Individual Taxpayer Identification Numbers (ITINs) will expire if not used on a federal income tax return for any year during a period of five consecutive years. Your ITIN will not be deactivated if it has been used on at least one tax return in the past five years. The IRS began deactivating ITINs in 2016.
No matter when ITIN has been issued, the new policy applies to any ITIN. The new policy replaces the existing one since Jan. 1, 2013. Under the old policy(November 2012), ITINs issued after Jan. 1, 2013 would expire after five years regardless of using it regularly by the taxpayers.
The purpose of the ITIN is different from the other forms of ID and is confined to tax filing and reporting. The taxpayers will be excluded from enjoying the benefits such as social security or earned income credits.
ITINs can be obtained by both residents and non-residents regardless of their immigration status especially if you are not eligible for an SSN.
If your ITIN has been deactivated, you can reapply along with the required documents using Form W-7 to file a U.S. return.
You can submit your documents( attach your federal income tax return, Proof of Identity & foreign status) in the following ways:
- File the tax return to the address given below when you file Form W-7 to get an ITIN. Send your W-7 by a mail to:
Internal Revenue Service(IRS)
Austin Service Center
P.O. Box 149342
Austin, TX 78714-9342
You may apply for an ITIN by presenting the application using the services of an IRS-authorized Certifying Acceptance Agent.