Now's the time to act if you have an Individual Taxpayer Identification Number (ITIN) that expires in 2020—you need to renew your ITIN as soon as possible! (An ITIN is a tax ID number used by taxpayers who can't get a Social Security number.) More than 1 million taxpayers have ITINs expiring this year, so the IRS expects processing delays for people who wait. But you can get your ITIN renewed more quickly and avoid refund delays in 2021 by submitting your renewal application before the end of the year.SEE MORE 11 Year-End Moves to Lower Your 2020 Tax Bill
Any ITIN with middle digits 88 (e.g., 9NN-88-NNNN) expires in 2020, as does any ITIN not used on a tax return in the past three years. In addition, ITINs with middle digits 90, 91, 92, 94, 95, 96, 97, 98 or 99 that were assigned before 2013 and have not already been renewed will also expire at the end of the year. You can also renew ITINs with middle digits 70 through 87 that expired in 2016 to 2019 if you expect to have a filing requirement in 2021.How to Renew Your ITIN
To renew an ITIN, simply submit Form W-7 to the IRS. Don't forget to include all required ID and residency documents, though. Send either original documents or copies of documents certified by the issuing agency. If you're submitting a Form W-7 to renew your ITIN, you're not required to attach a federal tax return. Also note that the IRS no longer accepts passports that don't have a date of entry into the U.S. as a stand-alone identification document for dependents from a country other than Canada or Mexico or dependents of military members overseas.
Spouses and dependents only need to renew their ITIN if filing an individual tax return, or if they qualify for an allowable tax benefit (e.g., a dependent parent who qualifies the primary taxpayer to claim the head-of-household filing status). If that's the case, a federal return must be attached to the Form W-7 renewal application.SEE MORE What Are the Income Tax Brackets for 2020?
Also indicate the reason for applying. There are eight different options, including an "Other" option. If Reason B is marked (non-resident alien filing a U.S. federal tax return), you must also include a complete foreign address.
If you submit a Form W-7 before the end of the year, allow seven weeks for the