Do I need an ITIN? Do I need to renew my ITIN? ¿Necesito un ITIN? ¿Tengo que renovar mi ITIN?

Does the following apply to you?

1. You do not have an SSN and are not eligible to obtain one, and

2. You have a requirement to furnish a federal tax identification number or file a federal tax return, and

3. You are in one of the following categories.

• Nonresident alien who is required to file a U.S. tax return

• U.S. resident alien who is (based on days present in the United States) filing a U.S. tax return

• Dependent or spouse of a U.S. citizen/resident alien

• Dependent or spouse of a nonresident alien visa holder

• Nonresident alien claiming a tax treaty benefit

• Nonresident alien student, professor or researcher filing a U.S. tax return or claiming an exception

If so, then you must apply for an ITIN.

Do I need to renew my ITIN?

If you need to file a tax return in 2020 and your ITIN has expired or will expire before you file in 2020, IRS recommends you submit your renewal application now to prevent potential delays in the processing of your return.  If you use an expired ITIN on a U.S. tax return, it will be processed and treated as timely filed, but without any exemptions and/or credits claimed and no refund will be paid at that time.  You will receive a notice explaining the delay in any refund and that the ITIN has expired.