CLE: Everything You Need to Know About The NEW Individual Taxpayer Identification Number (ITIN) Renewal Process
William S. Boyd School of Law
University of Nevada, Las Vegas
Boyd Law Externship Program
Everything You Need to Know About The NEW Individual Taxpayer Identification Number (ITIN) Renewal Process
October 19, 2017
3:00-5:00 p.m.
Thomas & Mack Moot Courtroom
2 CLE credits
Overview
The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act), enacted on December 18, 2015, among other provisions requires many millions of taxpayers to renew their individual Taxpayer Identification Numbers (ITINs) over the next several years. ITIN holders are taxpayers who do not qualify for a Social Security Number. Prior to the PATH Act, ITINs, like Social Security Numbers, were issued after a qualifying application without an expiration date. ITINs do not authorize work and are issued only to individuals with a tax filing obligation.
Under Section 203(a) of the PATH Act, codified in Section 6109(i)(3), ITINs issued before 2013 are set to expire over several years beginning on January 1, 2017, and ending on January 1, 2020. In addition, ITINs that are not used on a federal income tax return for three consecutive years will expire on the first day of the next calendar year. Consistent with the PATH Act, the Service deactivated 12.4 million ITINs as of January 2017. Filing tax returns with expired ITINs can lead to delays in the issuance of refunds to which taxpayers are entitled and could even result in tax liabilities for which taxpayers would not otherwise be liable.
Please join us to learn how to better serve this population of taxpayers who are disproportionately lower-income and unfortunately burdened by this time-consuming and potentially expensive renewal process.
Presenter
Francine Lipman, William S. Boyd Professor of Law
Agenda
3:00 – 3:10 Welcome and Introduction
3:10 – 4:40 The ITIN Renewal Process
4:40 – 5:00 Questions and Answers
Fee Schedule
Attorneys - $70.00
Boyd Alumni - $50.00
Boyd Alumni Association Members - $25.00
NSHE students, faculty and staff - free
Free to attorneys (and non-attorney volunteers) who agree to take one case or provide translation services.
FREE for members of the public not requesting CLE credit.