Is your ITIN expired? Here's how to renew it
An ITIN expires on December 31 of the third year in a row it wasn't used on a federal return. Renew it with Form W-7, ticking the renew box, and include your identity documents. Filing with an expired ITIN can delay your return. If you don't need to file, you don't need to renew.
Updated November 2026 · By Pankil Kumar, Managing Partner
Quick facts
- Expires after. Three consecutive tax years of non-use
- Renew with. Form W-7, with the renew box ticked
- If expired. Your return can be delayed
When does an ITIN expire?
The rule's simple. If your ITIN hasn't been used on a federal tax return at least once in the last three tax years, it expires on December 31 of the third year. ITINs issued before 2013 that were never renewed have also expired. Check any letter from the IRS, such as a CP48 notice.
Do you need to renew?
Only if you'll use the number on a return. If it's only on information returns filed by someone else, like a 1099 from a bank, you don't have to renew just for that.
| Situation | Renew? |
|---|---|
| You'll file a US return this year | Yes, if it's expired |
| You're listed as a spouse or dependent on a return | Generally yes, if claimed for a benefit |
| Your ITIN appears only on third-party forms | No |
| You now have an SSN | No, stop using it, and tell the IRS |
How do you renew?
- Complete Form W-7 and tick "Renew an existing ITIN".
- Enter your ITIN and the name you used.
- Include original or certified identity documents, or use a Certifying Acceptance Agent.
- Attach a federal tax return, unless an exception applies. The IRS requires this for expired ITINs since 2022.
- Mail it to the IRS, or work through an agent.
Processing can take weeks, and often longer during tax season. The IRS suggests applying early. If you've got a return due, renew first or together, so refunds aren't held up.
Should you send your passport?
You can mail originals to the IRS, but most people prefer not to. An IRS Certifying Acceptance Agent can certify passports and birth certificates for primary and secondary applicants. Dependents have narrower rules. We handle this by video, so your passport stays with you in most cases.
What if your name changed?
Include your legal name change documents with your W-7. Otherwise, your records may not match and your return can get stuck.
Applying for a new ITIN for the first time? See ITIN vs SSN and our service page.
Sources
General information, not tax advice for your situation.
Filing from outside the US?
ITINs, expat returns, non-resident returns and Form 5472.
See our ITIN and cross-border serviceHow do I know if my ITIN is expired?
If you haven't used it on a federal return in three years, it's probably expired. Also check for IRS notices.
Can I still file with an expired ITIN?
The IRS will accept the return, but it may be delayed and some credits may not apply until you renew.
How long does ITIN renewal take?
Often around seven weeks, and longer during tax season or for applications from abroad.
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