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Myth: 'My ITIN never expires' — what IRS Publication 1915 actually says

False: an ITIN does expire. What IRS Publication 1915 says about the non-use rule, how to tell if yours lapsed, and the ways to renew with Form W-7.

The myth

My Individual Taxpayer Identification Number (ITIN) never expires — once I have it, it’s good forever.

The fact

FALSE. Per IRS Publication 1915 and Internal Revenue Code §6109, an ITIN expires if it is NOT used on a federal tax return for 3 consecutive tax years. And per IRS Topic 857, “if your ITIN was assigned before 2013 and was never renewed, it is expired.”

Why this matters

Misinformation about immigration procedures causes immigrants to make harmful decisions: paying unnecessary fees, missing deadlines, refusing benefits their families are legally entitled to, or accidentally creating their own legal problems. This page directly contradicts a high-search-volume misconception using primary-source citations.

The 3-year non-use rule

Your ITIN was issued for one purpose: to file federal taxes when you cannot obtain a Social Security number. If you fail to file a federal return using your ITIN for three consecutive tax years, the IRS automatically expires the number.

The current example, published by the IRS: the Instructions for Form 1040-C (Rev. January 2026) state, “For tax year 2026, ITINs that were not included on at least one tax return filed in the last 3 consecutive tax years (2023, 2024, or 2025) will expire on December 31, 2026.” (Checked against IRS.gov on October 8, 2026.) The rule’s general form, from the IRS renewal page: an ITIN not used for any 3 consecutive tax years “expires on December 31 after the third tax year of non-use.”

If your spouse or dependent has an ITIN that you list on YOUR tax return, that counts as “use” — it does not need to be the primary filer’s ITIN that’s used.

What happens if you try to file with an expired ITIN

The IRS renewal page lists the consequences of filing with an expired ITIN:

“There may be a delay in processing your return.”
“You may not be able to claim certain credits unless your ITIN is renewed.”
“This may result in a reduced refund or penalties and interest.”

CP565 is not part of this: the IRS describes the CP565 notice as “We assigned you an ITIN.”

How to renew your ITIN

File IRS Form W-7 (Application for IRS Individual Taxpayer Identification Number) with the box “Renew an existing ITIN” checked in the Application type section (top right corner), along with:

Original passport or a copy certified by the issuing agency (the IRS does not accept notarized copies), or at least two current documents from the IRS list that together verify your identity and foreign status. The IRS says dependents must also prove U.S. residency, unless they are dependents of U.S. military personnel stationed overseas or residents of Canada or Mexico; a passport used alone for that purpose needs a date-of-entry stamp
A U.S. federal tax return — the Form W-7 instructions say all renewal applications must include one unless you meet an exception to the requirement
Mail to: Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342 — or apply in person at an IRS Taxpayer Assistance Center, a VITA site with ITIN services, or an acceptance agent

The IRS says to allow 7 weeks for notification, and 9-11 weeks if you apply during tax season (January 15 to April 30) or from overseas. There is no fee to renew.

IRS renewal details and return of documents

The IRS’s ITIN renewal page (checked October 23, 2026) states:

Information returns only: an expired ITIN used only on information returns reporting payments received, such as Form 1099, does not need renewal. The IRS says expired ITINs can continue to be used on information returns.
Prior ITIN fields: for lines 6e and 6f of Form W-7, the IRS requires the Yes box if the ITIN is known, followed by that ITIN and the name under which it was issued. If the ITIN is unknown, the IRS specifies the No/Don’t know box.
Legal name change: if the legal name changed since the ITIN was issued, the IRS requires documentation supporting the change, such as a copy of a marriage certificate or court order.
Mailed supporting documents: the IRS’s supporting-documents page (checked October 23, 2026) says mailed supporting documents are returned to the mailing address on line 2 of Form W-7. The IRS gives a return time of up to 60 days.

What is NOT correct about ITIN expiration

Common false claims you may have heard:

❌ “ITINs expire after 5 years” — wrong, it’s 3 consecutive years of non-use
❌ “ITINs expire on a fixed birthday/date” — wrong, expiration is not tied to a birthday or the date the ITIN was issued; the IRS counts tax years of non-use: an unused ITIN expires on December 31 after the third consecutive tax year of non-use
❌ “Active ITINs (currently being used) still expire periodically” — wrong, active ITINs do NOT expire
❌ “You can only renew by mail” — incomplete: the IRS says you can apply for or renew by mail or in person — at an IRS Taxpayer Assistance Center by appointment, a VITA site with ITIN services, a Certifying Acceptance Agent, or an Acceptance Agent

Other immigration myths to know

Common immigration misconceptions, each linked to its evidence-based correction:

‘My ITIN never expires’ — The 3-year non-use rule
‘ICE can enter my home without a warrant’ — Fourth Amendment requirements
‘Public charge applies to my US-citizen children’s SNAP’ — 2022 USCIS rule

See all myth-vs-fact pages →

Frequently asked questions

How do I know if my ITIN has expired?

Apply the IRS rule: an ITIN not used on a U.S. federal tax return for any 3 consecutive tax years expires on December 31 after the third tax year of non-use. Review the returns your ITIN appeared on (as the filer or as a dependent), or call the IRS at 1-800-829-1040 with your ITIN ready. Note that CP565 is not an expiration notice — the IRS describes CP565 as the notice that it assigned you an ITIN.

Can I renew my ITIN online?

No online renewal exists. The IRS lists mail and in-person routes for applying or renewing: by mail to the IRS ITIN Operation in Austin, or in person at an IRS Taxpayer Assistance Center by appointment (844-545-5640), a VITA site with ITIN services, a Certifying Acceptance Agent, or an Acceptance Agent. A renewal W-7 must include a U.S. federal tax return unless you meet an exception listed in the Form W-7 instructions.

Does my spouse or child's ITIN expire too?

Yes. Every ITIN follows the same 3-year non-use rule. However, if any ITIN on the return is used (yours OR a dependent’s), that counts as use for that ITIN. Do not list a family member on a return only to keep an ITIN active: the IRS says spouses or dependents who do not file their own return are eligible for an ITIN only when they are claimed for an allowable tax benefit and listed with the schedule or form for that benefit.

If my ITIN expired and I get an SSN later, do I still need to renew?

No. Once you receive a Social Security number, you stop using your ITIN entirely — file all future returns with your SSN. The IRS renewal page says not to renew your ITIN if you get an SSN. Write to the IRS so it can combine your ITIN tax history with the new SSN.

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General information, not legal advice. MigrantUSA is an independent publisher and is not a law firm; using this site does not create an attorney-client relationship, and this content is not a substitute for advice from a licensed attorney about your specific situation. US federal, state, and local government procedures, fees, and forms change. Always verify current details directly with the relevant agency before acting. For immigration, tax, or other legal matters specific to your situation, consult a licensed attorney or BIA-accredited representative.