{"id":378,"date":"2021-10-18T05:52:00","date_gmt":"2021-10-18T05:52:00","guid":{"rendered":"http:\/\/www.irstaxapp.com\/?p=378"},"modified":"2021-10-18T14:06:28","modified_gmt":"2021-10-18T14:06:28","slug":"who-needs-to-renew-itin-immediately","status":"publish","type":"post","link":"https:\/\/www.irstaxapp.com\/who-needs-to-renew-itin-immediately\/","title":{"rendered":"ITIN. Number : What ,Why &#038; How of It ?"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><picture><source srcset=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2021\/10\/ITIN.-number-1024x576.webp 1024w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2021\/10\/ITIN.-number-300x169.webp 300w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2021\/10\/ITIN.-number-768x432.webp 768w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2021\/10\/ITIN.-number-495x279.webp 495w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2021\/10\/ITIN.-number-150x84.webp 150w,https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2021\/10\/ITIN.-number.webp 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" type=\"image\/webp\"><img src=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2021\/10\/ITIN.-number-1024x576.png\" height=\"576\" width=\"1024\" srcset=\"https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2021\/10\/ITIN.-number-1024x576.png 1024w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2021\/10\/ITIN.-number-300x169.png 300w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2021\/10\/ITIN.-number-768x432.png 768w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2021\/10\/ITIN.-number-495x279.png 495w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2021\/10\/ITIN.-number-150x84.png 150w, https:\/\/www.irstaxapp.com\/wp-content\/uploads\/2021\/10\/ITIN.-number.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" class=\"wp-image-5060 sp-no-webp\" alt=\"ITIN. number\" decoding=\"async\" loading=\"lazy\"  > <\/picture><\/figure>\n\n\n\n<p>ITIN. number or  Individual Tax Identification Number (ITIN)  is a unique number allotted by IRS to persons who apply for it.  <a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/6109\" target=\"_blank\" rel=\"noopener\">Section 6109 of 26 US Code <\/a>provides law for issue of Individual Taxpayer Identification Number (ITIN) to certain tax payers . Why people need to apply or who needs to apply for ITIN are explained below in this article. The purpose of allotting ITIN by the IRS to applicant is applicant is uniquely identify a tax payer. IRS identity a taxpayer either with a Social Security Number ( SSN) or an ITIN number.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_62 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-662961ced561f\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-662961ced561f\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.irstaxapp.com\/who-needs-to-renew-itin-immediately\/#6_Reasons_Why_You_Need_an_ITIN\" title=\"6 Reasons Why You Need an ITIN ?\">6 Reasons Why You Need an ITIN ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.irstaxapp.com\/who-needs-to-renew-itin-immediately\/#What_does_ITIN_not_serve\" title=\"What does ITIN not serve ?\">What does ITIN not serve ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.irstaxapp.com\/who-needs-to-renew-itin-immediately\/#How_to_obtain_ITIN\" title=\"How to obtain ITIN ?\">How to obtain ITIN ?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.irstaxapp.com\/who-needs-to-renew-itin-immediately\/#Alternatively_use_Certified_Acceptance_Agent_CAA_service_for_ITIN_number\" title=\"Alternatively use  Certified Acceptance Agent (CAA)  service for ITIN. number?\">Alternatively use  Certified Acceptance Agent (CAA)  service for ITIN. number?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.irstaxapp.com\/who-needs-to-renew-itin-immediately\/#Does_ITIN_expire\" title=\"Does ITIN expire? \">Does ITIN expire? <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.irstaxapp.com\/who-needs-to-renew-itin-immediately\/#Can_You_File_Tax_Return_Even_if_Not_Having_a_New_ITIN\" title=\"Can You File Tax Return Even if Not Having a New ITIN ?\">Can You File Tax Return Even if Not Having a New ITIN ?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"6_Reasons_Why_You_Need_an_ITIN\"><\/span>6 Reasons Why You Need an ITIN ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The <a href=\"https:\/\/www.irstaxapp.com\/who-must-file-tax-return-to-irs\/\">filing tax return in USA<\/a> or comply with various kinds of reporting requirements, you need to mention ITIN. number or SSN (social security number. So if you do not have an SSN and are not eligible to obtain one and you satisfy any of the four kinds of status , you must apply for ITIN <\/p>\n\n\n\n<ol><li>You are a nonresident alien and is required to file a tax return with IRS<\/li><li>You are a U.S. resident alien and you are required to file tax return in US based on physical presence test. <\/li><li>You are a dependent or spouse of a U.S. citizen or resident alien person<\/li><li>You are a dependent or spouse of a nonresident alien visa holder person.<\/li><li>Nonresident alien claiming a tax treaty benefit;\u00a0<em>and\/or<\/em><\/li><li>Nonresident alien student, professor or researcher filing a US tax return or claiming an exception<\/li><\/ol>\n\n\n\n<p class=\"has-background\" style=\"background-color:#f8ebc9\"><strong>You can also use IRS online interactive tool to determine if you really require an ITIN . Keep your VISA ready while answering the <a href=\"https:\/\/www.irs.gov\/help\/ita\/am-i-eligible-to-apply-for-an-individual-taxpayer-identification-number\" target=\"_blank\" rel=\"noopener\">IRS interactive tool for ITIN.