If you've been issued an Individual Taxpayer Identification Number (ITIN) and no longer require it, you might be wondering how to formally cancel it. While the IRS doesn't have a direct process for "cancelling" an ITIN in the way you might cancel a credit card, you can request that it be removed from their records. This article provides guidance on how to do this, including a Rescind Itin Sample Letter to help you draft your own request.
Understanding the Rescind Itin Sample Letter Process
An ITIN is issued by the Internal Revenue Service (IRS) to individuals who need a U.S. taxpayer identification number but do not have and are not eligible to obtain a Social Security number (SSN). These individuals include non-resident aliens who need to file U.S. tax returns, resident aliens filing U.S. tax returns, dependents or their spouses, and children of U.S. citizens or resident aliens who are not eligible for an SSN.
It's important to understand that you cannot simply "revoke" an ITIN. Instead, you need to formally notify the IRS that you no longer need the number and request its removal from their active records. The key to this process is communicating clearly and providing the necessary information. The importance of a well-written request cannot be overstated, as it ensures your intention is understood and processed efficiently.
- The ITIN was issued in error.
- You are now eligible for and have obtained an SSN.
- You have left the United States permanently and will not be filing U.S. tax returns in the future.
Here's a breakdown of the typical information you'll need to include:
- Your full legal name.
- Your previous name, if it has changed since you received your ITIN.
- Your current U.S. mailing address.
- Your foreign address.
- Your U.S. telephone number.
- Your ITIN.
- A clear statement of your reason for requesting the ITIN be removed from IRS records.
| Information Required | Details |
|---|---|
| Personal Details | Full name, previous name (if applicable), current address (US & foreign), phone number. |
| ITIN Number | The specific ITIN you wish to have removed. |
| Reason for Request | A clear explanation of why you no longer need the ITIN. |
Rescind Itin Sample Letter: No Longer Eligible for ITIN After Obtaining SSN
Dear Internal Revenue Service,
I am writing to formally request the removal of my Individual Taxpayer Identification Number (ITIN) from your records. My ITIN was previously assigned to me to meet U.S. tax filing obligations.
However, I have recently obtained a Social Security Number (SSN). As I now have an SSN, I no longer require my ITIN. My SSN is [Your SSN].
Please find my details as follows:
- Full Legal Name: [Your Full Legal Name]
- Previous Name (if applicable): [Your Previous Name]
- Current U.S. Mailing Address: [Your Current U.S. Mailing Address]
- Foreign Address: [Your Foreign Address]
- U.S. Telephone Number: [Your U.S. Telephone Number]
- ITIN: [Your ITIN]
I kindly request that you confirm the removal of my ITIN from your active system. Thank you for your time and assistance in this matter.
Sincerely,
[Your Full Legal Name]
Rescind Itin Sample Letter: ITIN Issued in Error
Dear Internal Revenue Service,
I am writing to request the removal of my Individual Taxpayer Identification Number (ITIN) from your records, as it was issued to me in error. I believe my ITIN was assigned incorrectly because [briefly explain why you believe it was issued in error, e.g., "I am a U.S. citizen and should have applied for an SSN" or "I did not meet the criteria for an ITIN at the time of application"].
I would like to have this number removed from your systems.
My details are as follows:
- Full Legal Name: [Your Full Legal Name]
- Previous Name (if applicable): [Your Previous Name]
- Current U.S. Mailing Address: [Your Current U.S. Mailing Address]
- Foreign Address: [Your Foreign Address]
- U.S. Telephone Number: [Your U.S. Telephone Number]
- ITIN: [Your ITIN]
I appreciate your prompt attention to this matter and ask for confirmation once the ITIN has been removed.
Sincerely,
[Your Full Legal Name]
Rescind Itin Sample Letter: Permanently Leaving the U.S.
Dear Internal Revenue Service,
I am writing to formally request the removal of my Individual Taxpayer Identification Number (ITIN) from your records. I have been issued an ITIN previously to comply with U.S. tax laws.
However, I have now permanently departed the United States and do not anticipate filing any further U.S. tax returns. Therefore, I no longer require my ITIN.
Please find my personal information below:
- Full Legal Name: [Your Full Legal Name]
- Previous Name (if applicable): [Your Previous Name]
- Current U.S. Mailing Address: [Your Current U.S. Mailing Address] (This may be a forwarding address or a former U.S. address)
- Foreign Address: [Your Current Foreign Address]
- U.S. Telephone Number: [Your U.S. Telephone Number] (If you no longer have one, state this)
- ITIN: [Your ITIN]
I would be grateful if you could process this request and provide confirmation of the removal of my ITIN.
Sincerely,
[Your Full Legal Name]
Rescind Itin Sample Letter: Dependent No Longer Needs ITIN
Dear Internal Revenue Service,
I am writing to request the removal of my Individual Taxpayer Identification Number (ITIN) from your records. My ITIN was issued to me as a dependent on a U.S. tax return.
As I am no longer considered a dependent for tax purposes, or I have since obtained a Social Security Number, I no longer require this ITIN.
My details are as follows:
- Full Legal Name: [Your Full Legal Name]
- Previous Name (if applicable): [Your Previous Name]
- Current U.S. Mailing Address: [Your Current U.S. Mailing Address]
- Foreign Address: [Your Foreign Address]
- U.S. Telephone Number: [Your U.S. Telephone Number]
- ITIN: [Your ITIN]
Please acknowledge receipt of this request and confirm when my ITIN has been removed from your active files. Thank you for your assistance.
Sincerely,
[Your Full Legal Name]
In conclusion, while there isn't a simple button to click to cancel your ITIN, by sending a clear and concise letter or email to the IRS, you can effectively request that your ITIN be removed from their active records. Ensure you include all the necessary personal details and a clear explanation of why you no longer need the number. Keeping a copy of your request for your own records is always a good practice.