ITIN renewal: when your ITIN expires and how to renew it

Does an ITIN expire?

Yes, if you stop using it. The IRS says an ITIN that isn’t used on a US federal tax return for any 3 consecutive tax years expires on December 31 after the third tax year of non-use. The IRS’s internal manual gives an example: an ITIN not used on a return for tax years 2016, 2017 or 2018 expired on December 31, 2019. On the same pattern, an ITIN that isn’t on a return for tax years 2023, 2024 or 2025 expires on December 31, 2026.

“Used” has a specific meaning. The ITIN counts if it belongs to anyone listed on the return: the filer, a spouse, a dependent, or a qualifying person for the child and dependent care credit. It also has to match the name the IRS has on file. The manual says that if the name and ITIN don’t match, the ITIN isn’t treated as used.

ITINs issued before 2013

Every ITIN assigned before 2013 that was never renewed has expired. From the end of 2016 to the end of 2020, the IRS expired these older ITINs in batches by their middle digits; the last batch expired on January 1, 2021. That schedule is over, so the middle digits no longer tell you anything. An old ITIN has expired unless it was renewed, and a renewed ITIN follows the same three-year rule as any other.

How to check whether your ITIN has expired

Start with your own records, then check with the IRS if you’re unsure.

• Was the ITIN on a federal tax return, yours or one that listed you, for any of the last three tax years? If not, it has expired or will expire on December 31 this year.
• Was it assigned before 2013 and never renewed? Then it has expired.
• Check your tax records in your IRS Online Account, as the IRS suggests. The IRS says Online Account works for taxpayers with international addresses.
• Or call the IRS: 800-829-1040 inside the US, or 267-941-1000 (not toll-free) from abroad.

If you think your ITIN was expired by mistake because you did use it, say so when you call. The IRS manual lets its phone and Taxpayer Assistance Center staff look into the claim and request reactivation if the ITIN was deactivated in error.

Lost the number itself? See how to find your ITIN before you start a renewal.

When you must renew, and when you don’t

You must renew an expired ITIN if it will be included on a US federal tax return. Otherwise, you can leave it expired.

How to renew your ITIN

You renew by filing a new Form W-7 with the tax return you need the ITIN for. Since January 1, 2022, a renewal has to include a federal tax return unless you qualify for one of the exceptions in the W-7 instructions.

1. 1

   Check “Renew an existing ITIN”

   It’s in the Application type section at the top right of page 1.

2. 2

   Pick a reason box

   Check the box, a to h, that applies to you, even though you’re renewing. Publication 1915 says writing “Renewing an ITIN” next to box h isn’t a valid reason.

3. 3

   Fill in lines 6e and 6f

   Check Yes on line 6e, then enter your ITIN and the name it was issued under on line 6f. If you don’t know the number, check No/Don’t know, but the W-7 instructions say leaving it off can delay processing.

4. 4

   Document any name change

   If your legal name has changed since the ITIN was issued, attach proof such as a marriage certificate or a court order, which can include a divorce decree.

5. 5

   Attach the W-7 to your tax return

   Put it on the front of the Form 1040 or 1040-NR that lists the ITIN, and send them together.

6. 6

   Include identity documents

   Send originals or copies certified by the issuing agency. A passport works on its own; otherwise send at least two documents from the IRS list.

Renewals need the same documents as new applications. They must be current, and at least one must have a photo unless the applicant is a dependent under 14 (under 18 if a student). The document checklist lists what the IRS accepts, and the W-7 instructions guide goes line by line.

If you mail the package, send it to the ITIN Operation in Austin, not to the address in your tax return’s instructions. The IRS processes the W-7 first, then the return.

TheITINapp can prepare your renewal Form W-7 and check your documents before they go to the IRS (what’s included). The fee doesn’t cover preparing the tax return you attach.

Renewing for a spouse or dependents

For tax years after 2017, spouses and dependents can renew only if they’re claimed for an allowable tax benefit or they file their own tax return. The allowable tax benefits are:

• a spouse filing a joint return
• head of household filing status
• qualifying surviving spouse filing status
• the American opportunity tax credit
• the premium tax credit
• the child and dependent care credit
• the credit for other dependents

Each person renewing needs their own Form W-7. Attach them all to the same tax return, list each person on it, and include the schedule or form for the benefit. For the credit for other dependents, the box next to the dependent’s name must be checked.

Dependents usually have to prove US residency as well. A passport without a US date of entry isn’t enough on its own for them. The exceptions are dependents of US military personnel stationed overseas, and dependents from Canada or Mexico who are claimed for a benefit other than the credit for other dependents. ITIN for a spouse or dependent covers the family rules in more detail.

Can you renew an ITIN online?

No. The IRS takes renewals the same ways as new applications: by mail or in person.

What happens if you file with an expired ITIN

The IRS lists three consequences:

• your return may take longer to process
• you may not be able to claim certain credits until the ITIN is renewed
• that can mean a smaller refund, or penalties and interest

Renewing keeps your original assignment date. That matters for the child tax credit, the credit for other dependents and the American opportunity tax credit, which require the ITIN to have been assigned by the return’s due date, including extensions.

How long a renewal takes

The same as a new application: allow 7 weeks, or 9 to 11 weeks if you apply from abroad or between January 15 and April 30. Publication 1915 says documents you mail with a renewal come back within 60 days of the IRS receiving and processing your W-7.

When the renewal is done, you get a CP565. The IRS’s sample renewal notice reads “We renewed your Individual Taxpayer Identification Number.” See ITIN processing time for how to check on a renewal, and the CP565 notice for what the letter says.