Your ITIN may expire before you 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.
If you need to file a tax return in 2018, IRS recommends you submit a Form W-7, Application for IRS Individual Taxpayer Identification Number, or Form W-7(SP), Solicitud de Número del Identificación Personal del Contribuyente del Servicio de Impuestos Internos, now to renew your ITIN. As a reminder, ITINs with middle digits 78 and 79 that expired in 2016 can also be renewed.
Along with your Form W-7, you will need to:
- attach your original identification documents or certified copies by the issuing agency and any other required attachments.
- select the reason for needing the ITIN as outlined in the Form W-7 and W-7(SP) instructions.
Note: A tax return is not required with an early renewal application.