ITIN Renewal — when, how, and why it expires

ITIN Renewal — when, how, and why it expires

Since 2016, ITINs expire after 3 consecutive years without use on a federal return, and every ITIN issued before January 1, 2013 has already expired. If you don’t renew an expired ITIN before filing, your return can be rejected or significantly delayed.

Since 2016, ITINs expire under certain conditions. If you don’t renew an expired ITIN before filing your tax return, it can be rejected or significantly delayed.

When does an ITIN expire?

Your ITIN expires if:

1. Not used on a federal tax return for 3 consecutive years
2. Issued before January 1, 2013 (these ITINs already expired — they were phased out by year batches)

ITINs with specific middle digits

The IRS expired ITINs in batches by middle digits (4th and 5th). Check if your ITIN has middle digits that have expired:

• 70, 71, 72, 78, 79, 80 — expired since 2017
• 73, 74, 75, 76, 77, 81, 82 — expired since 2018
• 83, 84, 85, 86, 87 — expired since 2019
• 88 — expired since 2020
• 90, 91, 92, 94, 95, 96, 97, 98, 99 — expired since 2021

If your ITIN has middle digits in these ranges, you MUST renew it before your next return.

How to know if my ITIN expired?

Several ways:

1. IRS letter: If your ITIN expires, the IRS sends Letter CP-48 notifying you. Arrives at your registered address.
2. Middle digit check: look at your ITIN. If middle digits (4th and 5th) are on the list above, it expired.
3. Recent use check: If you haven’t filed a federal return in the last 3 years, it expired from inactivity.

How to renew the ITIN

The renewal process is the same as the new application, with two differences:

1. On Form W-7, check the box “Renew an existing ITIN” and write your current ITIN
2. You don’t need to attach a tax return to renew (you can renew before needing to file)

Same three options

• By mail to IRS (7-11 weeks)
• Through a CAA (6-9 weeks, costs money)
• In person at IRS TAC (6-9 weeks, free but requires appointment)

Documents required

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

When should I renew?

Before tax season (January-April). Ideally:

• November-December: ideal for renewing before the rush
• January-February: still time but you’ll wait longer
• March-April: too late — your return will be delayed or rejected

What if I file my return with an expired ITIN?

The IRS will:

1. Process your return with delay (can take extra months)
2. Deny tax credits dependent on ITIN (Child Tax Credit, etc.) until renewed
3. Not issue your refund until renewal and W-7 processing
4. Send you an error letter (CP-2000 or similar) explaining the issue

It’s much better to renew before filing.

Family renewal

If your ITIN expired AND your dependents (spouse, children) also have ITINs, renew everyone at the same time. You can send one W-7 per person, together in the same envelope.

Cost to renew

• By mail to IRS: FREE
• CAA: $50-$200 (varies)
• IRS TAC: FREE (but requires in-person visit)

Frequently asked questions

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

Only if you’re going to file a federal tax return again. If you don’t need to file, you don’t need to renew.

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 anytime during the year?

Yes. You can renew anytime, no need to wait for tax season. In fact, renewing off-season is faster (less volume).

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

You must notify the IRS to combine the ITIN’s tax history with the new SSN. Your ITIN will stop being valid. Send a letter to the IRS with copies of your SSN card and your original ITIN letter.

Related information

• What is an ITIN?
• Required documents
• How to apply for ITIN (W-7)
• Banks that accept ITIN

Official source: IRS — ITIN renewal

Last verified: 2026-05-25.

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.

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