- What it means
- Your ITIN has not been used on a return for three years, or falls in an expiring group, and will expire before the next filing season.
- Respond within
- The date on the notice
- What to send
- Form W-7 to renew, before you file.
- Write it
- Document cover letter
- When to get help
- Not needed unless documents cannot be certified.
What the letter says
An expired ITIN on a return delays the refund and disallows certain credits until it is renewed.
What to do
Renew with Form W-7, checking the renewal box, with the required identification. You do not need to attach a return to renew. Do it before filing season.
What to gather
- The notice
- Form W-7
- Identification documents
Write back
The Document cover letter tool builds the response in the order the IRS reads it. Fill it in, review it, print it, and send it with copies of the documents above and the notice stub on top.
Before you send anything
This is general information, not tax advice. Situations differ. Check with your tax advisor before you send anything. Nothing on this page creates a client relationship.