IRS Works to Help Taxpayers Affected by ITIN Changes
The new Protecting Americans from Tax Hikes Act (PATH) of 2015 legislation applicable to ITINs takes effect January 1, 2017. It requires ITINs that have not been used at least once in the last three tax years and ITINs with middle digits of 78 or 79 to expire at the end of the year regardless if they have been used in the last three tax years.
Policy on dependent's use of passports as stand-alone ID is also changing on October 1, 2016.