Many people hold an ITIN for years without a problem and then discover it has expired just when they need to file a return or claim a treaty benefit. An expired ITIN can delay a refund, slow a tax return and cause rejections. Renewal is straightforward once you know which rule applies to you and what the IRS expects. This guide explains it in plain language.
It is general information, not tax advice. Check the current Form W-7 instructions before you apply, because processes and deadlines change.
Does an ITIN expire?
Yes. An ITIN can expire in two main ways:
- It was not used on a federal tax return for three consecutive tax years. If you did not file, or you were not listed on a return, for three years in a row, the number expires.
- It was issued a long time ago and falls in a group the IRS scheduled for expiry. The IRS expired older ITINs in waves based on the middle two digits of the number. If your ITIN is old, check whether it falls in an affected group.
An expired ITIN does not mean you lose the number forever. It means you must renew it before you can use it on a new return. The number itself stays yours.
How to tell whether your ITIN has expired
- Look at the IRS letter you received when the ITIN was issued. It shows the number and the issue date.
- Count your filing years. If the number has not been on a return in any of the last three tax years, it has most likely expired.
- Read any IRS notices. The IRS mails notices to people whose ITINs are about to expire or have expired.
- Ask us or a tax professional if you are unsure. We can review your history before you spend time on an application.
Do I have to renew right now?
Only if you need to use the ITIN. You must renew an expired ITIN if you want to file a US federal return, claim a refund or a credit, or complete a form that requires a valid ITIN. If you have no filing requirement, you can wait, but the longer you wait the more likely you are to hit a deadline. Also, a return filed with an expired ITIN can be processed without certain exemptions or credits until the ITIN is renewed, which can reduce a refund.
If you filed with an expired ITIN, the IRS may send a letter explaining that your return was processed with some items disallowed. Renewing the ITIN usually lets those items be reconsidered. Follow the instructions in the letter.
Step by step: how to renew an ITIN
Step 1: Gather your documents
You need to prove your identity and foreign status again. A valid passport is the only document that can do both on its own. If you do not have a passport, you need at least two other accepted documents, such as a national identity card, a driver's licence or a foreign voter registration card, and they must be current. The IRS requires originals or copies certified by the issuing agency. Plain photocopies are not accepted.
Step 2: Complete Form W-7
Use the current Form W-7. Tick the box to renew an existing ITIN, enter the number you are renewing and complete the rest with your name exactly as it appears on your passport. If your name has changed, include the name you used when the ITIN was issued and the supporting document. Sign and date the form.
Step 3: Decide about the tax return
A new application usually needs a federal tax return attached. For a renewal, you generally do not have to attach a return, because you are renewing a number you already hold. Check the current W-7 instructions to confirm for your situation. If you also have a return to file this year, you may submit it with the W-7 as a package.
Step 4: Choose how to submit
- Mail the package to the IRS with original documents. The IRS returns them afterwards.
- Use a Certified Acceptance Agent who can verify your documents and certify copies so you do not need to mail your passport.
- Visit an IRS Taxpayer Assistance Center by appointment if you are in the United States.
Step 5: Wait for confirmation
The IRS sends a letter confirming that the ITIN has been renewed. Processing normally takes several weeks and is slower during peak filing season. Keep the letter with your tax records.
Family renewals
If several family members' ITINs expired, you can submit renewals together. Each person needs their own Form W-7 and their own identity documents. Submitting together is convenient but each application is reviewed separately, so a problem with one document does not need to hold up the others if you use a Certified Acceptance Agent who reviews them in advance.
Common reasons a renewal is rejected
- Plain photocopies instead of certified copies.
- A passport that has expired or an unreadable scan.
- A name that does not match the original ITIN record, with no proof of change.
- The wrong box ticked on the W-7 or a missing signature.
- A typo in the ITIN being renewed.
- No response to an IRS request for more information.
How to avoid your ITIN expiring again
- Use it on a federal return at least once every three years, if you have a filing requirement.
- Keep your IRS letter and a note of the number somewhere safe.
- Update your address with the IRS so you receive notices.
- Set a yearly reminder to check your status and your documents.
Is an ITIN what you actually need?
Before you renew, make sure the ITIN is the number you need. If you own a US company, the company uses an EIN, and the ITIN only matters for your personal filings. See ITIN versus EIN and our overview of what an ITIN is.
How we can help
Our ITIN service checks whether your number has expired, prepares the renewal Form W-7 and works with an IRS Certified Acceptance Agent so you do not need to post your passport. We can also prepare your US tax filings once the ITIN is active.
Conclusion
An expired ITIN is an inconvenience, not a dead end. Confirm that it has expired, gather valid documents, file a renewal Form W-7 and submit it through the route that suits you. Contact our team and we will review your case before you apply.
