A taxpayer who received a CP-48 notice from the IRS indicating that their existing ITIN was set to expire at the end of 2020 should have:

A. Applied for a new ITIN when they filed their 2020 federal tax return in 2021.

B.Applied for a new ITIN on or before December 31, 2020.

C.Renewed their existing ITIN as soon as possible, but only if they intend to file a U.S. tax return or claim for refund in 2021. D.Renewed their existing ITIN as soon as possible, regardless of their intent to file a U.S. tax return or claim for refund in 2021.

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