ITIN renewal step by step — Form W-7 renewal walkthrough (2026)

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 and uses the same Form W-7 as the original application, attached to your U.S. federal tax return unless you meet an exception. The renewal box to check is “Renew an existing ITIN” in the Application type section of the W-7. The IRS says to allow 7 weeks, or 9–11 weeks during tax season (January 15 to April 30) or if you applied from overseas. 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 can delay processing and cost you certain credits until the ITIN is renewed, the IRS says — and for 2026, the IRS Instructions for Form 1040-C state that ITINs 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 (details in the renewal guide).

First: is your ITIN actually expired?

Two ways an ITIN goes inactive:

1. Three consecutive tax years of non-use. The IRS rule: “If an ITIN isn’t used on a U.S. federal tax return for any 3 consecutive tax years, it expires on December 31 after the third tax year of non-use.” Use counts whether the ITIN appeared as the filer’s or as a dependent’s on a return.
2. It was assigned before 2013 and never renewed. IRS Topic 857: “if your ITIN was assigned before 2013 and was never renewed, it is expired.”

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). The IRS renewal page also points to checking your tax records in your IRS Online Account.

Notice CP48 — the IRS warning letter

When an ITIN listed on a tax return is set to expire, the IRS has mailed Notice CP48 (“You must renew your Individual Taxpayer Identification Number (ITIN) to file your U.S. tax return”). In its 2019 round the IRS said it would “begin sending the CP48 Notice … in early summer to affected taxpayers” (IR-2019-118, June 19, 2019); its current renewal page does not mention CP48. Getting a CP48 means act now — your next return is the one that will be affected. Not getting one does not tell you the ITIN is active: check the three-year rule yourself.

The renewal W-7, line by line

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

What does not change: a U.S. federal tax return travels with the W-7. The Form W-7 instructions: “All Form W-7 renewal applications must include a U.S. federal tax return unless you meet an exception to the requirement.” The exceptions are the five in the instructions’ Exceptions Tables (passive income with third-party withholding or treaty benefits, certain treaty-covered or scholarship income, third-party-reported mortgage interest, dispositions of U.S. real property interests, and T.D. 9363); an applicant claiming one sends that exception’s documents instead of a return.

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 — the IRS says to check the box that applies to you, even if you’re renewing an expired ITIN (for example b, nonresident alien filing a U.S. federal tax return; c, U.S. resident alien based on days present in the United States filing a U.S. federal tax return; or d/e, dependent or spouse of a U.S. citizen/resident alien).

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 — the Form W-7 instructions define a certified copy as one “that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the agency,” so a notarized photocopy does not qualify (the instructions allow notarized copies only for spouses and dependents of U.S. military personnel applying from an overseas or APO/FPO address, with a copy of the servicemember’s U.S. military ID). The rule is the same for renewals and 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, apply in person: a Certifying Acceptance Agent (fee-based; the IRS does not publish the fee), a free IRS Taxpayer Assistance Center appointment (844-545-5640), or a free VITA site with ITIN services can authenticate most documents and hand them back at the end of the appointment. Many Latin American consulates also issue certified passport copies their nationals can mail instead of the original — check your consulate.

Renewing for your spouse and dependents

Each person renewing needs their own completed Form W-7. The IRS says spouses and dependents who renew their ITIN to be claimed for an allowable tax benefit “must be listed on an attached U.S. federal tax return, along with the schedule or form that applies to the allowable benefit.” In practice, the household’s W-7s go on the front of the same return that lists everyone, in one package.

When to renew: with the return that needs the ITIN

Because a renewal W-7 must include the federal tax return (unless an exception applies), the renewal is submitted with that return — the IRS instructions describe no separate pre-season renewal without a return. What timing changes is the wait:

You don’t need an ITIN to request an extension or pay estimated tax, the IRS notes.

The IRS has not yet published the tax-year 2026 deadlines; the dates marked expected are the statutory ones (April 15, plus the automatic six-month extension) and will be confirmed when the IRS announces them. Source: IRS. State deadlines usually match the federal date but vary — check your state tax agency.

After you submit

The IRS lists three notices:

• CP565 — “We assigned you an ITIN. You don’t need to take further action.” Keep it permanently; banks and tax preparers ask for it.
• CP566 — “We need more information to process your ITIN application.”
• CP567 — “Your ITIN application was rejected. You must resubmit it.” The Form W-7 instructions require original documents or copies certified by the issuing agency, and a passport that is current on the date the W-7 is submitted. There is no appeal and none is needed: fix the problem and submit a fresh, complete renewal package. The how-to-apply guide covers CP567 recovery in detail.
• Mailed original documents come back within 60 days, to the mailing address on line 2 of your W-7.

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.
• The ITIN won’t go on a federal return. The IRS says you must renew an expired ITIN if it will be included on a U.S. federal tax return; an ITIN used only on information returns such as Form 1099 does not need renewing. You can renew later if circumstances change, with the same number.

Common renewal errors

1. Notarized photocopies instead of issuing-agency-certified copies — they don’t meet the Form W-7 document rule, except for spouses and dependents of U.S. military personnel applying from an overseas or APO/FPO address.
2. Expired passport — per the Form W-7 instructions, a passport is considered current only if its expiration date hasn’t passed before the date the W-7 is submitted (in general, the postmark date).
3. Leaving lines 6e–6f blank when you know your ITIN — the IRS renewal instructions say to check Yes and enter the ITIN and the name it was issued under.
4. Sending the renewal W-7 without the tax return when no exception applies — the W-7 instructions require the return.
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.

Related information

• When and why ITINs expire — the expiration rules in depth, including the December 31, 2026 expirations
• Required documents for ITIN (the 13-document list)
• How to apply for a first ITIN (W-7 step by step)
• Filing taxes with an ITIN
• ITIN-to-SSN transition
• Check your ITIN status

Official source: IRS — How to renew an ITIN · Form W-7 instructions · Instructions for Form W-7 (PDF)

Last verified: 2026-10-15.

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.

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