<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_does_ITIN_not_serve\"><\/span>What does ITIN not serve ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"has-background\" style=\"background-color:#f6dbe1\">The ITINs do not serve any purpose other than federal tax reporting . It neither substitute or make you eligible for allotment of Social Security Number (SSN )  nor does it entitle you a right to work in USA nor entitles a dependent for Earned Income Tax Credit<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_to_obtain_ITIN\"><\/span>How to obtain ITIN ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The rule to obtain an ITIN, number is simple . Complete a <a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-form-w-7\" target=\"_blank\" rel=\"noopener\">Form W-7<\/a> , attach it on the front of your properly filled tax return (1040 ) along the the supporting documentation that proves your identity . Send the  whole set  to the IRS ITIN Operations Center by mail  as given below :<\/p>\n\n\n\n<p>Internal Revenue Service<br>Austin Service Center<br>ITIN Operation<br>P.O. Box 149342<br>Austin, TX 78714-9342<\/p>\n\n\n\n<p>It\u2019s important to note that the documentation filed with the Form W-7 must be original or certified.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Alternatively_use_Certified_Acceptance_Agent_CAA_service_for_ITIN_number\"><\/span>Alternatively use  Certified Acceptance Agent (CAA)  service for ITIN. number?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>An alternative is for you to seek help from an IRS-authorized Certified Acceptance Agent (CAA) . These authorized agents  will review your documentation and return it to you before submitting your completed Form W-7 to the ITIN Operations Center. You can find the nearest authorized agents from our specially created searchable database which is prepared from the name and address given on<a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/acceptance-agent-program\" target=\"_blank\" rel=\"noopener\"> IRS website<\/a>. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Does_ITIN_expire\"><\/span>Does ITIN expire? <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yes, the ITIN. number can expire . The law of expiry of ITIN is written in Section 203 of the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), enacted on December 18, 2015, modified section 6109 of the Internal Revenue Code . Section 6109 is law related to issue of Individual Taxpayer Identification Number (ITIN) . As per the PATH Act , the ITIN expires in following circumstances :<\/p>\n\n\n\n<ol><li>If the ITIN was issued before 2013 will begin expiring this year, starting with those with middle digits of 78 and 79 (Example: (9XX-78-XXXX).<\/li><li>If ITIN is 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 Jan. 1, 2017.<\/li><li>All expired ITIN. numbers must be renewed before being used on a U.S. tax return. No action is needed by ITIN holders who don\u2019t need to file a tax return next year. Also, there are new documentation requirements when applying for or renewing an ITIN for certain dependents. So , you must have understood clearly who\u00a0\u00a0needs to renew ITIN ?<\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Can_You_File_Tax_Return_Even_if_Not_Having_a_New_ITIN\"><\/span>Can You File Tax Return Even if Not Having a New ITIN ?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yes, there is no problem as far as filing tax return is concerned with the old ITIN . But since old ITIN expired , following consequances may follow as per <a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/n-16-48.pdf\" target=\"_blank\" rel=\"noopener\">IRS communication&nbsp;<\/a><\/p>\n\n\n\n<blockquote class=\"wp-block-quote\"><p style=\"text-align: justify;\"><em>Returns filed by these individuals will be accepted by the IRS; however,<strong> there may be a delay in processing these returns<\/strong>, and <strong>certain credits, such as the <a href=\"https:\/\/www.irstaxapp.com\/child-tax-credit-is-different-than-child-dependent-credit-1\/\">Child Tax Credit <\/a>and the <a href=\"https:\/\/www.irstaxapp.com\/aotc-american-opportunity-tax-credit-all-you-ever-wanted-to-know\/\">American Opportunity Tax Credit<\/a>, may not be allowed<\/strong> unless the ITIN is renewed. This could <strong>result in a reduced refund<\/strong> or <strong>additional penalties and interest.<\/strong> The IRS will notify these filers about the delay and any reduction in refunds and credits claimed and will inform them about the need to file Form W-7 to renew their ITIN.<\/em><\/p><\/blockquote>\n\n\n\n<p>To sum up the consequences , these are<\/p>\n\n\n\n<ol><li style=\"text-align: justify;\">Delay in processing your return<\/li><li style=\"text-align: justify;\">Certain credits may not be allowed<\/li><li style=\"text-align: justify;\">Reduced refund<\/li><\/ol>\n\n\n\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ITIN. number or Individual Tax Identification Number (ITIN) is a unique number allotted by IRS to persons who apply for it. Section 6109 of 26 US Code provides law for issue of Individual Taxpayer Identification Number (ITIN) to certain tax payers . Why people need to apply or who needs to apply for ITIN are [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5060,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[42,7],"tags":[546,790,547,788,789],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/378"}],"collection":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/comments?post=378"}],"version-history":[{"count":0,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/posts\/378\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/media\/5060"}],"wp:attachment":[{"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/media?parent=378"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/categories?post=378"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irstaxapp.com\/wp-json\/wp\/v2\/tags?post=378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}