ITIN Renewal — when, how, and why it expires

ITINs expire after 3 consecutive tax years without use on a federal return, and an ITIN assigned before 2013 that was never renewed is expired. If you file with an expired ITIN, the IRS says there may be a delay in processing your return and you may not be able to claim certain credits until the ITIN is renewed.

ITINs that expire December 31, 2026

The IRS has published this year’s instance of the rule. 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.)

That is the general rule applied to the current cycle. The IRS renewal page states the rule as: “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 as a dependent counts: IRS Topic 857 covers an ITIN used “either as the ITIN of an individual who files the return or as the ITIN of a dependent included on a return.” The previous cycle followed the same pattern — the IRS said an ITIN not included on a return at least once for tax years 2022, 2023 and 2024 expired on December 31, 2025.

How the IRS describes what follows:

  • No renewal is needed unless the ITIN will go on a federal return. “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 to be renewed.
  • When it will go on a return, the renewal travels with that return. 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.”
  • Processing time: 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.
  • An SSN replaces the ITIN: “Don’t renew your ITIN if you get a Social Security number (SSN).”

When does an ITIN expire?

Your ITIN expires if:

  1. It is not used on a federal tax return for 3 consecutive tax years — it expires on December 31 after the third tax year of non-use
  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.”

How to know if my ITIN expired?

Several ways:

  1. IRS notice: The IRS has used Notice CP48 to warn that an ITIN on your return “is set to expire” — it comes before the expiration date, not after (IRS sample CP48, notice date September 5, 2019, for ITINs expiring January 1, 2020). The IRS’s current renewal page does not mention CP48, so don’t wait for a letter: check the three-year rule yourself.
  2. Recent use check: look at the federal returns your ITIN appeared on — as the filer’s ITIN or as a dependent’s. If it was not used on a return for 3 consecutive tax years, it expired on December 31 after the third tax year of non-use.
  3. Your tax records: the IRS renewal page points to checking your tax records in your IRS Online Account.

How to renew the ITIN

The renewal process is the same as the new application, with these points from the IRS renewal page:

  1. On Form W-7, in the Application type section (top right corner), check the box “Renew an existing ITIN”
  2. In the reason section, check the box that applies to you, even if you’re renewing an expired ITIN
  3. On lines 6e and 6f, check Yes if you know your ITIN, then enter it and the name your ITIN was issued under
  4. Attach your U.S. federal tax return — the Form W-7 instructions say all renewal applications must include one unless you meet an exception

The exceptions are the five listed in the Exceptions Tables of the Form W-7 instructions: passive income subject to third-party withholding or tax treaty benefits (Exception 1), certain treaty-covered income or scholarship, fellowship and grant income (Exception 2), mortgage interest reported by a third party (Exception 3), dispositions of U.S. real property interests by a foreign person (Exception 4), and T.D. 9363 e-filing by a foreign corporation’s representative (Exception 5). An applicant claiming one sends the documents that exception requires instead of a return.

Where to submit

The IRS lists mail and in-person routes:

  • By mail to the IRS ITIN Operation in Austin, TX
  • In person at an IRS Taxpayer Assistance Center (TAC) with ITIN services — free, by appointment
  • In person at a VITA site with ITIN services — free, limited U.S. locations
  • Through a Certifying Acceptance Agent (CAA) or an Acceptance Agent — fee-based

The IRS gives one processing time for all of them: allow 7 weeks, or 9-11 weeks during tax season (January 15 to April 30) or if you applied from overseas.

Documents required

Same 13 accepted documents as original. Current passport is simplest. See Required documents.

When should I renew?

When the ITIN will be included on a U.S. federal tax return. Because the Form W-7 instructions require a renewal application to include that return (unless an exception applies), the renewal is submitted with the return — the IRS instructions describe no separate renewal window without a return. Applicants who meet an exception may submit Form W-7 at any time.

Timing still affects the wait: the IRS processing time is 7 weeks outside January 15 – April 30, and 9-11 weeks inside that window.

What if I file my return with an expired ITIN?

The IRS renewal page lists the consequences:

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

The IRS also notes you don’t need an ITIN to request an extension or pay estimated tax.

Family renewal

If your ITIN expired AND your spouse or dependents also have expired ITINs, each person 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.” The W-7s for each applicant go on the front of that return.

Cost to renew

  • By mail to IRS: FREE
  • IRS TAC: FREE (but requires in-person visit, by appointment)
  • VITA site with ITIN services: FREE (limited locations)
  • CAA or Acceptance Agent: fee-based — a fee set by the agent; the IRS publishes no schedule

Frequently asked questions

My ITIN wasn’t on my 2023, 2024 or 2025 return. Does it expire?

Per the IRS Instructions for Form 1040-C (Rev. January 2026): 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. You only need to renew if the ITIN will go on a U.S. federal tax return.

My ITIN expired and I haven’t used it in years, do I need to renew it?

Only if it will be included on a U.S. federal tax return. The IRS says an ITIN used only on information returns such as Form 1099 does not need to be renewed, and expired ITINs may continue to be used on information returns.

Will my renewed ITIN be the same number or a new one?

Same number. Renewal preserves your existing ITIN. It just reactivates it.

How long is the renewed ITIN valid?

Indefinite, as long as you use it on tax returns. If 3 years pass without use, it expires again.

Can I renew my ITIN without filing a tax return?

Generally no. The Form W-7 instructions say all renewal applications must include a U.S. federal tax return unless you meet one of the exceptions listed in the instructions’ Exceptions Tables; IRS Topic 857 and Publication 1915 say the same. An applicant who meets an exception may submit Form W-7 at any time, with the documents that exception requires instead of a return.

If I get an SSN, what happens to my ITIN?

The IRS says not to renew your ITIN if you get a Social Security number. You must notify the IRS to combine the ITIN’s tax history with the new SSN. Send a letter to the IRS with copies of your SSN card and your original ITIN letter.

Official sources: IRS — How to renew an ITIN · Instructions for Form W-7 (PDF) · Instructions for Form 1040-C · IRS Topic 857

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 licensed immigration attorney or other appropriate professional.