IRS Letter 5821 — Your ITIN Has Expired

IRS Letter 5821 — Your ITIN Has Expired

IRS Letter 5821 informs your ITIN expired (not used in 3 consecutive tax years). You need to renew before filing next return.

What to do

1. File Form W-7 to renew BEFORE next tax filing. 2. Include passport (original or CAA-certified). 3. Can file W-7 with tax return as one package. 4. Processing: 7-11 weeks. 5. Don’t file return until ITIN renewed — otherwise rejected.

Common scams to avoid

⚠️ Always verify letter is legitimate BEFORE acting:

• USCIS NEVER calls first — always letter first
• IRS NEVER asks for payment in bitcoin, gift cards, instant transfer
• USCIS/IRS do NOT threaten deportation by phone
• Verify case number at egov.uscis.gov or irs.gov/account
• Call OFFICIAL number from uscis.gov/irs.gov — NOT the number on suspicious letter

Resources

• USCIS Case Status: egov.uscis.gov/casestatus
• IRS Account: irs.gov/account
• Report USCIS scam: uscis.gov/scams
• Report IRS scam: 1-800-366-4484

Related information

• Find immigration attorney
• Free VITA tax help by state
• Paths to legal status

Last verified: 2026-05-25.

General information — not legal advice. Consult attorney or CPA with ITIN/immigration experience.

Related procedural information

• ITIN — file federal taxes without SSN — required for federal and most state filings
• ITIN-friendly business banking — for self-employment income
• Form an LLC to structure business income — pass-through tax treatment under ITIN
• Driver’s license requirements by state (DMV) — residency for state tax purposes
• Find legal help for tax issues — VITA + low-income tax clinics

Recent IRS notice code context (2025-2026)

The IRS sent approximately 220 million notices to taxpayers in FY 2024, including CP series (computer-generated routine notices) and Letter series (manually-generated complex notices). Common notices for immigrant taxpayers: CP01 (identity theft confirmation), CP14 (balance due — typically $1-$100K), CP14H (Shared Responsibility Payment for missing health coverage 2014-2018 tax years), CP501 (first reminder), CP2000 (underreporter notice — IRS thinks you under-reported income), Letter 5821 (ITIN expiring).

For CP14/CP501 balance-due notices, set up a payment plan online at irs.gov/payments or call 1-800-829-1040. Short-term plans (under 180 days) have NO setup fee but accrue 0.5% monthly late-payment penalty + interest (currently ~8% annual). Long-term Installment Agreements: $31 online setup fee for direct debit, $130 for non-direct-debit. Offer in Compromise (settle for less than full balance): non-refundable $205 application fee + 20% of offer amount.

For CP2000 (underreporter): respond within 30 days with documentation OR pay the proposed assessment. Ignoring leads to a CP2501, then CP3219A (Statutory Notice of Deficiency / 90-day letter), then Tax Court petition required to challenge in court. Free help: VITA sites (irs.treasury.gov/freetaxprep), Low Income Taxpayer Clinics (LITCs at irs.gov/litcmap), Tax Court Pro Bono Program. IRS Form 656 (Offer in Compromise booklet) at irs.gov/forms-pubs/about-form-656.

For ITIN expiration (Letter 5821): renew before filing your next return using Form W-7 marked “RENEWAL.” Processing approximately 7-11 weeks. ITIN with middle digits 70-88 expired 2017-2019; middle digits 90-99 expired 2020-2024. Verify renewal status at the Austin Service Center (ITIN Operations).