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IRS website for ITIN information - https://www.irs.gov/individuals/individual-taxpayer-identification-number
If you do not renew an expiring or expired ITIN, the IRS can still accept your tax return, but it may delay processing it, which can impact when you get your tax refund. Expiration can also delay tax credits owed to you, such as the Child Tax Credit and the American Opportunity Tax Credit.
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