The legislation also created new requirements for immigrants who file their taxes with an Individual Taxpayer Identification Number (ITIN) for income earned in 2016 and beyond. Certain ITIN holders will need to revalidate their ITINs before they submit their 2016 tax return, and if they want to claim tax credits, primarily the Child Tax Credit.
- Have an ITIN with the middle digits 78 or 79 (i.e. 9XX-78-XXXX or 9XX-79-XXXX), or
- Have not used their ITINs on a federal tax return in 2013, 2014, or 2015