Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Important Changes This Year

ITINs

ITINs

ITINs not used in the last 3 consecutive tax years: If an Individual Taxpayer Identification Number (ITIN) was not included on a U.S. federal tax return at least once for tax years 2017, 2018, or 2019, the ITIN will expire on December 31, 2020. Affected taxpayers need to take action to renew if it will be included on a U.S. federal tax return.

ITINs with the middle digits “88” will expire: ITINs with middle digits (the fourth and fifth positions) “88” will expire December 31, 2020. ITINs with middle digits “90”, “91”, “92”, “94”, “95”, “96”, “97”, “98”, or “99” that were assigned before 2013 and have not already been renewed, will also expire at the end of the year. Taxpayers with these ITINs need to take action to renew it if it will be included on a U.S. federal tax return filed in 2021.