applicable date
(3) Term of ITIN (A) In general An individual taxpayer identification number issued after December 31, 2012 , shall remain in effect unless the individual to whom such number is issued does not file a return of tax (or is not included as a dependent on the return of tax of another taxpayer) for 3 consecutive taxable years ending after the issuance of such number. In the case of an individual described in the preceding sentence, such number shall expire on the day after the due date for the return of tax for such third consecutive taxable year. (B) Special rule for existing ITINs In the case of an individual with respect to whom an individual taxpayer identification number was issued before January 1, 2013 , such number shall remain in effect until the earlier of— (i) the applicable date, or (ii) if the individual does not file a return of tax (or is not included as a dependent on the return of tax of another taxpayer) for 3 consecutive taxable years at least one of which ends after December 18, 2015 , the due date for the return of tax for such third consecutive taxable year. (C) Applicable date For purposes of subparagraph (B), the term “applicable date” means— (i) January 1, 2017 , in the case of an individual taxpayer identification number issued before January 1, 2008 , (ii) January 1, 2018 , in the case of an individual taxpayer identification number issued in 2008, (iii) January 1, 2019 , in the case of an individual taxpayer identification number issued in 2009 or 2010, and (iv) January 1, 2020 , in the case of an individual taxpayer identification number issued in 2011 or 2012.
Source
26 USC § 6109(i)(3)
Scoping language
None identified, default scope is assumed to be the parent (subchapter B) of this section.