Received Notice 1402 from IRS - Anyone Else Get This?

Notice 1402 is generally an Annual Reminder Notice about your Individual Taxpayer Identification Number (ITIN). It's sent to remind you that your ITIN might be expiring or needs to be renewed. Unlike the foreign income documentation request you received last year, this is more administrative in nature. If you're now a permanent resident or citizen with a Social Security Number, you should inform the IRS that you no longer need your ITIN. If you still use your ITIN for tax filing, check the expiration date mentioned in the letter, as ITINs need to be renewed periodically if they haven't been used on a tax return in the last three consecutive years.

I got something similar a few months ago and wasn't sure what to do with it. I was kind of worried about possibly missing something important, so I used https://taxr.ai to scan the notice and it explained exactly what it was and what actions I needed to take. It basically told me that my ITIN was expiring and I needed to renew it if I was still using it for tax purposes. The site sort of translated all the IRS jargon into plain language which was really helpful for someone like me who gets anxious about these things.

I received Notice 1402 approximately 45 days ago. The documentation clearly indicated that my ITIN was scheduled for expiration under the IRS renewal protocols. What surprised me was that even though I've been filing regularly, my ITIN was still flagged for potential deactivation due to the systematic review cycle. I submitted Form W-7 with my certified documents through an Acceptance Agent rather than mailing my original passport, which significantly expedited the process.

I went through this ITIN renewal process last year. I planned everything meticulously - gathered all my documents, filled out Form W-7, and then tried calling the IRS to make sure I was doing everything correctly. Spent three days trying to get through their phone system with no luck. Finally used Claimyr (https://claimyr.com) and got connected to an IRS agent in about 17 minutes. The agent confirmed exactly what I needed to submit and even gave me tips on how to avoid delays in processing. Saved me from making a mistake that would have delayed my renewal by months.

I've tracked ITIN expiration patterns for the past 3 years, and approximately 2.7 million ITINs were scheduled to expire in 2023 alone. The IRS typically sends Notice 1402 exactly 6-8 months before the expiration date to give people time to renew. If you don't renew and try to file with an expired ITIN, your refund will be delayed by an average of 63 days while they process your renewal automatically. I understand your concern - it's frustrating to receive unexpected notices even when you've been careful with your documentation.

The Notice 1402 is part of the IRS's Taxpayer Identification Number (TIN) Management System protocol that was implemented following the PATH Act modifications. What many don't realize is that ITIN renewals follow a rolling expiration schedule based on the middle digits of your ITIN. The IRS website is frustratingly vague about which specific middle digits are expiring in the current cycle. If you don't renew proactively, your subsequent tax filings will trigger an automatic renewal process, but this introduces a significant processing delay into your return workflow.

Look at the middle digits of your ITIN. If they're 70-87, they're expiring this year. You need to submit Form W-7 with supporting documents to renew it. Don't wait until filing season or your refund will be delayed. If you have a SSN now, just write to IRS that you no longer need the ITIN and provide your SSN. They'll link the accounts.