Q1: Which ITINs will expire? A1: ITINs that have not been used on a tax return for Tax Year 2014, Tax Year 2015 or Tax Year 2016 will expire December 31, 2017. Additionally, ITINs with middle digits of 70, 71, 72 or 80 (e.g. 9NN-70-NNNN) will also expire at the end of the year. Q2: Which ITINs will NOT expire? A2: Any ITIN that does not have a middle digit of 70, 71, 72 or 80  and  was used on a tax return for Tax Year 2014, Tax Year 2015 or Tax Year 2016 will not expire. Q3: What should I do if I’m notified that my ITIN will expire? A3: If you receive notice that you, your spouse, or your dependent’s ITIN is scheduled to expire and you will be filing a tax return or claim for refund in 2018, you should begin the renewal process as soon as possible. If you receive the CP-48 Notice after you have submitted your Form W-7 to renew your ITIN, you may disregard the notice. No additional action is required.  You should not renew an ITIN if the ITIN holder now has or...