WHAT YOU NEED TO KNOW
If you have an Individual Taxpayer Identification Number (ITIN), there are some recent changes you need to know.
Under legislation passed by Congress in 2015, the IRS requires certain taxpayers to renew their ITINs before they submit their tax return and to claim certain tax credits, primarily the Child Tax Credit. Affected ITINs expired on January 1, 2017, and unless renewed, taxpayers using expired ITINs on their tax returns will face a delay in receiving eligible tax refunds
If an ITIN does not need to be renewed at this time, please note that it might be subject for renewal in the future. The IRS will release the schedule of remaining ITINs that need to be renewed at a later time.
Update: Despite changes to immigration enforcement policies, ITIN holders should continue to file their taxes and renew their ITINs if they have expired. The IRS’ strict confidentiality rules prevent it from sharing personal taxpayer information with U.S. Immigration & Customs Enforcement. These confidentiality rules can only be changed by action from Congress or the courts, and cannot be changed by administrative regulations or executive orders.
RESOURCES TO RENEW
- The National Immigration Law Center, National Council of La Raza, and Center on Budget and Policy Priorities hosted a webinar on ITIN renewals and ITIN tax-filing issues for immigrants. View the webinar and slides here.
- Use this page to find out if you are required to file a tax return.
- Find a local Certified Acceptance Agent (CAA), IRS Taxpayer Assistance Center (TAC), or VITA site to help ITIN holders navigate the renewal process.
Take note: VITA sites, CAAs, and TACs all help ITIN holders complete their tax forms, verify original identification documents, and send the completed forms to the IRS. The difference is that VITA sites and CAAs are businesses, organizations, or individuals authorized by the IRS to help taxpayers, while TACs are local IRS offices.
In addition, VITA sites offer free tax help to people making less than $54,000, persons with disabilities, and limited English speaking taxpayers. TACs also offer free services and they do not have restrictions on who can qualify for it. However, they do require advance appointments. Some CAAs may charge a fee for their services.
- IRS ITIN renewal fact sheets (English and Spanish)