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A required identifying number for a person who files a US tax return but is not eligible for a Social Security number. The term is often abbreviated as ITIN. You obtain an ITIN by submitting Form W-7.
Under the Protecting Americans from Tax Hikes (PATH) Act of 2015, any ITIN that has not been used on a federal tax return for three consecutive tax years, either as the ITIN of the filing individual or as the ITIN of a dependent included on tax returns, will expire on December 31 of the third consecutive tax year of nonuse. In addition, ITINs issued before 2013 that have been used on a federal tax return during the last three years will need to be renewed, starting in October 2016. The IRS is establishing a rolling renewal schedule. For details and instructions about renewing ITINs, see IRS News Release IR-2016-100 and IRS Notice 2016-48.