How To Renew An Expired ITIN 2026: Form W-7 Renewal Process

As per the IRS's scheduled expiration rules, your ITIN (Individual Taxpayer Identification Number) expires if it hasn't been used on a U.S. federal tax return in the past three years. That aside, if the number has certain middle digits that the IRS has phased out, it also expires in this context. To renew your expired ITIN, you have to submit Form W-7 to the IRS with original or certified identification documents. There are no fees charged to do this, and the IRS advises you to submit the renewal application almost 40- 45 days before you have to file your US return. 

In this guide, we will explain exactly what is required, who needs to renew their ITIN, how you can do it, and what happens if you file your US return with an expired ITIN.

What Is ITIN & Why Does It Expire?

ITIN stands for Individual Taxpayer Identification Number. It is a digital tax processing number that is issued by the IRS to individuals who need to comply with US tax laws but are not eligible for a Social Security Number. This also includes NRIs earning US source income, Indians studying in America on F-1 visas, foreign investors in the US market, and others having any sort of US tax obligations. 

ITINs always have digits 9; for example, 9XX-XX-XXXX.

Why do ITINs expire

Under the Protecting Americans From Tax Hikes (PATH) Act of 2015, ITINs must expire under specific circumstances. The IRS implemented this policy to ensure that only active taxpayers have a valid identification number and to improve overall tax administration accuracy. 

Your ITIN expires if: 

1: You haven't used it on the U.S. federal tax return for three consecutive years.

If your ITIN was not included on at least one federal tax return during a three-year period, it will automatically expire on December 31 of the third year. For instance, Mr. Chrism last used their ITIN to file their taxes in 2022, and since then, in 2023, 2024, and 2-25, they haven't filed taxes; in this case, their ITIN will expire on December 31, 2025.

2: It has specific middle digits (positions four and five). 

The ITINs are generally formatted as 9XX-XX-XXXX. The following middle digit numbers have expired 

• 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80 - till 88 (all the ITINs with their middle digit are now pushed out) 
• 90 till 99 (only if your ITIN was assigned before 2013). 

Just ensure that if you already renewed your ITIN due to a middle digit issue, you are not required to renew it again. The same EIN number stays with you, and only your activity status changes.

How Do I Check If My ITIN Is Expired?

There are four ways to verify your ITIN status; the following are these. 

Check the middle digits of your ITIN

Look at the positions four and five of your nine-digit ITIN number (formatted as 9XX-XX-XXXX). You will find your ITIN on the: 

• Your most recent tax return (Form 1040). 
• Your CP565 ITIN Assignment Notice from the IRS. 
• W-2 forms or the 1099 form that includes your ITIN. 

If the middle digits match one of the IRS phase-out sequences (and you have not already renewed that ITIN), it may have expired under the IRS phase-out rules. 

Let us understand this with an example. An ITIN starting with 9XX-78-XXXX is expired because the middle number, 78, has been phased out by the IRS. An ITIN showing the number 9XX-93-XXXX is still valid because the 93 is not expired in any sequence. 

Review Your IRS Online Account

The IRS sends CP48 notices to taxpayers whose ITINs are expiring. Now, if you have moved to a different county (which expats are generally seen doing), changed your address, or if your mail was lost, you might not receive the mail. 

Hence, the most reliable way to check the notices is: 

• Log in to your IRS online account. 
• Click on the "Notices and Letters" at the bottom of your dashboard. 
• Look for CP48 or CP748 notices related to ITIN expirations. 

If you see no expiration notice and your middle digits aren't in the expired range, your ITIN is likely to be still active. 

Setting Up Your IRS Account: The ITIN holder verifies their identity through the video chat process. You will need a valid email address, proof of your ITIN, and one primary identity document and secondary documents. One of these documents must show proof of your address. 

Check Your Filing History 

Think about the last time you filed your US tax return or the time when you were claimed as a dependent on someone else's return. ITINs generally expire after three consecutive years of non-use. 

Here is a quick calculation for the 2025 tax year: if you last used your ITIN on a 2022 tax return and haven't filed since then, your ITIN expires on December 31, 2025. If you filed as recently as 2023, 2024, or 2025, you are still within the three-year window. 

You Can Call The IRS Directly

For absolute certainty, you must contact the IRS ITIN Operations team at 1-800-829-1040 (available from 7 am to 7 pm local time). Specifically, there are menu options to check the ITIN application status. 

Since the IRS received funding from the Inflation Reduction Act, many of those taxpayers are repeatedly considering a shorter wait time than in previous years. 

What Will Happen If I File With An Expired ITIN?

If you file your IRS tax return with an expired ITIN, there is a significant consequence. 

