When Does Your ITIN Expire?
ITINs do not last forever. The IRS has implemented expiration rules that can cause your ITIN to become invalid, preventing you from filing your tax return or receiving refunds. There are two main reasons an ITIN expires:
1. Non-Use Expiration (3-Year Rule)
Any ITIN that has not been used on a federal income tax return at least once in the last three consecutive tax years will expire automatically. For example, if you last used your ITIN on a return filed for tax year 2022, and you did not use it for tax years 2023, 2024, or 2025, your ITIN expired at the end of 2025.
This rule applies regardless of when the ITIN was originally issued. Even a relatively new ITIN can expire if unused for three years.
2. Middle-Digit Expiration Schedule
The IRS has implemented a rolling expiration schedule based on the middle digits (fourth and fifth positions) of your ITIN. This was part of the PATH Act of 2015, which required the IRS to deactivate ITINs on a staggered basis.
Expiration waves already completed: - ITINs with middle digits 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88 -- expired between 2017 and 2021 - ITINs with middle digits 90, 91, 92, 94, 95, 96, 97, 98, 99 -- expired between 2021 and 2024
For 2026: If your ITIN has middle digits that fell within the earlier expiration waves and you have not yet renewed, your ITIN remains expired. You must renew before including it on a tax return.
Important Note
Even if your ITIN's middle digits have not yet been scheduled for expiration, the 3-year non-use rule still applies. Both rules operate independently.
How to Check If Your ITIN Is Expired
There is no online portal to check your ITIN status directly. However, you can determine if your ITIN has expired through the following methods:
- Review your filing history: If you have not included your ITIN on a federal tax return in the past three years, it has likely expired due to non-use.
- Check your middle digits: Look at the fourth and fifth digits of your ITIN (format: 9XX-XX-XXXX). Cross-reference with the expiration schedule above.
- Call the IRS: Contact the IRS at 1-800-829-1040 to inquire about your ITIN status. International callers can reach the IRS at 1-267-941-1000.
- IRS notice: If you filed a return with an expired ITIN, the IRS will send a notice (CP565) informing you that your ITIN has expired and needs renewal.
- Check your records: The IRS sends Notice CP48 when your ITIN is approaching expiration. Check your mail and any correspondence from the IRS.
What Documents Do You Need to Renew?
The renewal process requires:
Required Forms - Form W-7 (Application for IRS Individual Taxpayer Identification Number) -- check the "Renew an existing ITIN" box at the top - Note: You do NOT need to attach a tax return when renewing. A tax return is only required for initial ITIN applications.
Identity and Foreign Status Documents
You must provide documentation to prove your identity and foreign status. The IRS accepts the following:
Primary document (proves both identity and foreign status): - Valid passport (this is the only single document that serves both purposes)
If you do not have a valid passport, you must provide two documents -- one for identity and one for foreign status. Acceptable documents include:
| Identity Documents | Foreign Status Documents |
|---|---|
| National ID card (with photo, name, address, DOB) | Passport (even expired) |
| U.S. driver's license | National ID card |
| Civil birth certificate (under age 18) | Civil birth certificate |
| Foreign driver's license | U.S. visa |
| U.S. state ID card | Foreign military ID |
| Foreign military ID card | USCIS photo ID |
| U.S. military ID card | Medical records (under age 6) |
| Foreign voter registration card | School records (under age 14, 18 for students) |
Document Requirements - Documents must be original or certified copies from the issuing agency - Notarized copies are NOT accepted - Documents in foreign languages must include a certified English translation - Passports do not need to be translated
Three Ways to Renew Your ITIN
Method 1: Certifying Acceptance Agent (CAA) -- Recommended
A Certifying Acceptance Agent (CAA) is an individual or organization authorized by the IRS to verify identity documents on behalf of applicants. This is the most convenient method.
Process: 1. Contact a CAA (like Clemta) 2. Submit your Form W-7 and supporting information 3. The CAA verifies your identity documents and creates certified copies 4. The CAA submits your renewal application to the IRS on your behalf 5. Your original documents are returned to you immediately
Timeline: 7-9 weeks for processing after the CAA submits your application
Advantages: - No need to mail your original passport or documents - Application is reviewed for completeness before submission - Lower rejection rate due to professional preparation - Available remotely -- no need to visit an IRS office
Method 2: Mail Your Application
You can mail your renewal directly to the IRS.
Process: 1. Complete Form W-7 (check the renewal box) 2. Gather your original identity documents or certified copies from the issuing agency 3. Mail everything to: IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342
Timeline: 7-11 weeks processing time, plus mail transit time. During peak season (January-April), expect up to 14 weeks.
Advantages: - No appointment needed - Can be done from anywhere in the world
Disadvantages: - Must mail original documents (passport, national ID, etc.) - Documents are returned after processing (6-14 weeks without your passport) - Higher rejection rate due to common form errors - No way to track application status easily
Method 3: IRS Taxpayer Assistance Center (TAC)
You can renew in person at designated IRS offices in the United States.
