Do I Have a Valid ITIN?

Wade Wilson, CPA

Recently, a new client presented us with their tax information and asked us to prepare their tax return after not having had a requirement to file for several years.  They had an identification number that they had previously received from the IRS, and were wondering if it was still valid.

An ITIN (Individual Taxpayer Identification Number) is assigned by the IRS to those individuals who have an income tax return filing requirement but don't qualify to receive a social security number.  Prior to the issuance of ITINs, the IRS issued nine digit numbers similar to Social Security Numbers but would often put a "T" in front of it to indicate that it was temporary.

According to the IRS website here is what an ITIN will look like:

It [an ITIN] is a nine-digit number that always begins with the number 9 and has a range of 70-88 in the fourth and fifth digit. Effective April 12, 2011, the range was extended to include 900-70-0000 through 999-88-9999, 900-90-0000 through 999-92-9999 and 900-94-0000 through 999-99-9999.

If you've received an ITIN from the IRS, you generally should have received a Notice CP-565A which indicates that the IRS has assigned you an IRS Individual Taxpayer Identification Number (ITIN).  We suggest you keep this notice with your permanent records.

Here is a link to IRS website where you can find more information regarding the issuance of an ITIN.