It depends but if you are not required to renew her ITIN, then you will be able to use her ITIN to claim her as a dependent on your tax return this year.
The IRS is requiring
some taxpayers with a prior Individual Taxpayer Identification Number (ITIN) to
renew their ITINs. Under a recent change in law, any ITIN not used on a tax
return at least once in the past three years will expire on Jan. 1, 2017. In addition,
any ITIN with middle digits of either 78 or 79 (9NN-78-NNNN or 9NN-79-NNNN)
will also expire on that date. If your ITIN does not meet these requirement, you will be able to use it without renewing.
According to the
IRS, there are two key groups of ITIN holders who may need to renew an ITIN so
it will be in effect for returns filed in 2017:
- Unused
ITINs. ITINs not
used on a federal income tax return in the last three years (covering
2013, 2014, or 2015) will no longer be valid to use on a tax return as of
Jan. 1, 2017. ITIN holders in this group who need to file a tax return
next year will need to renew their ITINs. The renewal period begins Oct.
1, 2016.
- Expiring
ITINs. ITINs
issued before 2013 will begin expiring this year, and taxpayers will need
to renew them on a rolling basis. The first ITINs that will expire under
this schedule are those with middle digits of 78 and 79 (Example:
9XX-78-XXXX). The renewal period for these ITINs begins Oct. 1, 2016. The
IRS will mail letters to this group of taxpayers starting in August to
inform them of the need to renew their ITINs if they need to file a tax
return and explain steps they need to take. The schedule for expiration
and renewal of ITINs that do not have middle digits of 78 and 79 will be
announced at a future date.
Please see Renewal
of ITIN for further information.
