In August, the IRS announced changes to the ITIN program that stem from the Protecting Americans from the Protecting Americans from Tax Hikes (PATH) Act that was signed into law in December of 2015. Renewals began in October for ITINs that have not been used on a federal tax return over the past three years, as well as ITINs that were issued prior to 2013.
The IRS states, “If taxpayers have an expired ITIN and don’t renew before filing a tax return next year, they could face a refund delay and may be ineligible for certain tax credits, such as the Child Tax Credit and the American Opportunity Tax Credit, until the ITIN is renewed.”
John Koskinen, the IRS Commissioner, released this statement in regards to the new changes, “The ITIN program is critical to allow millions of people to meet their tax obligations. The IRS will be taking steps to help taxpayers with these changes, and we’re designing this effort to minimize the burden as much as possible. We will be working with partner groups on an outreach effort to share information about these changes to ensure people understand what they need to do in advance of next year’s tax season.”
For more details on the changes to the ITIN program and how to begin the ITIN renewal process, visit the IRS website.