ITINs are used by those who must file taxes or make payments under laws in this country, but who are not eligible for a Social Security Number.
The need to renew also involves those with ITINs with the middle digits 78 or 79 (xxx-78-xxxx; xxx-79-xxxx), even if those have been used in the last three years. Those individuals with these numbers have the option to renew ITINs for all family members at the same time even if family members have numbers with other middle digits. Family members include the tax filer, spouse and any dependents claimed on the tax return.
Individuals can apply for renewal by getting Form W-7 from the IRS and mailing the completed form, along with original identification documents or copies certified by the agency that issued them, to the IRS. Taxpayers can work with IRS-authorized Certified Acceptance Agents, who help apply for an ITIN by reviewing all documentation and making corrections prior to the agents' submitting forms. Agents can certify passports and birth certificates for dependents. Taxpayers can also take documents to an IRS Taxpayer Assistance Center after making an appointment.
More information is available on the ITIN information page on IRS.gov.