Taxpayer Identification Numbers: If you do not qualify for a Social Security Number, and you are required to file a tax return you need a taxpayer identification number! This number is called an Individual Taxpayer Identification Number (ITIN). If your ITIN was issued before 2013, do not forget to renew your ITIN number. If the middle two digits of your ITIN are 70 through 82 you must renew ASAP. When renewing, Do NOT send your original passport to the IRS if you need it for identification purposes as they may keep it for up to 60 days or so. An alternative is to have a Certified Acceptance Agent authenticate your taxpayer identification documents (e.g., passport, birth certificate, driver’s license, etc.)
Lipman, Francine J., "Tax Talk Tuesdays: Taxpayer Identification Numbers (Aug. 7, 2018)" (2018). Tax Talk Tuesdays Radio Broadcasts. 4.