“ITIN” stands for “Individual Tax Identification Number,” and is a United States tax processing number issued by the IRS. The IRS issues ITINs to help individuals comply with the U.S. tax laws, and to provide a means to efficiently process and account for tax returns and payments for those not eligible for Social Security Numbers (SSNs). ITINs are for Federal Tax reporting ONLY.
Under the Protecting Americans from Tax Hikes (PATH) Act, ITINs that have not been used on a federal tax return at least once in the last three consecutive years and those issued before 2013 will expire. This year ITINs with middle digits 88 will expire Dec. 31, 2020. Additionally, 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.
The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain a Social Security number (SSN) from the Social Security Administration (SSA). ITINs are issued regardless of immigration status because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code. Individuals must have a filing requirement and file a valid federal income tax return to receive an ITIN, unless they meet an exception.
Use the latest revision of Form W-7 to apply and attach a valid federal income tax return, unless you qualify for an exception. Include your original proof of identity or certified copies by the issuing agency and foreign status documents. There are 13 acceptable documents approved by the IRS to use as proof of identity, see the list here.
You should apply for an ITIN as soon as you’re ready to file your federal income tax return, since you need to attach the tax return to your application. You can apply for an ITIN any time during the year. If the tax return you attach to Form W-7 is filed after the tax return's due date, you may owe interest and/or penalties. You should file your current year tax return by the prescribed due date to avoid this.