How often do you need to renew your ITIN? Your ITIN remains valid as long as it's used at least once every three years for filing US taxes. Without usage for three consecutive years, it expires on December 31 of the third year.
From PUB 4012: Creating an ITIN in Taxslayer
I often get asked why someone who does not have a Social Security number, is here illegally, is working under the table for cash or with a 'fake' Social Security number would even want to file taxes. Here is why:
Filing a tax return even without a Social Security number reflects a commitment to civic responsibility and adherence to legal obligations. It demonstrates a person's desire to contribute to the community and uphold the integrity of the tax system. By reporting income and paying taxes, individuals support public services such as education, healthcare, and infrastructure, which benefit society as a whole. Additionally, fulfilling tax responsibilities can be a step towards legal compliance and can potentially assist in future applications for legal residency or work authorization. (though I have helped many who say they will not be applying for citizenship but want to do the right thing) This act of filing taxes, despite the lack of a Social Security number, underscores the individual's dedication to doing the right thing and playing their part in maintaining the societal structure.  
After the ITIN application is done:
  • The return CANNOT be efiled
  • Staple the ITIN application (W-7) to the top of the return 
  • If there is more than one W-7, stagger them on top of hte return
  • The client's documents that prove identity and foregin status need to be verified. If the client did not have their taxes done at a site with a CAA (Certified Accepting Agent) then here are their options:
  1. Mail the tax return along with "original" or "copies certified by the originating agency" to the IRS for review. They will be mailed back. **This method worries me--what if they get lost in the mail--and for some their passport is their only form of ID and they cant be without it.  Mail it to:  Internal Revenue Service ITIN Operation P.O. Box 149342 Austin, TX 78714-9342
  2. Go to a local IRS office (if there is one) and have them verify the documents there. I wouuld call first to make sure they can do that at your local office--most all of them require appointments as well. To schedule an appointment, taxpayers can call 844.545.5640.
  3. Go to a local CAA (Certified Accepting Agent) who will probably charge a fee.
**VITA/TCE Partners are encourage to become CAA as there is a need for this--the application process is streamlined for us.
So what should the taxpayer do if they are issued a Social Security Number in the future?
**Remember-- the ITIN and SSN are like account numbers**
Once someone who used to have an ITIN is issued a Social Security Number, they MUST write a letter to the IRS and ask that they connect their 2 accounts, so all the records of income they have earned and reported and all the taxes they have paid into Social Security and Medicare can be applied to their Social Security Number. **DO NOT ASSUME THE IRS WILL DO THIS FOR YOU**THIS IS HOW YOU TELL SOCIAL SECURITY ADMINISTRATION AS WELL**
From IRS.gov:  Please notify us that you have obtained an SSN and no longer need the ITIN by visiting a local IRS office or writing a letter explaining that you have now been assigned an SSN and want your tax records combined.
If you write a letter, include:
  • your complete name, mailing address, and ITIN
  • along with a copy of your social security card and a copy of the CP 565, Notice of ITIN Assignment, if available.
The IRS will void the ITIN so it cannot be used by anyone in the future and associate all prior tax information filed under the ITIN with the SSN.

Send your letter to:
Internal Revenue Service,
Austin, TX 73301-0057.
Client has family in Mexico or Canada and is wanting to know how they can get ITINs for their kids/spouse, etc?  Here is a little information to consider. 
--For migrant workers from Mexico-- who are here 'temporarily' for work-- and have a dependent or parent that qualifies them for Head of Household...
Tax residency is determined by the substantial presence test—IRC Section 7703(b).  .  In cases where taxpayers are U.S. tax residents under IRC §7701(b()3), but whose households are in Mexico, the taxpayers have the right to use the head of household filing status.  The time the taxpayer spends in the United States a temporary absence.  The concept of temporary absence applies equally to both taxpayers and dependents.  Temporary guest workers from Canada or Mexico who file tax returns as U.S. residents are in the U.S. at a temporary workplace, as defined by Revenue Ruling 99-7:  “If employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary in the absence of facts and circumstances indicating otherwise.”  In the case of guest workers, employment at the work location is limited by the terms of the VISA.  For H-2A/B workers it is, with few exceptions, the visa is less than one year, after which the worker is required to leave the U.S. and return to his or her home country.
 
The main home of these taxpayers in in their home country, not the United States.  Thus, if they meet the requirements for filing head of household by providing more than ½ the cost of maintaining said home for the year, and if they have an head of household qualifying relative, they are entitled to file as head of household and ITINs should be issued to their head-of-household qualifying dependents. These dependents qualify the taxpayer for an allowable tax benefit. 
 
The code and Treasury Regs which defined qualifying relatives for claiming head of household filing status also state that if the qualifying relative is a child, the qualifying relative need not be the taxpayers dependent.  This appears to open the door for single and considered unmarried guest workers from any country, not just Canada and Mexico, who are U.S. residents for the year under  IRC Section 7703(b), to use the head of household filing status.

Social Security Numbers for Noncitizens--I wonder about this every year (because I forget) so I waste time searching for it, here I can store the page for future reference:  To learn about Social Security Numbers for Noncitizens, Click Here
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Please note: I, Mary Meador, AM NOT a certified accountant or tax law expert. I volunteer with VITA providing free tax preparation for individuals and families whose income is less than $66,000 a year. We deal with simple returns at our sites.  I cannot guarantee the accuracy of all the information on this site as tax laws change and I may not have a clear understanding of complicated issues. I am trying to provide basic tax preparation information for our volunteers to get started--remember Publication 4012 is your go-to resource for questions, as well as irs.gov and Publication 17.  I hope you find this information useful and easy to understand. Thanks for being a VITA/TCE volunteer!
**I am human, so if you find a mistake, please let me know so I can fix it--we are all in this together**
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