The Individual Taxpayer Identification Program (or ITIN for short) is for people who must file or pay U.S. taxes but who are not eligible for a SSN. A change in the law required ITINs issued before 2013 to expire, and the IRS is renewing them over several years based on their middle digits.
If your ITIN is or has been up for renewal and you will have a filing requirement, you should submit a W-7 ITIN Renewal Application. Those ITINs with middle digits 83, 84, 85, 86, and 87 will expire at the end of this year. They can be renewed now along with any ITINs that expired in earlier years.
You can find a list of all expired ITINs on IRS.gov. Remember, you only need to renew your ITIN if you must file a U.S. federal tax return. Also, if an ITIN isn’t used on a tax return for three consecutive years, whether or the primary or secondary filer, or dependent, the ITIN expires on Dec 31 of the third year.
If this is your situation and you think you may need to file a tax return, you also should file IRS Form W-7 to renew your ITIN. Please carefully review the list of acceptable documents to support your ITIN application on IRS.gov or on the Form W-7 instructions. Only original documents or copies of these documents certified by the issuing agency will be accepted.
Keep in mind that rather than mailing original documents (especially your passport), you can choose to work with a certified acceptance agent or CAA authorized by the IRS to review your documentation. Or make an appointment to receive help at designated IRS Taxpayer Assistance Centers.
Filing a return without renewing an expired ITIN will delay its processing, and some credits will not be allowed unless the ITIN is renewed.