An ITIN expires if it was not included on at least one U.S. federal tax return for the last 3 consecutive tax years. It expires on December 31 of the third consecutive tax year, and you must renew it before using it on a return again.
| Fact | Detail |
|---|---|
| When an ITIN expires | December 31 of the third consecutive tax year in which the ITIN was not included on a U.S. federal tax return |
| ITINs assigned before 2013 | Expired if never renewed |
| When you must renew | Only when the ITIN will be included on a U.S. federal tax return |
| Form | Form W-7, with "Renew an existing ITIN" checked |
| What to attach | A U.S. federal tax return, unless an exception applies, plus identity documents |
| IRS fee to issue an ITIN | $0 |
| Processing time | 7 weeks, or 9 to 11 weeks from January 15 to April 30 or from overseas |
| Original documents | Returned within 60 days of receipt and processing |
When will my ITIN expire?
An ITIN expires on December 31 of the third consecutive tax year in which it was not included on at least one U.S. federal tax return. After that date, the ITIN must be renewed before it goes on a return again.
The clock is about use. For an ITIN assigned in 2013 or later, what matters is whether it was included on a U.S. federal tax return in each 3-year stretch.
Any ITIN assigned before 2013 that was never renewed has also expired. That applies no matter when the ITIN was last used. A pre-2013 ITIN that was renewed follows the same 3-year rule as any other ITIN.
How do I know if my ITIN expired?
Your ITIN has expired if it was left off every U.S. federal tax return for 3 consecutive tax years and December 31 of the third consecutive tax year has passed, or if it was assigned before 2013 and never renewed.
To check, pull your returns for the last 3 tax years and look for the ITIN on each one. If it appears on none of them, plan to renew it with your next return. If the ITIN was issued before 2013, check whether you ever filed a Form W-7 renewal for it. If you cannot find one, treat the ITIN as expired and renew it with the next return that needs it.
Do I need to renew my ITIN if I don't file taxes?
No. You need to renew an expired ITIN only if it will be included on a U.S. federal tax return. If you have no return to file, you do not need to renew it now.
If your ITIN is only used on information returns that report payments you receive, like Form 1099, you do not need to renew it.
Take a student who files Form 1040-NR, the U.S. Nonresident Alien Income Tax Return, during school, then moves home and stops filing. If the ITIN is not included on a U.S. federal tax return for 3 consecutive tax years, it expires on December 31 of the third consecutive tax year. It can stay expired for as long as that person has nothing to file. If that person later needs to file a U.S. federal tax return, the ITIN gets renewed with that return.
What happens if I file with an expired ITIN?
Filing a U.S. federal tax return with an expired ITIN can delay the processing of that return. You may also be unable to claim certain credits until the ITIN is renewed.
That can mean a smaller refund than you expected. It can also bring penalties and interest. An expired ITIN must be renewed before it is used again on a U.S. federal tax return. So the return goes in with Form W-7 to the ITIN Operations address, not on its own.
How do I renew my ITIN?
You renew an ITIN with Form W-7, the IRS application for an ITIN, checking "Renew an existing ITIN" at the top of page 1. The Spanish version is Form W-7(SP).
The renewal package includes:
- Form W-7, with lines 6e and 6f completed. Your previously assigned ITIN goes on line 6f. Leaving it off can delay processing.
- A U.S. federal tax return, unless you meet an exception to that requirement.
- Identity documents: your originals, or copies certified by the issuing agency.
- The SSA letter of denial, if it applies to you. SSA is the Social Security Administration.
- Name change documents, if your legal name changed since the ITIN was issued, such as a copy of a marriage certificate or a court order.
Use the most current version of Form W-7, currently the December 2024 revision. An old version can delay the application or get it returned to you. You complete the fillable form from IRS.gov, print it, then sign it.
Do I need to attach a tax return to renew my ITIN?
Yes, in most cases. All Form W-7 renewal applications must include a U.S. federal tax return unless you meet an exception to that requirement.
The exceptions are listed in the Instructions for Form W-7 and in the "Exceptions to the tax return filing requirement" chart in Publication 1915. They cover the return only. You still need a tax purpose for the ITIN, and the documents that prove your exception go with Form W-7.
Do not mail the return to the address in your tax return's instructions. It goes with Form W-7 to the ITIN Operations address in Austin, Texas.
Where do I mail my ITIN renewal?
Mail your ITIN renewal package to Internal Revenue Service, ITIN Operations, P.O. Box 149342, Austin, TX 78714-9342.
Written as an envelope address:
Internal Revenue Service ITIN Operations P.O. Box 149342 Austin, TX 78714-9342
If you use a private delivery service, send the package to this street address instead:
Internal Revenue Service ITIN Operations Mail Stop 6090-AUSC 3651 S. Interregional, Hwy 35 Austin, TX 78741-0000
Can I renew my ITIN without mailing my passport?
