Q1: What is an ITIN?
A1: An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service.
Q2: Which ITINs will expire January 1, 2018?
A2: The following ITINs will expire January 1, 2018:
- ITINs with middle digits of 78 and 79 (e.g. 9NN-78-NNNN). The IRS sent Letter 5821 to taxpayers with those expiring ITINs.
- ITINs that have not been used on a tax return for Tax Year 2013, Tax Year 2014, or Tax Year 2015
Q3: Which ITINs will NOT expire January 1, 2018?
A3: Any ITIN that does not have a middle digit of 78 or 79 and was used on a tax return for Tax Year 2013, Tax Year 2014, or Tax Year 2015 will not expire January 1, 2017.
Q4: What should I do if my ITIN expired January 1, 2018?
A4: You will need to renew your ITIN if you will be filing a tax return or claim for refund using the expired ITIN. You should not renew an ITIN if the ITIN holder now has or is qualified to get a social security number (SSN). See Q&A12.
Q5: When can I renew my expired ITIN?
A5: Taxpayers whose ITINs have expired and they have a filing requirement, should submit their renewing application and federal return immediately. Taxpayers should allow 7 weeks for the IRS to notify you of your ITIN application status (9 to 11 weeks if you submit the application during peak processing periods (January 15 through April 30) or if you’re filing from overseas).
Q6: Can I submit copies of my identification documents with my application?
A6: No, only original identification documents or certified copies of the documents will be accepted by the IRS.
Q7: If I do not want to mail my original documents to the IRS when applying for or renewing my ITIN, do I have other options?
A7: Yes, USA Tax Rebate is a Certified Acceptance Agent (CAA) for the IRS, so you do not need to mail your official documents to the IRS by utilizing our services.
Q8: Do I need to renew my ITIN if I won’t be filing a tax return or claim for refund?
A8: No, however, in the future if you file a US tax return or claim for refund, the ITIN (including for a dependent) will need to be renewed at that time.
Q9: Can I renew my ITIN even though my ITIN is not expiring, and no one in my family has an ITIN that is expiring?
A9: Because your ITIN is not expiring and there are no tax implications at this time, one should wait and renew your ITIN when it is scheduled to expire. Only ITINs that were scheduled to expire at the end of 2016 and need to be included on a U.S. tax return in 2017 should be renewed now.
For those who need immediate assistance, please call 1-888-479-6850 (or +1-807-346-1608 from outside North America). We help you get an ITIN number now!
Expat tax deadlines?
The tax deadline for payments (if you owe taxes) is April 15. The tax deadline for regular US tax filing is June 15.
If you are an American taxpayer and you are working or living outside of the United States, you have an automatic extension of two months to file your US taxes, This is applicable only if you don’t owe any taxes (including state taxes). The expat tax deadline is June 15.
Common penalties include:
Failure to file – when you don’t file your tax return by the return due date, April 15, or extended due date if an extension to file is requested and approved.
Failure to pay – when you don’t pay the taxes reported on your return in full by the due date, April 15. An extension to file doesn’t extend the time to pay.
Failure to pay proper estimated tax – when you don’t pay enough taxes due for the year with your quarterly estimated tax payments, or through withholding, when required.
Dishonored check – when your bank doesn’t honor your check or other form of payment.
Expat tax benefits?
A) Foreign Earned Income Inclusion
If you meet certain requirements, you may qualify for the foreign earned income exclusion, the foreign housing exclusion, and/or the foreign housing deduction. To claim these benefits, you must have foreign earned income, your tax home must be in a foreign country, and you must be one of the following:
-A U.S. citizen who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year,
-A U.S. resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year, or
-A U.S. citizen or a U.S. resident alien who is physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months.
B) Foreign tax credits
If you paid or accrued foreign taxes to a foreign country or U.S. possession and are subject to U.S. tax on the same income, you may be able to take either a credit or an itemized deduction for those taxes.
Taken as a deduction – foreign income taxes reduce your U.S. taxable income.
Taken as a credit – foreign income taxes reduce your U.S. tax liability. In most cases, it is to your advantage to take foreign income taxes as a tax credit.
For more information, please visit the link below.
We've offered ITIN Number services for USA Non Residents since 1979.
It is not unusual for self-prepared applications to be sent back multiple times.
We will take the time to understand your situation and apply under the correct procedure.