ITIN renewal step by step — Form W-7 renewal walkthrough

An ITIN expires after three consecutive tax years without use on a federal return — and renewing it costs $0, takes the same Form W-7 as the original application, and unlike a first-time application requires no tax return attached. The renewal box to check is “Renew an Existing ITIN” at the top of the W-7. Processing takes about 7 weeks off-season and 9–11 weeks during January–April, per the IRS ITIN unit in Austin, TX. The expiration rule comes from the PATH Act of 2015, which also phased out every ITIN issued before 2013. Filing a return with an expired ITIN doesn’t get the return rejected — but the IRS disallows the credits and holds the refund until you renew, which is why the renewal calendar matters more than the form itself.

📅 Your tax-year 2026 return is due April 15, 2027 — 263 days from now.

The IRS usually opens e-filing in late January; the date for the 2027 season has not been announced yet.

Missed the April 15, 2026 deadline for tax year 2025? You can still file — and if you requested an extension, your new date is October 15, 2026 — see filing after the deadline.

First: is your ITIN actually expired?

Two ways an ITIN goes inactive:

  1. Three consecutive years of non-use. If your ITIN did not appear on any federal return (yours, your spouse’s, or the return of someone claiming you as a dependent) for three straight tax years, it expired on December 31 of that third year.
  2. It was issued before 2013 and never renewed. The PATH Act phased out all pre-2013 ITINs in batches by middle digits between 2016 and 2020. Every pre-2013 ITIN that was never renewed is expired today — no exceptions.

The fastest check: find the last tax return on which the number appeared. Filed in the last three seasons → still active. Not sure → call the IRS at 800-829-1040 (Spanish menu available), or just renew — renewing an active ITIN causes no harm, while filing on an expired one costs you months.

Notice CP48 — the IRS warning letter

When an ITIN that appeared on a recent return is about to expire, the IRS mails Notice CP48 (“You must renew your Individual Taxpayer Identification Number”) in the summer, ahead of the next filing season. Getting a CP48 means act now — your next return is the one that will be affected. Not getting one means nothing; the IRS only mails it when the expiring number appeared on recent filings.

The renewal W-7, line by line

Renewal uses the same Form W-7 as a first application, with three differences:

First applicationRenewal
Top of form“Apply for a New ITIN”“Renew an Existing ITIN”
Tax return attachedRequired (with limited exceptions)Not required
Line 6fblankYour existing ITIN — this is what tells the IRS to reactivate rather than reassign

Everything else works exactly like a new application:

  • Line 1a — legal name as it appears on your identity document today. If your name changed since the ITIN was issued (marriage, court order), attach the supporting document (marriage certificate or court order) so the IRS updates its records in the same pass.
  • Line 2-3 — current US mailing address and your foreign permanent address.
  • Reason for applying — check the same category that fits your current situation (most renewals: b, non-resident or resident alien filing a US return, or d/e for dependents and spouses).

Documents: same 13, same certification trap

Renewal requires the same identity proof as a first application — see the complete 13-document list. The short version:

  • A current passport alone is enough for most applicants.
  • No passport → two documents (one with photo, one establishing foreign status).
  • Everything must be the original or a copy certified by the issuing agency — a notarized photocopy is the #1 cause of rejection, for renewals just like new applications.
  • Dependents renewing from inside the US must prove US residency: passport with a US entry date stamp, or a medical record (under 6) / school record (under 18) — the required-documents guide has the full table.

To avoid mailing your passport to Austin for two months, use a Certifying Acceptance Agent (~$50–$200, verifies documents in person) or a free IRS Taxpayer Assistance Center appointment (844-545-5640). Many Latin American consulates also issue certified passport copies their nationals can mail instead of the original — check your consulate.

The family renewal option

A detail many preparers miss: when any one member of a household receives a CP48, the IRS accepts renewal applications for the entire family at once — including ITINs that haven’t expired yet. Spouse and dependents send their W-7s in the same envelope.

This is usually worth doing. One mailing means one set of certified copies, one trip to the CAA, and a synchronized expiration clock for the whole household — instead of a different family member’s ITIN expiring (and delaying the family refund) each year.

When to renew: the calendar is the strategy

Renewal applications are accepted year-round, and because no tax return is attached, there is no reason to wait for filing season:

When you renewWhat happens
May–December (off-season)~7-week processing, number is active before the season opens, refund flows normally
January–April (peak)9–11 weeks; if your return is ready before the ITIN, you must file with an expired number anyway
You don’t renew and file anywayReturn is processed, but credits tied to the expired ITIN are disallowed and the refund is held; the IRS sends a notice; after you renew, the return is reprocessed — total delay routinely exceeds 4 months

The IRS explicitly recommends renewing as soon as the CP48 arrives — in practice, October–December is the sweet spot: late enough that your documents won’t expire before the season, early enough to beat the January rush.

DateWhat's due
September 15, 2026Estimated tax payment — 3rd quarter 2026 (1099 / self-employed workers)
January 15, 2027Estimated tax payment — 4th quarter 2026 (1099 / self-employed workers)
April 15, 2027Federal filing deadline for your tax-year 2026 return (and to pay what you owe)
October 15, 2027Extension deadline (Form 4868 — extends filing, NOT payment)

Source: IRS. State deadlines usually match the federal date but vary — check your state tax agency.

After you submit

  • CP565 — assignment/renewal confirmation letter: your same ITIN, now active. Keep it permanently; banks and tax preparers ask for it.
  • CP567 — rejection notice, almost always for uncertified copies or expired identity documents. There is no appeal and none is needed: fix the document problem and submit a fresh, complete renewal package. The how-to-apply guide covers CP567 recovery in detail.
  • Mailed original documents come back within about 60 days in a separate envelope.

When NOT to renew

  • You received an SSN. Stop using the ITIN entirely. Write to the IRS (or visit a TAC) asking it to merge your ITIN history into the SSN, with copies of the SSN card and CP565 — this carries your filing history and withholding credits over. Full walkthrough: ITIN-to-SSN transition.
  • You won’t file US returns anymore. ITINs only matter on federal filings. If you have no filing obligation and no one claims you, let it lapse — you can renew years later if circumstances change, with the same number.

Common renewal errors

  1. Notarized photocopies instead of issuing-agency-certified copies — instant CP567.
  2. Expired passport — validity is checked at the time the IRS processes the application.
  3. Forgetting the old ITIN on line 6f — the IRS may treat it as a new application and reject it for the missing tax return.
  4. Renewing only the taxpayer when the spouse’s and children’s ITINs expire the same year — the family option exists for this.
  5. Paying a “notario” for a free procedure — the W-7 has no IRS fee, ever. If you want professional help, use a credentialed CAA, Enrolled Agent, or VITA site — see also the notario fraud warning.

Official source: IRS — ITIN expiration FAQs · Form W-7 instructions

Last verified: 2026-06-10.

General procedural information for educational purposes. Not legal, tax, or immigration advice. Laws and fees change — verify with the issuing agency before taking action. For case-specific guidance, consult a Certifying Acceptance Agent, Enrolled Agent, CPA, or licensed attorney.