Persons who do not have a Social Security number must obtain an individual taxpayer identification number (ITIN) in order to file a U.S. income tax return. Until passage of legislation late in 2015, ITINs had no automatic expiration date. Now, many ITINs must be renewed in order for the holder of the number to successfully file a tax return.

Regardless of immigration status, individuals must report their taxable income if they are required to file a tax return. Tax filers without Social Security numbers include resident aliens and individuals with a student visa. Some ITIN holders reside with family members who also have ITINs, possibly increasing the number of renewals needed before filing a tax return.

The ITIN renewal program is on a staggered schedule and began accepting applications on October 1, 2016. The first group required to renew their ITINs must obtain valid renewals in order for their 2016 tax returns to be accepted and processed completely. There are two categories of ITIN holders whose ITINs will expire unless certain actions are taken:

ITINs obtained before 2013

All individuals with ITINs issued before 2013 must renew their ITIN in accordance with the staggered schedule. The IRS is mailing notification letters to ITIN holders on a timely basis to coincide with the staggered renewal schedule.

Like a Social Security number, an ITIN consists of nine digits. The first group scheduled to renew their ITINs before 2017 consists of ITIN holders with "78" or "79" as the fourth and fifth digits of their ITIN.

ITINs not used for three consecutive tax years

The main purpose of an ITIN is for filing income tax returns. An ITIN will now automatically expire if it is not used on a federal income tax return at least once during three consecutive years. The expiration date is December 31 of the last of the three consecutive years of nonuse.

Renewal process

Before the change requiring renewals, the original application for an ITIN was submitted along with a tax return. The renewal process still uses the same application form, IRS Form W-7. However, Form W-7 can now be submitted without an accompanying tax return. In fact, the ITIN renewal process should be completed before actually filing a tax return.

The renewal of an ITIN requires essentially the same documentation as the original application. The three methods by which you can submit Form W-7 and the required documents are the following..

• Mail all required items to the IRS
• Visit an IRS Taxpayer Assistance Center
• Visit an IRS Acceptance Agent

If there are other individuals included on your tax return who also have an ITIN, you can renew their number at the same time that your own renewal is submitted. Contact a tax preparer at a company like Rainbow Tax Service Inc for more information about tax preparation services.