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

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. ITINs assigned before 2013 with a middle digit of 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, or 88 have already been deactivated. ITINs with middle digits 90, 91, 92, 94, 95, 96, 97, 98, 99 issued before 2013 also expired in earlier rounds.

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.

Example timeline:

• Tax year 2022: you file using ITIN ✓
• Tax year 2023: you do NOT file
• Tax year 2024: you do NOT file
• Tax year 2025: you do NOT file
• January 1, 2026: ITIN automatically expires.

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

Returns filed with an expired ITIN are:

• Processed but treated as if no ITIN was provided
• Subject to a delay of weeks to months
• Denied the Child Tax Credit (CTC), Credit for Other Dependents (ODC), and other refundable credits — even if you would otherwise qualify
• Issued a CP-565 notice (“We Need More Information About Your ITIN”) requesting renewal

How to renew your ITIN

File IRS Form W-7 (Application for IRS Individual Taxpayer Identification Number) with the word “RENEWAL” written across the top, along with:

• Original or certified-copy passport (or two alternative ID documents)
• A federal tax return for the year of renewal
• Mail to: IRS, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342

Processing time is typically 7-11 weeks during peak season (January-April) and 6-8 weeks otherwise. There is no fee to renew.

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, the clock starts from your last return filing date
• ❌ “Active ITINs (currently being used) still expire periodically” — wrong, active ITINs do NOT expire
• ❌ “You must visit an IRS office to renew” — wrong, renewal is by mail only (or through a Certifying 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 →