ITIN renewal questions?

The IRS issues ITINs (individual taxpayer ID numbers) to foreign nationals and others who have federal tax reporting or filing requirements and do not qualify for SSNs (social security numbers). A non-resident alien individual not eligible for a SSN who is required to file a U.S. tax return only to claim a refund of tax under the provisions of a U.S. tax treaty needs an ITIN.

The IRS explains that certain ITINs may expire before taxpayers file a tax return in 2018. All ITINs not used on a federal tax return at least once in the last three years will expire on December 31, 2017. Additionally, all ITINs issued before 2013 with middle digits of 70, 71, 72 or 80 (Example: (9XX-70-XXXX) will expire at the end of the year (2017).

The IRS will begin sending CP-48 Notices to affected taxpayers this summer (2017). The IRS is now accepting renewal applications for the ITINs set to expire at the end of 2017. The agency urges taxpayers affected by changes to the ITIN program to submit their renewal applications as soon as possible to avoid the rush.


How to renew an ITIN

To renew an ITIN, a taxpayer must complete a Form W-7 and submit all required documentation. Taxpayers submitting a Form W-7 to renew their ITIN are not required to attach a federal tax return. However, taxpayers must still note a reason for needing an ITIN on the Form W-7. See the Form W-7 instructions for detailed information. The IRS is requiring taxpayers to use the most recent version of Form W-7 (updated 9-2016).

If you are living in Hong Kong and Asia and have any further enquiries about obtaining an ITIN, or if you require assistance in filing Form 1040 or Form 1040NR tax returns, please contact us and we will let you know what solutions are available.