ANNAPOLIS, Md. (August 9, 2017) —The Internal Revenue Service is mailing letters this month to more than 1 million taxpayers with expiring Individual Taxpayer Identification Numbers and urges recipients to renew them as quickly as possible to avoid tax refund and processing delays.
ITINs with middle digits 70, 71, 72 or 80 are set to expire at the end of 2017. The notice being mailed — CP-48 Notices, You must renew your Individual Taxpayer Identification Number (ITIN) to file your U.S. tax return — explains the steps taxpayers need to take to renew the ITIN if it will be included on a U.S. tax return filed in 2018.
The notices will be issued over a five-week period. Taxpayers who receive the notice but have acted to renew their ITIN do not need to take further steps unless another family member is affected.
Under the Protecting Americans from Tax Hikes (PATH) Act, ITINs that have not been used on a federal tax return at least once in the last three consecutive years will expire Dec. 31, 2017, and as mentioned above, ITINs with middle digits 70, 71, 72 or 80 will also expire at the end of the year.
Affected taxpayers who expect to file a tax return in 2018 must submit a renewal application.
As a reminder, ITINs with middle digits 78 and 79 that expired at the end of last year can be renewed at any time.
To renew an ITIN, a taxpayer must fill out a Form W-7 and submit all required documentation. For more information, visit www.irs.gov.