Individual Taxpayer Identification Numbers are used for taxpayers who are required for U.S. tax purposes to have a U.S. taxpayer identification number but do not qualify to get a social security number. 

If you use an ITIN, you should check if it expires this year. If it does, information about how to renew your ITIN can be found at: https://www.irs.gov/forms-pubs/about-form-w-7. Keeping your ITIN current helps avoid tax refund and processing delays. If you are only using your ITIN for informational returns like Forms 1099, you may not need to renew. 

The ITINs of taxpayers who have not used them to file a federal return at least once in the past three years will expire on December 31, 2023. ITINs with middle digits (the fourth and fifth positions) “70,” “71,” “72,” “73,” “74,” “75,” “76,” “77,” “78,” “79,” “80,” “81,” “82,” “83,” “84,” “85,” “86,” “87,” or “88” have expired. Additionally, ITINs with middle digits “90,” “91,” “92,” “94,” “95,” “96,” “97,” “98,” or “99,” if assigned before 2013, are also expired.