Colleen E. Harrison, Enrolled Agent and IRS Certifying Acceptance Agent for the ITIN
Former IRS Revenue Agent
Field Tax Examinations
Telephone: (480) 292-7604
Changes to the IRS ITIN Program
IRS Changes its five-year ITIN expiration policy Effective July 1 Starting now, Individual Taxpayer Identification Numbers (ITINs) will expire if not used on a federal income tax return for five consecutive years. To give all interested parties time to adjust and allow the IRS to reprogram its systems, the IRS will not begin deactivating ITINs until 2016.
The new, more uniform policy applies to any ITIN, regardless of when it was issued. Only about a quarter of the ITINs issued since the program began in 1996 are being used on tax returns. The new policy will ensure that anyone who legitimately uses an ITIN for tax purposes can continue to do so, while at the same time resulting in the likely eventual expiration of millions of unused ITINs. See the IRS news release for more details. irs.gov