The processing delays: Your return will not be processed until your ITIN is renewed, which can take 7-11 weeks. A delayed return process also means refunds are delayed if you are owed money. 

Loss of the tax credit: You will not be able to claim the credit, even if you are eligible, until your ITIN is renewed. Such credits include. 

• Foreign Tax Credit. 
• Additional Child Tax Credit (Note: The standard Child Tax Credit will require you to have an SSN, but the Additional Child Tax Credit and Other Dependent Credit can be claimed with an ITIN). 
• Premium Tax Credit. 
• Credit for Child and Dependent Care Expenses. 

However, having an expired ITIN does not create any potential penalties to be paid, but the delay in processing your tax return may result in late payment penalties if you owe taxes and fail to pay them by the April 15 deadline. 

Who Needs to Renew Their ITIN

You are required to renew your ITIN if it has expired, and you need to file a US tax return or will be claimed as a dependent or spouse on someone else's return.

You do not need to renew the ITIN if:

• You obtained a Social Security Number (SSN), contact the IRS to provide both numbers so that they can update your records.
• Your ITIN is only used for an information return, such as Form 1099, to report the payment you received.
• You won't be filing a U.S. tax return and won't be claimed as an appendix or a spouse.

With respect to the family renewal, if you received a CP48 notice from the IRS, you can renew the ITINs for your entire family in one go, even if some of those family members have ITINs that are not expiring yet. This includes the primary taxpayer, spouses, and all dependents.

How To Renew Your Expired ITIN?

Renewing your ITIN is somewhat the same as applying for a new one. Except your original ITIN number stays the same, and you are simply reactivating it.

Step 1: Complete The Form W-7

Download and fill out Form W-7, Application for IRS Individual Taxpayer Identification Number.

Critical Section For The Renewal:

• The top right corner: Check the box "Renewing an existing ITIN.
• Line 6e: Enter your expired ITIN. 
• Line 6f: Enter the name under which your ITIN was issued.
• Reason for applying: Check the box for the ITIN that is applicable to your situation (typically "I am filing a US tax return").

If you have changed your legal status since then, you will have to include documentation supporting that change, such as your marriage certificate or a court order. 

Step 2: Gather Required Documents

Moving ahead, you are required to provide the original documents or certified copies from the issuing agency proving your.

• Identity
• Foreign Status

The best option for this is your valid passport, which will fulfill the need for both documents in one.

If you do not have a passport, you will need these other two documents.

• One proving identity (National ID card, birth certificate, driver's license).
• One proving your foreign status (this includes your visa, national ID card, and the birth certificate).

An Important Note: Notarised copies are not acceptable in this case. You have to provide your original documents or certified copies issued directly by the relevant agency (e.g., office, vital records office) that qualify.

Step 3: Attach Your Tax Return

For most of the ITIN renewals, you need to attach your current year's U.S. federal tax return to Form W-7. The IRS processes both of them together.

However, there are exceptions where you do not need to attach the tax return if you meet any of the IRS exemptions (this includes being a dependent claimed for an allowable tax benefit, third-party withholding, or the tax treaty benefits). Your completed Form W-7 must explain which exception is applicable.

Step 4: Submit The Application

You will have three submission options.

Option 1: Mail To The IRS

Mailing address:

• Internal Revenue Service
• ITIN Operation
• PO Box 149342
• Austin, TX 78714-9342

For express and private delivery

• Internal Revenue Service
• ITIN Operation
• 3651 S. Interregional Hwy 35
• Austin, TX 78741

Processing time: It takes around 7 weeks for standard processing, or 9-11 weeks during tax season (January 15 to April 30), or longer if you apply from overseas.

The major downside is that you need to mail your original papers and other original documents, and it can take 60 days or longer to get them all returned.

Option 2: Visit an IRS Taxpayer Assistance Centre (TAC).

Make an appointment at the TAC location where an IRS employee will authenticate your documents, and you can keep your original documents. 

The limitation here is that TAC locations are only in the United States, and this is impractical for Americans or expats living abroad.

Option 3: Work With A Certified Acceptance Agent (CAA).

This is the best and the most viable option for expats. An IRS-accredited Certified Acceptance Agent can verify your documents and will certify them without requiring you to mail the original documents to the IRS. You will have your passport back in a matter of days, not even a month.

Can I File MY Tax Return While Waiting For ITIN Renewal?

Yes, you can, but the timing will affect your refunds and credits.

If you file the return by the deadline with an ITIN renewal application attached, the IRS will accept your return. However, they will not process it until you are issued a new ITIN. This can delay your tax refund by 7-11 weeks.

If you need to meet the filing deadline but your spouse's or dependent's ITIN has not been renewed yet, you have these options.

