Individual Taxpayer Identification Numbers (ITINs) are obtained by those persons who are required to make a tax filing or have a payment obligation under U.S. law but are not eligible for a Social Security number. Periodically, the IRS issues a list of ITINs that will expire if not renewed.
The following ITINs are expired or will expire on December 31, 2020:
- ITINs with middle digits of 70 through 88, 90 through 92, and 94 through 99 (e.g., NNN-70-NNNN); and
- ITINs that have not been used on a tax filing in the last three years.
If a person with an ITIN which meets one of the above criteria expects to have a 2021 filing requirement, the ITIN should be renewed as soon as possible. There are three ways to file the Form W-7 renewal form:
- by mail to the IRS address listed on the form instructions,
- through a Certified Acceptance Agent authorized by the IRS, or
- in person at an IRS Taxpayer Assistance Center.
In addition to English and Spanish, information on ITINs is available online in Chinese, Korean, Haitian Creole, Russian, and Vietnamese as well.