The current focus on immigrants and immigration reform also extends to your taxes. Almost anyone working in the United States must pay Federal and State income taxes. Failure to file or use the right ITIN – or Individual Taxpayer Identification Number – will get you into hot water for both taxation AND immigration – and may impact your legal status to work or remain in the United States.

How to Get or Renew Your ITIN

Getting an ITIN is straightforward. You file a Form W-7, Application for IRS Individual Taxpayer Identification Number, and the IRS will issue you an ITIN for tax reporting and filing.

ITIN Fast Facts

• The PATH Act required that certain ITINs expire.
• ITINs not used on a Federal tax return at least once in the last three tax years
  will expire on December 31, 2019.
• ITINs with middle digits of 83, 84, 85, 86, or 87 will expire at the end of this year (2019).
• You only need to renew an expiring ITIN if it is included in a U.S. tax return or claim for a refund you planned to file in 2020.

What if My ITIN Expires?

Suppose you needed to file a tax return in 2020, and your ITIN had expired or will expire before you filed in 2020. In that case, IRS recommends you submit your renewal application now to prevent potential delays in processing your return. If you use an expired ITIN on a U.S. tax return, it will be processed and treated as timely filed but without any exemptions and credits claimed, and no refund will be paid at that time. You will receive a notice explaining the delay in any refund and that the ITIN has expired.