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⚠️ Important tax information ⚠️

Who Should Renew:

Taxpayers that expect to file a U.S. federal tax return

in 2022 should renew their ITINs if:

• They did not use their ITIN at least once on a tax

return in the last 3 consecutive tax years or

• Their ITIN has middle digits “70-87” or “88”, “90-

92”, “94-99” that was assigned before 2013 and was

not previously renewed.

Who Should Not Renew:

Taxpayers should not renew their ITINs if:

• They don’t expect to file, or be included on, a

U.S. federal tax return in 2022

• Their ITINs are only used for the filing of

information returns by third parties

• They became a U.S. citizen or legal resident

alien and have an SSN

Taxpayers should not renew their ITINs if:

• Spouses and dependents who would’ve been claimed

for a personal exemption should not renew their ITINs

this year, unless:

➢ They are filing their own tax return, or

➢ They qualify for an Allowable Tax Benefit(ATB)

Common Errors That Cause Delays

• Not submitting a tax return with Form W-7.

• Reason for submitting Form W-7 box is not

checked

• Reason for submitting Form W-7 box is incorrect

• Not submitting the required original identification

documents or certified copies with Form W-7

• Not submitting the required documents for proof of

U.S. residency for dependents, when required

• Not obtaining proper signatures on Form W-7

• Submitting a federal tax return with an expired ITIN