An ITIN — Individual Taxpayer Identification Number — is used by non-residents of the U.S. who are not entitled to work in the U.S. (and therefore cannot obtain a social security number) to satisfy their U.S. tax filing and payment obligations. All ITINs not used on a federal tax return at least once in the last three years will no longer be valid for use on a tax return as of January 1, 2017.
Additionally, all ITINs issued before 2013 will begin expiring this year, starting with those with middle digits of 78 and 79 (Example: (9XX-78-XXXX). All expired ITINs must be renewed before being used on a U.S. tax return. No action is needed by ITIN holders who don’t need to file a tax return next year. Find more information in the ITIN Expiration Frequently Asked Questions at www.irs.gov/individuals/itin-expiration-faqs.
If you have any questions, contact your Dean Dorton advisor or Lola Causholli at lcausholli@deandorton.com.