Process: 1. Schedule an appointment by calling 1-844-545-5640 2. Bring completed Form W-7 and original identity documents 3. An IRS employee verifies your documents in person 4. Your documents are returned to you the same day
Timeline: Same-day document verification, then 7-9 weeks for ITIN processing
Advantages: - Documents verified and returned immediately - Face-to-face assistance with any questions
Disadvantages: - Limited locations (only available in the U.S.) - Must schedule an appointment (can be weeks out) - Not practical for applicants outside the United States
Family Renewals: Renewing Multiple ITINs at Once
The IRS allows family members to renew their ITINs together on a single submission. If one family member's ITIN has expired, it is a good opportunity to renew ITINs for the entire family.
Who Qualifies for Family Renewal?
You can include the following family members in one renewal package: - Primary taxpayer and their spouse - Dependents claimed on the primary taxpayer's return
How Family Renewal Works
- Complete a separate Form W-7 for each family member being renewed
- Include identity documents for each applicant
- Submit all forms together in one package (or through a single CAA engagement)
Benefits of Family Renewal - Saves time by processing all renewals simultaneously - Ensures the entire family is ready for the next tax filing season - Avoids the hassle of tracking multiple separate renewal timelines
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What Happens If You Don't Renew Your ITIN?
Failing to renew an expired ITIN has several consequences:
Tax Filing Impacts - Your tax return will be processed, but without certain tax credits - Child Tax Credit will not be allowed until the ITIN is renewed - Credit for Other Dependents will be denied - Refunds related to disallowed credits will be held - Your return may be delayed while the IRS processes the renewal
Financial Impacts - Banking: Some financial institutions may flag accounts with expired ITINs - Withholding: Payers may withhold at the maximum rate (30%) if they cannot validate your ITIN - Tax treaty benefits: May not be applied, resulting in higher withholding on U.S.-source income
What Does NOT Happen - Your ITIN is not permanently cancelled -- it can be renewed at any time - Previously filed returns are not affected - You will not face penalties solely for having an expired ITIN
Cost of ITIN Renewal
Government Fees The IRS charges $0 to renew your ITIN. There is no government fee for the renewal itself.
Professional Service Fees If you use a Certifying Acceptance Agent or tax professional to assist with your renewal: - CAA services: Typically $150-$350 depending on the provider - Document certification: Usually included in CAA fees - Translation services: $30-$75 per document if needed
Mailing Costs If renewing by mail: - International shipping: $30-$80 (use a trackable service for original documents) - Return shipping: Included by IRS (standard mail within U.S.), but international returns may take longer
Tips for a Smooth Renewal
- Renew early: Don't wait until tax season. Submit your renewal in the fall (September-November) to have your ITIN active before January.
- Use a CAA: Avoid mailing your passport. A CAA can verify documents locally and submit on your behalf.
- Double-check Form W-7: The most common reasons for rejection are incomplete forms and checking the wrong boxes.
- Keep copies: Make photocopies of everything you submit, including the completed W-7 and all documents.
- Track your submission: If mailing, use a trackable shipping method and note the date sent.
- Renew the whole family: If one family member needs renewal, check whether others do too.
Frequently Asked Questions
How long does ITIN renewal take?
Processing takes 7-11 weeks from the date the IRS receives your complete application. During peak tax season (January-April), processing may take up to 14 weeks. Using a CAA does not speed up IRS processing time but can reduce delays from application errors.
Can I file my tax return while waiting for ITIN renewal?
Yes. You can submit your Form W-7 renewal along with your tax return. The IRS will process both simultaneously. However, any refunds or credits will be held until the renewal is complete.
Do I need to attach a tax return to my ITIN renewal?
No. Unlike the initial ITIN application, a renewal does not require a tax return attachment. You only need Form W-7 and your identity documents.
Can I renew my ITIN from outside the United States?
Yes. You can renew by mail from anywhere in the world, or you can work with a CAA remotely. You do not need to be physically present in the United States.
What if my ITIN renewal is rejected?
If rejected, the IRS will send a notice explaining the reason. Common rejection reasons include incomplete forms, unacceptable documents, or missing information. You can correct the issue and resubmit. There is no penalty for a rejected renewal.
Can I renew my ITIN online?
No. As of 2026, the IRS does not offer online ITIN renewal. You must submit Form W-7 by mail, through a CAA, or in person at a TAC office.
Does renewing my ITIN change my ITIN number?
No. When you renew, you keep the same ITIN. The IRS simply reactivates your existing number.
What if I now qualify for an SSN?
If you have become eligible for a Social Security Number (for example, you received work authorization), you should apply for an SSN instead of renewing your ITIN. Once you receive your SSN, notify the IRS to merge your tax records.
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