PATH Act Affects ITIN Renewal

ITINs Issued Before 2013 Have Staggered Renewal Schedule

Our friends over at the Latino Tax Professionals Association (LTPA) recently published a reminder about how Section 203 of the PATH Act impacts ITIN renewal. Those with an ITIN issued prior to 2013 now have a staggered renewal schedule that falls somewhere between 2017 and 2020, and an ITIN will now expire if the holder doesn’t file for three years in a row.

Renewing is straightforward: fill out and submit a Form W-7 application package that has all requested supplementary documentation – like a Letter 5821 – via mail or in person by scheduling an appointment at an IRS Taxpayer Assistance Center.

Read LTPA’s full article here: