ITIN Expiration and Renewal: How to Check Your Status and Renew
- Does an ITIN Expire?
- Which ITINs Are Expired or Expiring?
- How Do I Check If My ITIN Is Expired?
- How Do I Renew My ITIN?
- How Long Does an ITIN Renewal Take?
- What Happens If I File With an Expired ITIN?
- Renewing an ITIN for a Spouse or Dependent
- What If My ITIN Renewal Is Rejected?
- Frequently Asked Questions about ITIN Expiry
- Greenback Helps You Renew Your ITIN and File With Confidence
An ITIN expires on December 31 after three consecutive tax years in which it isn’t used on a U.S. federal tax return. That means ITINs not used on a return for tax years 2023, 2024, or 2025 expire on December 31, 2026, one year after ITINs not used for 2022, 2023, or 2024 expired on December 31, 2025. Older ITINs also expired based on their middle digits (the fourth and fifth digits): all ITINs with middle digits 70 through 88 have expired unless renewed, and ITINs with middle digits 90, 91, 92, or 94 through 99 have expired if they were assigned before 2013 and never renewed.
You renew an expired ITIN with Form W-7, and you only need to do it when the number will appear on your next federal return. For Americans abroad, that’s most often a non-U.S. citizen spouse on a joint return or a non-citizen child or other dependent claimed for the Credit for Other Dependents. The Child Tax Credit needs the child’s SSN, as our FAQ on the Child Tax Credit with an ITIN explains. If someone in your family has never had an ITIN, start with who needs an ITIN and how to apply and what an ITIN costs. Below, you’ll find which ITINs expire, how to check yours, and how to renew from anywhere in the world.
Does an ITIN Expire?
Yes. An ITIN expires for one of two reasons: it hasn’t been used on a federal tax return for three consecutive tax years, or it has certain middle digits and was never renewed. The rules come from the PATH Act of 2015. An SSN never expires this way, as our FAQ on the differences between a TIN, an SSN, and an ITIN explains. If you have neither number yet, see our FAQ on filing U.S. taxes without an SSN or ITIN.
1. It Hasn’t Been Used on a Federal Return for Three Tax Years
An ITIN stays valid as long as it appears on a federal tax return at least once every three tax years, and it expires on December 31 of the third straight year it goes unused. For example, if your ITIN was last on your 2022 return and wasn’t used for 2023, 2024, or 2025, it expires on December 31, 2026. File a return that includes it before then, and the three-year clock starts over.
2. It Has Certain Middle Digits
ITINs are formatted as 9XX-XX-XXXX, with the middle digits being the fourth and fifth digits. ITINs with middle digits 70 through 88 have expired unless renewed, and ITINs with middle digits 90, 91, 92, or 94 through 99 have expired if they were assigned before 2013 and never renewed. For example, an ITIN in the format 9XX-78-XXXX has expired unless it was renewed. If your ITIN was assigned before 2013 and you never renewed it, the IRS treats it as expired, no matter when you last used it.
Which ITINs Are Expired or Expiring?
ITINs that expire in 2026 are the ones not used on a federal return for tax years 2023, 2024, or 2025. Find the last tax year your ITIN appeared on a return to see where it stands.
| Last tax year your ITIN was on a federal return | ITIN status |
|---|---|
| 2021 or earlier | Expired (December 31, 2025 or earlier) |
| 2022 | Expires December 31, 2026 |
| 2023 | Valid through December 31, 2027 |
| 2024 | Valid through December 31, 2028 |
| 2025 | Valid through December 31, 2029 |
Including your ITIN on your next return keeps it active for another three tax years. A spouse’s or dependent’s ITIN counts as used when it’s listed on your return.
How Do I Check If My ITIN Is Expired?
The IRS doesn’t have an online tool that shows whether an ITIN is active, so you can check it by the last return it appeared on, when it was assigned, any IRS letters about it, or by calling the IRS. Most people can answer the question in a few minutes with their old returns.
1. Find the Last Return Your ITIN Appeared On
Look through your last few federal returns, or ask your preparer. Your own ITIN appears at the top of Form 1040; a spouse’s or dependent’s appears in the filing status or dependents section. Match the most recent tax year to the table above.
2. Check When Your ITIN Was Assigned
Your assignment date is on the IRS letter that gave you the ITIN (Notice CP565). If the ITIN was assigned before 2013 and you have never renewed it, plan to renew it with Form W-7 when it next goes on a federal return.
3. Look for IRS Letters in Your Online Account
You can create an IRS online account with an ITIN, then check the notices and letters section for anything about your number. Mail sent to an old address may never reach you abroad, so the online copy is worth checking.
4. Call the IRS
If you’re still unsure, call the IRS at 800-829-1040 from the U.S. or 267-941-1000 (not toll-free) from abroad. Our guide to IRS hours has the best times to call.
Waiting to hear about a new ITIN application? That’s a different check, covered in our Form W-7 guide.
How Do I Renew My ITIN?
To renew an ITIN, complete Form W-7 with the “Renew an existing ITIN” box checked, attach your federal tax return (unless an exception applies) and original or certified identity documents, and submit the package by mail, at an IRS Taxpayer Assistance Center, or through a Certifying Acceptance Agent. There is no online renewal; Form W-7 is printed, signed, and submitted on paper or in person.
1. Confirm You Need to Renew
You only need to renew an expired ITIN if it will be on a U.S. federal tax return. If the number appears only on information returns such as Form 1099, it can stay expired. If you’ve since received a Social Security number, use the SSN and don’t renew the ITIN, according to the IRS.
2. Complete Form W-7 for a Renewal
Check “Renew an existing ITIN” at the top of the form and select the reason you’re applying, even though you’re renewing. On lines 6e and 6f, enter your existing ITIN and the name it was issued under. If your legal name has changed since then, include proof such as a marriage certificate or court order. Our Form W-7 guide walks through the rest of the form.
3. Attach Your Tax Return and Identity Documents
Attach the Form W-7 to the front of your federal tax return, which lists the ITIN being renewed, unless you qualify for one of the IRS exceptions. Then add documents proving your identity and foreign status:
- A valid passport is the only document that proves both on its own.
- Without a passport, you need at least two of the 13 documents the IRS accepts, such as a national ID card and a birth certificate.
- Originals or copies certified by the issuing agency are required. Notarized copies aren’t accepted.
4. Submit Your Renewal
You have three ways to submit, as the IRS explains in its Form W-7 instructions:
- By mail to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Your original documents accompany the application and are returned by mail. See our IRS address guide for private delivery options.
- At an IRS Taxpayer Assistance Center, where staff verify your documents in person and hand them back. These are free but only in the U.S., by appointment.
- Through a Certifying Acceptance Agent (CAA), who verifies your documents and submits the application for you. For expats, a CAA is usually the most practical route, because your passport never leaves your hands.
How Long Does an ITIN Renewal Take?
An ITIN renewal usually takes about 7 weeks, or 9 to 11 weeks if you apply between January 15 and April 30 or from outside the U.S., according to the IRS. Your tax return is processed once your ITIN is renewed, so any refund is delayed until then.
If you mail original documents, expect them back with the IRS decision. Working with a Certifying Acceptance Agent avoids that wait for your passport, since the agent returns your documents right away.
What Happens If I File With an Expired ITIN?
If you file a return with an expired ITIN, the IRS may delay processing it, and you may not be able to claim certain credits until the ITIN is renewed, which can mean a smaller refund or penalties and interest.
An expired ITIN doesn’t stop you from asking for more time or paying what you owe. You can file an extension with Form 4868 or make estimated tax payments without a valid ITIN.
Renewing an ITIN for a Spouse or Dependent
A spouse’s or dependent’s expired ITIN needs to be renewed only if they’re listed on your return for an allowable tax benefit, with the form or schedule for that benefit attached. If they’re on the return for no tax benefit, the IRS doesn’t require a renewal.
For dependents, the benefit is usually the Credit for Other Dependents, worth up to $500 and available for a dependent with an ITIN. The Child Tax Credit and its refundable portion need the child’s Social Security number, as our FAQ on the Child Tax Credit with an ITIN explains.
If you use a Certifying Acceptance Agent for a dependent’s renewal, note that the agent can verify only passports and birth certificates for dependents.
What If My ITIN Renewal Is Rejected?
If the IRS rejects your renewal, it sends a notice explaining why, and you can fix the problem and apply again. The usual causes are an incomplete Form W-7, missing or uncertified documents, and details that don’t match across the form, the documents, and the return. Having a Certifying Acceptance Agent review the package first catches most of these before the IRS does.
Frequently Asked Questions about ITIN Expiry
No. An ITIN doesn’t need to be renewed every year. It stays active as long as it appears on a U.S. federal tax return at least once every three tax years. An ITIN only needs renewal after it expires and only when it will appear on a federal return again.
The IRS doesn’t charge a fee to issue or renew an ITIN, and IRS Taxpayer Assistance Centers verify documents for free. Certifying Acceptance Agents and tax preparers can charge for their help, and their fees vary by provider and by the work involved.
Once you have a Social Security number, use it on every future U.S. tax return and stop using your ITIN. You don’t need to renew the ITIN. Let the IRS know you now have an SSN so it can link the tax records filed under your ITIN to your new number.
An ITIN appears on the IRS letter that assigned it (Notice CP565) and on any federal tax return that included it. If you can’t find either, call the IRS at 800-829-1040 from the U.S. or 267-941-1000 from abroad to ask about your ITIN.
No. An ITIN can’t be renewed online. Form W-7 is printed, signed, and submitted with your documents by mail, in person at an IRS Taxpayer Assistance Center in the U.S., or through a Certifying Acceptance Agent, who can handle the submission for you from abroad.
Yes. You don’t need a valid ITIN to file an extension request or to make estimated tax payments. The ITIN must be renewed before the IRS can fully process a tax return that includes it.
Greenback Helps You Renew Your ITIN and File With Confidence
Greenback’s Certifying Acceptance Agents can check whether your ITIN, or your spouse’s or child’s, needs renewing, verify your documents without your passport leaving home, and submit your Form W-7 with your return. Our accountants, many of them expats themselves, have deep expertise in returns for families with non-citizen spouses and dependents, so your renewal and your return go in together, done right.
File With Confidence, Wherever You Live
This article is for general informational purposes only and does not constitute tax, legal, or financial advice. Tax rules are complex and change frequently, and this content reflects IRS guidance. Consult a qualified tax professional regarding your specific situation before taking any action.
Featured In
