The need to renew an ITIN (Individual Taxpayer Identification Number) is something that many non-U.S. citizens, as well as some U.S. residents, must consider to comply with U.S. tax laws. An ITIN is a tax processing number issued by the Internal Revenue Service (IRS) for individuals who are required to have a U.S. taxpayer identification number but who do not have, and are not eligible to obtain, a Social Security Number (SSN).
Understanding when and how to renew an ITIN is critical to avoid delays in tax return processing and to ensure that potential refunds are received in a timely manner. This includes being aware of the effects of legislation such as the PATH Act of 2015, which introduced significant changes to the ITIN program.