ITIN Renewal Confirmation Information

IRS ITIN Operation info regarding ITIN Renewal Confirmation with relation to e-filing your 2016 returns in early 2017.

Q. Will the IRS be sending out ITIN renewal confirmation letters after renewal? If so, what is the time frame for when a taxpayer should expect to receive one?

A. IRS will issue Notices to taxpayers renewing their ITINs to inform them of the status of the applications.  Taxpayers should allow 7 weeks from the mailing date of the Form W-7 for the IRS to notify them of their ITIN application status (9 to 11 weeks if they submit the application during peak processing periods (January 15 through April 30) or if they’re filing from overseas).  

Q. If a taxpayer renews late, in Dec. for example, and doesn’t know if his ITIN was renewed (given lack of receipt of ITIN renewal confirmation) will there be an e-file rejection stating this reason? If there is an e-file rejection due to non renewal, even though renewal was sent, would paper filing the return before receipt of this letter hinder the processing of the tax return?

A. A return filed with an expired IRS ITIN will be processed, but any exemptions and/or credits claimed applicable to the expired ITIN will not be allowed.  The taxpayer will receive a notice from the IRS explaining the change(s) made to their tax return and that the ITIN must be renewed.  Once the ITIN is renewed, any exemptions and/or credits previously not allowed will be reconsidered at that time.  Until the ITIN is renewed, the taxpayer will be subject to interest and penalties for any tax owed as a result of disallowed exemptions and credits.

*IRS encourages taxpayers to wait and submit their tax return after receiving IRS confirmation the ITIN has been renewed.  Waiting for confirmation will prevent delays in processing the tax return.  Though we will process the return filed with an expired IRS ITIN, any exemption and/or credits claimed applicable to the expired ITIN will not be allowed until the ITIN is renewed.