Yes. A Certifying Acceptance Agent (CAA) or a designated IRS Taxpayer Assistance Center (TAC) can verify your original documents or certified copies, so you do not have to mail them.
A designated TAC reviews your documents and hands them back to you on the spot. TAC service is by appointment only; call 1-844-545-5640 to book. If you will need your passport within 60 days of applying, a TAC appointment is the route Publication 1915 points to.
For dependents, a CAA can verify only passports and birth certificates. You can also renew through any IRS-authorized Acceptance Agent instead of mailing the application yourself.
| Way to renew | What happens to your originals | Fees |
|---|---|---|
| Mail to the IRS | Sent to Austin, returned within 60 days | No IRS fee to issue an ITIN |
| Designated TAC | Reviewed and returned immediately | No IRS fee to issue an ITIN |
| Certifying Acceptance Agent | Verified by the CAA | The agent may charge for its services |
How long does ITIN renewal take?
After you send Form W-7, the IRS typically takes 7 weeks to notify you of your ITIN application status, though it can take 9 to 11 weeks during tax season or from overseas.
Tax season for this purpose runs from January 15 to April 30. Renewal applications are processed at the IRS Austin Service Center. If you have not heard back within that time, call 1-800-829-1040 (toll-free within the United States) or 1-267-941-1000 from overseas (not toll-free) to ask about the status of your application.
Your original documents are returned within 60 days of receipt and processing. If they have not come back after 60 days, call the same numbers.
Do my spouse and dependents need to renew their ITINs?
No, not unless they are claimed for an allowable tax benefit or file their own tax return. Spouses and dependents renewing for a benefit must be listed on an attached U.S. federal tax return.
That return must include the schedule or form for the benefit. Allowable tax benefits include:
- A spouse filing a joint return
- Head of household or qualifying surviving spouse filing status
- The American opportunity tax credit (Form 8863)
- The premium tax credit (Form 8962)
- The child and dependent care credit (Form 2441)
- The credit for other dependents
For example, a couple filing a joint return renews the spouse's expired ITIN with Form W-7 attached to that joint return. A parent who claims a child for the child and dependent care credit renews the child's ITIN with the return and Form 2441. A relative who qualifies for none of these benefits and files no return of their own does not renew.
What if renewal does not apply to you?
An ITIN that has not expired needs no action. Keep using it on your U.S. federal tax returns.
If you never had an ITIN, renewal is not the right path. You apply for a new ITIN on the same Form W-7, checking "Apply for a new ITIN" instead of "Renew an existing ITIN." The Application type box lets you check only one of the 2.
If you have, or are eligible to get, a Social Security number, Form W-7 is not for you at all. The form itself tells you not to submit it in that case.
Frequently asked questions
Do ITINs expire?
Yes. An ITIN left off every U.S. federal tax return for 3 consecutive tax years expires on December 31 of the third consecutive tax year, and it must be renewed before its next use on a return.
What date does an ITIN expire?
An ITIN expires on December 31 of the third consecutive tax year in which it was not included on a U.S. federal tax return. ITINs assigned before 2013 and never renewed have already expired.
Does my ITIN expire if I only get a Form 1099?
Yes, it can still expire, but an ITIN used only on information returns like Form 1099 does not need to be renewed. You renew only when the ITIN will go on a U.S. federal tax return.
Should I renew my ITIN before I have a return to file?
You do not need to. The IRS requires renewal only when the ITIN will be included on a U.S. federal tax return, and the renewal normally goes in with that return.
Does the IRS charge anything for an ITIN?
No. The IRS charges $0 to issue an ITIN, though an Acceptance Agent may charge for its services.
What form do I use to renew an ITIN?
You use Form W-7, the same application used for a new ITIN, and check "Renew an existing ITIN." Your previous ITIN goes on line 6f.
How many weeks until my renewed ITIN is processed?
The IRS takes 7 weeks to notify you, typically, though it can take 9 to 11 weeks from January 15 to April 30 or from overseas.
Will I get my passport back after renewing my ITIN?
Yes. The IRS returns your original documents within 60 days of receipt and processing, and you can call 1-800-829-1040 if they do not arrive.
Can I file my tax return with an expired ITIN?
Yes, but filing with an expired ITIN can delay processing and may block certain credits until the ITIN is renewed with Form W-7.
Do I have to renew my child's ITIN?
No, not unless your child is claimed for an allowable tax benefit, such as the credit for other dependents, or files their own tax return.
Sources
- Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number
- Instructions for Form W-7 (Rev. December 2024)
- How to renew an ITIN
- Individual Taxpayer Identification Number (ITIN)
- Form W-7, Application for IRS Individual Taxpayer Identification Number
- About Form 1040-NR, U.S. Nonresident Alien Income Tax Return
Michael B
