ITIN - Renewal Requirement

IRS Notice CP-48 is sent to notify a taxpayer that it is time to renew your Individual Taxpayer Identification Number (ITIN).

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. Additionally, ITINs issued before 2014 with middle digits of 73, 74, 75, 76, 77, 81, or 82 (Example: (9XX-73-XXXX) will expire January 1, 2020. ITINs with middle digits 70, 71, 72, 78, 79 or 80 expired in 2017 and 2018. 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. Also, there are new documentation requirements when applying for or renewing an ITIN for certain dependents. See the Instructions for Form W-7 for further requirements.

How to Renew an ITIN

To enter information for Form W-7A Application for Taxpayer Identification Number for Pending U.S. Adoptions in the TaxAct program:

  1. From within your TaxAct return (Online or Desktop), click Federal. On smaller devices, click in the upper left-hand corner, then click Federal.
  2. Click Basic Information in the Federal Quick Q&A Topics menu to expand, then click Form W-7 - ITIN Application.
  3. Click + Add Form W-7 to create a new copy of the form or click Edit to review a form already created.
  4. Scroll down to answer all applicable questions, then click Save & Close.

If you are completing the form and not filing the return, you will need to print the form and mail it to:

Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

If you don't want to mail your documents to the IRS, you may be eligible to use an IRS-authorized Certified Acceptance Agent (CAA) via the IRS Acceptance Agent Program or make an appointment as a designated IRS Taxpayer Assistance Center (TAC) location (which you can find using the IRS Taxpayer Assistance Center (TAC) Locations Where In-Person Document Review is Provided webpage.

A return filed with an expired ITIN will be processed, but any credits claimed applicable to the expired ITIN will not be allowed. The taxpayer will receive a notice from the IRS explaining the change(s) made to their tax return and that the ITIN must be renewed. Once the ITIN is renewed, any credits previously not allowed will be reconsidered at that time. Until the ITIN is renewed, the taxpayer will be subject to interest and penalties for any tax owed as a result of disallowed credits.

Once an ITIN is assigned, it belongs to that taxpayer, unless the ITIN has been revoked. When an individual renews their ITIN, the previously assigned number is renewed.

Related Links

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.