Do I need to renew my ITIN?
Some individuals holding ITINs (Individual Taxpayer Identification Number) will need to renew their ITIN to file their 2016 taxes. This is the result of passage of The Protecting Americans from Tax Hikes (PATH) Act of 2015, which aims in part to combat tax fraud. As part of this measure:
If you have an ITIN you must renew it to file your 2016 taxes if:
- Your ITIN has not been used at least once in the last three years.
- Your ITIN has middle digits 78 or 79 (xxx-78-xxxx or xxx-79-xxxx), regardless of whether it has been used in the last three years.
What about Spouses and Dependents?
- If you are a U.S. citizen or resident alien and you file jointly with your spouse who has an expiring ITIN, your spouse will need to renew their ITIN in order for you to claim an exemption for them.
- If your kids are eligible to be claimed as dependents on your tax return then their ITINs , if expiring, will also need to be renewed so you are able to claim the dependent exemption for them.