The Internal Revenue Service says to expect a few changes when the nation's individual income tax filing season opens on Jan. 23. You don't have to wait until then to meet with a tax professional or start the process though. The Protecting Americans from Tax Hikes Act, known as the PATH Act, requires the IRS to withhold refunds on tax returns claiming the Earned Income Tax Credit or the Additional Child Tax Credit until mid-February. Anyone filing a tax return with an expired ITIN could experience return processing and refund delays, as well as denial of some tax benefits until the number is renewed. An ITIN renewal application could take up to 11 weeks to process during tax filing season.

Source: ABC News January 15, 2017 14:04 UTC