WHAT IS AN ITIN?

WHAT IS AN ITIN?
An Individual Taxpayer Identification Number (ITIN) is a United States tax processing number issued by the Internal Revenue Service for those who need to file a federal tax return but aren't eligible for a Social Security number.
ITIN RENEWALS
Under the PATH Act, taxpayers who have not used an ITIN on a tax return in the last 3 years or those with the middle digits of 78 and 79 must renew their ITIN before filing a 2016 tax return. The renewal period begins October 1, 2016.

UNDERSTANDING THE ITIN
If you need to file a federal tax return, but are not eligible for a Social Security Number, you must obtain an Individual Taxpayer Identification Number (ITIN) from the IRS. Although it sounds simple, the ITIN process can be complex.
There are new requirements under the PATH Act. Taxpayers who haven’t used an ITIN on a tax return in the last three years or those with the middle digits of 78 and 79 must renew their tax ID number before filing a 2016 tax return.