Content area
Abstract
In IR-2017-184, the IRS reminded taxpayers with expiring Individual Taxpayer Identification Numbers (ITIN) to submit their renewal applications as soon as possible because failure to renew by the end of the year will result in refund and processing delays in 2018. Generally, a TIN is the individual's Social Security Number. However, the Social Security Administration generally issues numbers only to US citizens, alien individuals legally admitted to the US for permanent residency, or other immigration categories that authorize US employment. To renew an ITIN, taxpayers must complete a Form W-7, Application for IRS Individual Taxpayer Identification Number, and submit all required documentation. Although a Form W-7 is normally attached to the tax return, a taxpayer is not required to attach a return to one of these ITIN renewal applications.