U.S. TIN expiry?
Posted date : May 14, 2019.
In the spring CSANews, you published a letter in which the writer indicates that a U.S. TIN will expire in three years if the holder has not filed a U.S. tax return. As you did not comment on this statement, it implies that you agree. I secured a U.S. TIN 20 years ago in reporting the sale of a U.S. residential property. There was no indication at the time that it had an expiration date and I have not filed a U.S. tax return since that time, although I have no reason to believe that my TIN has expired. Can you confirm that TINs have an expiry date?
Thank you.
Murray Dell
Response :
Ed.: I would recommend contacting the Internal Revenue Service (IRS) directly to determine if your Individual Taxpayer Identification Number (ITIN) has already expired. While previously ITINs did not have an expiry date, the IRS began deactivating unused ITINs in 2014. Taxpayers who have not used their ITIN to file a U.S. federal return at least once in the last three years will see their number expire.