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1- Which of the following ITIN ranges expired on December 31, 2018? (A) ITIN ranges with 73, 74, 75, 76, 77, 81, and 82 in

1- Which of the following ITIN ranges expired on December 31, 2018?

(A) ITIN ranges with "73", "74", "75", "76", "77", "81", and "82" in the fourth and fifth (middle) digits.

(B)ITIN ranges that begin with "78" or "79".

(C)ITIN ranges issued after 2017.

(D)ITINs do not expire.

2- Which of the following circumstances requires an ITIN for reasons other than filing a tax return?*

Nonresident alien student, professor, or researcher filing a U.S. federal tax return.

Dependent/spouse of a nonresident alien holding a U.S. visa.

Third-party reporting of mortgage interest.

Claiming a Child Tax Credit.

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