CERTIFIED ACCEPTANCE AGENT DC OPEN 9AM 9PM EVERY DAY ITIN

Certified Acceptance Agents - District of Columbia Maria Elena Lopez LLC 4416 Georgia Avenue NW Washington, DC 20011 (202) 882-0935` ITINs that have not been used in the last three consecutive years ITINs that have expired due to nonuse in the last three consecutive years, as described above, may be renewed anytime starting October 1, 2016 by submitting a Form W--7 and required documentation. These individuals may renew their ITIN without having to attach a tax return to the Form W--7. Filers should use the most recent revision of the Form W--7 and check the box that says "renewal." Filers should follow the instructions on the Form W--7 and include all the information and documentation required by the instructions except for the requirement to attach Form W--7 to a tax return. Alternatively, individuals may choose to wait to submit their Form W--7 with their return. Once the Form W--7 renewal application is approved, the individual's ITIN will again be effective, and the individual can continue to use the same ITIN. The applicant will receive a letter from the IRS stating that the application has been approved. Once renewed, an ITIN will remain in effect unless it is not used on a tax return for three consecutive years. ITINs issued prior to January 1, 2013 and currently in use ITINs issued prior to January 1, 2013 that have been used on a tax return in the last three consecutive years are set to expire based on a multi-year schedule. Under the PATH Act, this schedule is based on the date that an ITIN was issued. However, many ITIN holders may not know when their ITIN was issued and previously had no reason to keep a record of the date an ITIN was issued. To simplify the renewal process and allow for the effective administration of the program, the IRS will administer the renewal of ITINs on a schedule that is different from the schedule in the PATH Act. The IRS will renew ITINs based upon the fourth and fifth digits (middle digits) in the ITIN. ITINs that contain the middle digits of 78 or 79 will no longer be in effect beginning January 1, 2017. The expiration and renewal schedules for ITINs with middle digits other than 78 or 79 will be announced in future guidance. Beginning this summer, the IRS will send a Letter 5821 to individuals holding ITINs with the middle digits of 78 or 79 if the ITIN was used for a taxpayer or a dependent on a U.S. income tax return in any of the last three consecutive tax years informing them that they may submit a Form W--7 with original or certified documents to renew their ITINs. The Letter 5821 will be sent to the address used on the most recent income tax return on which the ITIN appears or the most recently updated address for the taxpayer who filed the tax return provided to the IRS by the taxpayer or the U.S. Postal Service. An individual with an ITIN that contains the middle digits of 78 or 79 who is sent a Letter 5821 may submit a Form W--7 and required documentation to renew their ITIN starting October 1, 2016. These individuals may renew their ITIN without having to attach Form W--7 to a tax return. Filers should use the most recent revision of Form W--7 and check the box that says "renewal." To expedite processing, filers should include a copy of Letter 5821. Filers should follow the Instructions for Form W--7 and Letter 5821 and include all the information and documentation required by the instructions except for the requirement to attach Form W--7 to a tax return. The IRS anticipates that for applications mailed to the IRS under this process, documents will be returned to the applicant within 60 days from the date the application was received. Alternatively, individuals who are sent a Letter 5821 may choose to wait to submit their Form W--7 with their tax return. Once a Form W--7 renewal application is approved, the individual's ITIN will again be effective, and the individual can continue to use the same ITIN.
Updated over a month ago