treaty benefit.
6. You are a U.S. resident alien who is the executor or administrator of an estate and needs to file a tax return for the estate.

You may need to renew your Individual Taxpayer Identification Number (ITIN) if it is expiring or has expired. It’s important to note that if your ITIN is deactivated or expires, you will not be able to use it on future tax returns until you renew it or obtain a new one. If you are unsure about the status of your ITIN, you can check with the IRS or consult a tax professional for guidance. The IRS will also deactivate ITINs that have not been used on a tax return for three consecutive years.

Here are some situations that may require you to renew your ITIN:

1. Your ITIN is scheduled to expire, and you will have a filing requirement in the upcoming tax year. ITINs with middle digits of 88, 89, 90, 91, 92, or 94 will expire at the end of 2023.
2. Your ITIN has already expired, and you will have a filing requirement in the current tax year.
3. The IRS has deactivated your ITIN because you did not use it on a tax return for three consecutive years, but you need to file a tax return or other tax-related document in the current tax year.

To renew an ITIN, you must complete and submit Form W-7, Application for IRS Individual Taxpayer Identification Number, along with any required documentation to the IRS. It’s important to note that you cannot renew an ITIN that has already been deactivated by the IRS. In this case, you will need to apply for a new ITIN using Form W-7. Though, if your ITIN is set to expire, you may renew it before it becomes invalid.

If you change your name, you are required to apply for a new ITIN if you have one. This applies even if your ITIN has not expired or if you have used it on a tax return in the past. To change your name on your ITIN, you must submit a completed Form W-7, Application for IRS Individual Taxpayer Identification Number, along with the appropriate documentation to support the name change. Acceptable documentation includes a marriage certificate, divorce decree, court order, or other legal documentation that shows the name change.

It’s important to note that you should not apply for a new ITIN if you only need to update your mailing address or other personal information. Instead, you can simply notify the IRS of your new information by sending a written statement to the address shown on your last tax return or by calling the IRS toll-free number for assistance.