• You can file for an extension to give yourself more time.
• Moving forward, submit your ITIN renewal application with your return and accept that there will be certain processing delays.

Now, here's a pro tip: If you know that your ITIN is expiring, you need to start the renewal process as early as possible, ideally 3-4 months before you need to file, to avoid any complications entirely.

What If My Application Is Rejected?

In case your IRS application is rejected, the IRS will send you a notice CP567. The notice will explain why your application is rejected. The common reasons for this might include:

• Incomplete Form W-7.
• Missing required documentation
• Documents that do not meet IRS standards (such as photocopies or notarized copies).
• Incorrect information that does not match supporting documents.

To address the flagged issues, correct them and resubmit your application. If you are unsure about when it went wrong, or did not understand the reason mentioned in the Form CP567, seeking assistance from a CPA (Certified Acceptance Agent) can help you avoid repeated rejections.

Do Dependents & Spouses Need To Renew?

If you are filing jointly with a spouse who is not a U.S. resident and has an ITIN, their ITIN must be renewed if it has expired. You can submit both of the renewal applications together.

For the dependents or children with expired ITINs, you only need to renew if they are being claimed for an allowable tax benefit (such as the Additional Child Tax Credit or Other Dependent Credit). If they are simply listed on your return without generating a tax benefit, then the ITIN renewal is generally not required.

Post the 2017 tax law changes, the standard Child Tax Credit now requires an SSN. However, you still claim the Additional Child Tax Credit (up to $1700 per child for 2025) and the Other Dependent Credit (up to $500 with an ITIN).

How Long Does A Renewed ITIN Last?

Once you have renewed your ITIN, it remains valid as long as.

• You still continue to file US tax returns (or are claimed as a dependent) at least once every three years.
• The IRS does not introduce new expiration rules for specific number sequences.

Your Original ITIN number will stay with you permanently unless you have revoked it, which generally happens only in rare cases involving fraud or obtaining an SSN.

What Are The Common ITIN Renewal Mistakes To Avoid

The following are the common ITIN renewal mistakes to avoid:

• Sending the document photocopies instead of the original or certified copies: The IRS will straightaway reject your application if it does not include all the documents. Only the originals or the documents certified by the issuing authority are accepted. A notary seal from the local notary is not sufficient in this case.
• Not checking the "Renew EXISTING ITIN box: If you forget to check the box and complete the form as if it's a new application, then your submission will be treated differently and will further cause confusion or delays.
• Not including your current ITIN on Line 6h: If you are renewing your existing ITIN number, it must be written on Line 6h. Leaving the space blank means the IRS does not know you are renewing, and it will look like a new application. 
• Not allowing enough time before your filing deadline: The standard ITIN renewal processing time is seven to eleven weeks. If you submit your renewal in March and need to file it by April 15, you are cutting it very close. Ensure you submit the renewal application by December or January to be safe.
• Sending the Documents for ITIN Renewal Without Tracking: Just make sure that you never send your original documents electronically without a trackable email or courier. If the passport goes missing en route, the IRS standard response is that you must wait, which again means waiting for the replacement of the passport to arrive before resubmitting.
• Waiting for an IRS notice before renewing: You do not need to wait for the IRS to tell you your ITIN is expired. If you think it is already expired, check the expiration date, or if you haven't used it in three consecutive years, renew it proactively well before tax season.
• Assuming your ITIN is still valid because there is no notice in the mail: This is a common mistake because the IRS does not automatically notify the ITIN holder of expiration. Check the current expiration yourself or call the IRS helpline to confirm the status.

The Bottom Line

Renewing an expired ITIN is a simple and straightforward process because it requires Form W-7 and your original passport or certified documents to be submitted to the IRS. Once renewed by the authorities, the same ITIN number is reissued to you and remains valid for as long as you can use it on a US tax return at least once every three years.

For NRIs earning US source income, obtaining an ITIN is required for filing Form 1040-NR, claiming the treaty benefits, and ensuring your W-8BEN is documented accurately with a US ITIN. An expired ITIN will delay your returns, lead to your DTAA treaty benefit claims being denied, and create administrative friction that is entirely avoidable if the ITIN is renewed in a timely manner.

Check for your ITIN status; if it's inactive, submit your renewal well before filing season and use the traceable international mail for your original documents. It's just a bit of mindfulness that it takes to keep this part of your US compliance in order.

Savetax IRS-authorized CPAs will help you with everything you need during your ITIN renewal process. They will assist with accurate preparation of Form W-7 and ensuring that your federal tax return is attached properly. Our experts will further monitor the entire renewal process and will ensure everything remains compliant.

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