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11958: ITIN - Individual Taxpayer Identification Number


1040 Individual

Review the following ITIN topics for more information. 


What is an ITIN?

An Individual Taxpayer Identification Number or ITIN is a nine-digit ID number issued by the IRS for certain resident and nonresident aliens that need to file a tax return, but are not eligible for an SSN. ITINs start with "9" and are only used for tax filing purposes. See Publication 1915 and General ITIN Information for details.

Note: Per Publication 17, page 13: You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years.


ITIN Renewal

Who Needs to Renew

  • Each year, certain ITIN holders are required to renew their numbers. The numbers that are set to expire are listed in Publication 1915 for that year. 

When to Renew

  • Taxpayers whose ITINs are scheduled to expire may renew their ITIN immediately.
  • Federal tax returns that are submitted with an expired ITIN will be processed, however, certain tax credits and any exemptions will be disallowed. Taxpayers will receive a notice in the mail advising them of the change to their tax return and their need to renew their ITIN. Once the ITIN is renewed, applicable credits and exemptions will be restored, and any refunds will be issued. See IRS News Release IR-2020-181 for more information. 

How to Renew in Drake Tax

  1. Open Drake Tax. 
  2. Type "W7" in the selector field or click W7 from the Foreign tab.
  3. Select T/S in the drop list or enter the number of the Dependent for whom the renewal application is needed.
  4. ​Check the box Renew an existing ITIN
  5. Complete the remainder of the screen as applicable.
    • If additional screens are needed for other members of the household, press Page Down for a new screen. 
  6. The completed Form(s) W-7 show in View. 
  7. Print and mail the W-7 form, the tax return (as applicable) and any required documentation to:

Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342


Renewal Documentation

  • A completed Form W-7, Application for IRS Individual Taxpayer Identification Number.
    • You can complete a Form W-7 within Drake Tax by going to the Foreign tab > W7 ITIN Application/Renewal screen.
    • Form W-7 is not an e-filable form. 
    • Taxpayers submitting a Form W-7 to renew their ITIN are not required to attach a federal tax return, however, taxpayers must still note a reason for needing an ITIN on the Form W-7. See the Form W-7 instructions for detailed information.
    • Spouses and dependents only need to renew their ITIN if filing an individual tax return, or if they qualify for an allowable tax benefit (e.g., a dependent parent who qualifies the primary taxpayer to claim head of household filing status). In these instances, a federal return must be attached to the Form W-7 renewal application.
  • See the Revised Application Standards of ITIN for the list of acceptable documentation.

​Failure to renew your ITIN before filing a tax return can delay certain credits or timely refunds.

For more information about ITINs, Renewals, and initial W-7 Applications, see IRS ITIN Expiration FAQs, IRS How do I renew my ITIN?, and Related Links below.


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