Renewing an ITIN

ITIN renewal: how to renew an expired ITIN

An ITIN does not run out on a fixed date. It expires when it goes three tax years in a row without appearing on a U.S. federal tax return. If yours has expired and you need it on a return, you renew it on Form W-7, normally in the same package as that return.

When an ITIN expires

An ITIN that is not used on a U.S. federal tax return for three consecutive tax years expires. The IRS puts the date at 31 December after the third tax year in which it went unused, and from then on it has to be renewed before it goes on a return. Being listed as a dependent on someone else’s return counts as use.

You may have heard that ITINs expire by their middle digits. That schedule ended in 2020, when the IRS finished expiring ITINs assigned before 2013. Any of those older numbers that was never renewed has expired and needs a renewal application with your federal return, even if you have used it recently.

Not sure where yours stands? The IRS suggests checking your tax records in your IRS Online Account.

Who has to renew, and who does not

An expired ITIN only needs renewing when it is going on a U.S. federal tax return, either your own or one that includes you as a spouse or dependent. If it will not be on a return, the IRS says you do not need to renew it now.

Renew: your ITIN has expired and you need it on this year’s federal return, or on an earlier year’s return you are filing late.
Renew: your spouse’s ITIN has expired and you file jointly, or a dependent’s has and they are claimed for an allowable tax benefit, such as the credit for other dependents or head of household status.
No need: the ITIN only appears on information returns that report payments to you, such as Form 1099. The IRS says expired ITINs can still be used on those.
Do not renew: you now have a Social Security number. Stop using the ITIN and file with the SSN instead.
Cannot renew: a spouse or dependent who is not claimed for an allowable tax benefit and does not file a return of their own.

How to renew with Form W-7

A renewal uses the same form as a first application, Form W-7. At the top, tick Renew an existing ITIN. You still tick the reason that applies to you as well; the IRS does not accept renewal as a reason on its own.

On lines 6e and 6f, enter your ITIN and the name it was issued under, or tick No/Don’t know if you do not know it. If your legal name has changed since, attach proof such as a marriage certificate or court order.

Attach the W-7 to the front of the federal return you need the number for. Every renewal must include a return unless you meet one of the exceptions in the W-7 instructions, and the return goes in the same package rather than being filed separately.

Renewing for a spouse or dependents

Only family members whose ITINs have expired, and who are going on the return, need to renew. Each of them needs their own Form W-7, and all the forms go on the front of the same return.

A spouse or dependent can renew only if they are claimed on that return for an allowable tax benefit, with the schedule, form or box that claims it, or if they file a return of their own. If you apply at a Taxpayer Assistance Center, every family member who is applying has to come to the appointment.

The documents

A renewal needs the same proof as a first application: original documents, or copies certified by the agency that issued them, showing your identity and your foreign status. A certified copy carries that agency’s official seal. Notarized copies are not accepted, except from certain military families applying from overseas.

A current passport is the only document that works on its own. Without one, you send two documents from the IRS list, and one has to show your photo unless the applicant is a dependent under 14, or under 18 if a student. Nothing can be expired on the day you apply.

Dependents usually also have to prove U.S. residency. A passport with a U.S. date of entry does that; otherwise the IRS accepts other records by age, such as U.S. school or medical records, and those have to be sent as originals with the application.

Three ways to submit it

The package is the same whichever way it travels: the Forms W-7, the return and the documents. What changes is whether your originals leave your hands. The IRS asks you to allow 7 weeks to hear about your application, or 9 to 11 weeks if you apply between 15 January and 30 April or from abroad.

By mail to the IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342, with originals or certified copies. The IRS returns mailed documents within 60 days. Do not use the address in your tax return instructions.
In person, by appointment, at an IRS Taxpayer Assistance Center that offers ITIN services. Appointments are booked on 844-545-5640 and can take several weeks to get; most documents are checked and handed back at the end of the appointment.
Through a Certifying Acceptance Agent, an IRS-approved agent who can authenticate most documents and hand them back at the appointment; some Volunteer Income Tax Assistance sites have them. For dependents they can authenticate only passports and birth certificates, and an ordinary Acceptance Agent mails your documents to the IRS instead.

Filing with an expired ITIN

Filing with an expired ITIN is possible, but the IRS warns that the return may be delayed and that you may not be able to claim certain credits until the number is renewed, which can mean a smaller refund or penalties and interest. If the deadline is close, you do not need an ITIN to request an extension or to pay estimated tax.

A renewed ITIN keeps its original assignment date. That matters because some credits require the number to have been assigned by the return’s due date.

Renewing does not change which credits need a Social Security number. Since tax year 2025 the child tax credit has required an SSN valid for work for you, or for at least one spouse on a joint return, and for each qualifying child, and from tax year 2026 the American opportunity and lifetime learning credits need one too. A dependent with an ITIN can still qualify you for the credit for other dependents.

Renewing an ITIN with your return?

USTAXX prepares the renewal Form W-7 together with the federal return it goes with, for you and any family members who need one. We work with you remotely through a secure portal, by phone or video, or in person in Naperville, IL, and your documents still reach the IRS by one of the three routes above.

Start my renewal and return Book a consultation (847) 773-7070

Questions people ask

Does my ITIN expire?

Only if it goes unused. An ITIN that is not on a U.S. federal tax return for three consecutive tax years expires on 31 December after the third of those years, and any ITIN assigned before 2013 that was never renewed has already expired.

My ITIN expired. What should I do?

If you need it on a federal return, renew it on Form W-7 with the Renew an existing ITIN box ticked, attached to the front of that return. If it only appears on Forms 1099, or you now have a Social Security number, do not renew it.

Do I need to send a tax return to renew my ITIN?

Yes, unless you meet one of the exceptions in the Form W-7 instructions. The renewal and the return go to the IRS in the same package.

How long does an ITIN renewal take?

The IRS asks you to allow 7 weeks to hear about your application, or 9 to 11 weeks if you apply between 15 January and 30 April or from abroad. Original documents sent by mail come back within 60 days.

I have a Social Security number now. Do I renew my ITIN?

No. Stop using the ITIN, file with your SSN, and write to the IRS with a copy of your Social Security card so it can combine your tax records under the SSN and void the ITIN.

Where these rules come from

General information, current when written, not advice about your situation. Fees and forms change; the official pages above are the authority.