If you've been issued an Individual Taxpayer Identification Number (ITIN) and no longer need it, you might be wondering how to formally cancel it. While the IRS doesn't technically "cancel" an ITIN in the same way you'd close an account, you can inform them of your decision. This article provides a Sample Letter to Cancel ITIN and guides you through the process.
Understanding the Sample Letter to Cancel ITIN
While the IRS doesn't have a specific form to request the cancellation of an ITIN, sending a formal letter is the recommended way to communicate your wishes. This letter serves as official notification to the IRS that you no longer require your ITIN for tax purposes. It's important to understand that the IRS will not issue you a new ITIN later if you change your mind, so be sure this is the decision you want to make.
Your letter should clearly state your intention to relinquish your ITIN. It should also include all necessary personal information so the IRS can identify your record. Think of it as a formal request to have your ITIN designation removed from their active systems.
- Personal Information:
- Full Legal Name (as used when the ITIN was issued)
- Previous Names (if applicable)
- Current Address
- Social Security number (if you have one)
- Your ITIN
- A clear statement that you wish to relinquish your ITIN
- Supporting Documents (Optional but Recommended):
| Document Type | Reason for Relinquishing |
|---|---|
| Proof of new legal status | If you've obtained a Social Security number. |
| Other relevant documentation | Depending on your specific situation. |
Sample Letter to Cancel ITIN After Obtaining a Social Security Number
This example is for individuals who have obtained a Social Security Number (SSN) and therefore no longer need their ITIN for tax filing purposes.
[Your Full Name]
[Your Current Address]
[Your City, Postcode]
[Your Email Address]
[Your Phone Number]
[Date]
Internal Revenue Service
Austin, TX 73301-0009
Subject: Request to Relinquish Individual Taxpayer Identification Number (ITIN)
Dear Sir or Madam,
I am writing to formally request the relinquishment of my Individual Taxpayer Identification Number (ITIN). I was issued this ITIN for tax purposes but have since obtained a Social Security Number (SSN) and no longer require the ITIN.
My ITIN is [Your ITIN].
My full legal name, as it appears on my tax records, is [Your Full Name].
My current address is [Your Current Address].
My Social Security Number is [Your Social Security Number].
I kindly request that my ITIN be deactivated and removed from your active records. I understand that this action is permanent and that I will not be able to apply for another ITIN in the future.
I have attached a copy of my Social Security card for your reference.
Thank you for your time and assistance in this matter.
Sincerely,
[Your Signature]
[Your Typed Name]
Sample Letter to Cancel ITIN Due to No Longer Being a U.S. Taxpayer
This example is for individuals who have moved abroad and are no longer considered a U.S. tax filer, thus no longer needing an ITIN.
[Your Full Name]
[Your Current Overseas Address]
[Your City, Postal Code, Country]
[Your Email Address]
[Your Phone Number]
[Date]
Internal Revenue Service
Austin, TX 73301-0009
Subject: Request to Relinquish Individual Taxpayer Identification Number (ITIN)
Dear Sir or Madam,
This letter serves as a formal request to relinquish my Individual Taxpayer Identification Number (ITIN). I was previously required to obtain an ITIN for U.S. tax filing purposes. However, I have permanently relocated outside of the United States and am no longer a U.S. tax filer.
My ITIN is [Your ITIN].
My full legal name, as it appears on my tax records, is [Your Full Name].
My current overseas address is [Your Current Overseas Address].
As I am no longer subject to U.S. tax filing requirements, I no longer require an ITIN. I understand that by relinquishing my ITIN, I will be unable to obtain another one in the future.
I appreciate your understanding and prompt attention to this request.
Sincerely,
[Your Signature]
[Your Typed Name]
Sample Letter to Cancel ITIN for a Minor Who No Longer Needs It
This is for a situation where a minor was issued an ITIN but now no longer requires it, perhaps due to obtaining an SSN or no longer meeting tax filing criteria.
[Parent/Guardian Full Name]
[Parent/Guardian Current Address]
[Parent/Guardian City, Postcode]
[Parent/Guardian Email Address]
[Parent/Guardian Phone Number]
[Date]
Internal Revenue Service
Austin, TX 73301-0009
Subject: Request to Relinquish Individual Taxpayer Identification Number (ITIN) for Minor Child
Dear Sir or Madam,
I am writing on behalf of my child, [Minor Child's Full Name], to request the relinquishment of their Individual Taxpayer Identification Number (ITIN). The ITIN was issued to [Minor Child's Full Name] under tax year [Year of Issuance, if known].
The ITIN to be relinquished is [Minor Child's ITIN].
The full legal name of the minor child is [Minor Child's Full Name].
The previous name of the minor child (if applicable) is [Minor Child's Previous Name].
The date of birth of the minor child is [Minor Child's Date of Birth].
The current address for the minor child is [Minor Child's Current Address].
My (the parent/guardian) Social Security Number is [Parent/Guardian's SSN, if applicable].
We are requesting the relinquishment of this ITIN because [State the reason, e.g., the child has obtained a Social Security Number, or the child no longer meets the criteria for needing an ITIN]. We understand that this decision is permanent.
Thank you for processing this request.
Sincerely,
[Parent/Guardian Signature]
[Parent/Guardian Typed Name]
Sample Letter to Cancel ITIN for Business Purposes No Longer Applicable
This example is for businesses or individuals who used an ITIN for specific business transactions that are now concluded or no longer relevant.
[Business Name]
[Your Full Name (as authorized representative)]
[Your Business Address]
[Your City, Postcode]
[Your Email Address]
[Your Phone Number]
[Date]
Internal Revenue Service
Austin, TX 73301-0009
Subject: Request to Relinquish Individual Taxpayer Identification Number (ITIN) for Business Use
Dear Sir or Madam,
This letter is to formally request the relinquishment of the Individual Taxpayer Identification Number (ITIN) associated with [Your Full Name], which was used for business purposes by [Business Name]. The ITIN was utilized for [briefly explain the purpose, e.g., specific transactional reporting, contractor payments].
The ITIN to be relinquished is [Your ITIN].
The full legal name associated with this ITIN is [Your Full Name].
The business name is [Business Name].
The business address is [Your Business Address].
The business activities for which this ITIN was required are now concluded or no longer necessitate its use. We confirm that we no longer have any tax obligations that require the use of this specific ITIN. We understand that this relinquishment is permanent.
We kindly request that this ITIN be deactivated from your active records.
Sincerely,
[Your Signature]
[Your Typed Name]
In conclusion, while the IRS does not have a direct cancellation process for ITINs, sending a clear and comprehensive letter is the correct procedure. Remember to be certain of your decision, as an ITIN cannot be reissued. By following the guidelines and using the Sample Letter to Cancel ITIN provided, you can effectively communicate your wish to relinquish your ITIN to the IRS.