Your ITIN expired. Maybe you didn’t even know until you tried to file your tax return and the IRS rejected it. Or maybe your bank is asking questions. Or a third-party payer is now withholding 30% of your payments because your taxpayer identification number is no longer valid.
This is one of the most stressful situations for immigrants, mixed-status families, and non-resident aliens living in the United States. The Individual Taxpayer Identification Number (ITIN) is not permanent — it expires, and if you don’t renew it in time, the consequences are real and immediate.
The good news: renewing your ITIN is free, and you can do it yourself without a tax professional. You need the right form, the right documents, and a clear understanding of the process.
This guide covers everything you need to know about ITIN renewal in 2026 — when ITINs expire, who needs to renew, what documents you need, how to submit your application, and what to do if something goes wrong. By the end, you’ll know exactly what steps to take and in what order.
If you’re starting from scratch and don’t have an ITIN yet, read our guide on how to apply for an ITIN number first. For those who already have one but let it lapse — keep reading.
When Does Your ITIN Expire?
Not all ITINs expire at the same time. The IRS has a rolling expiration schedule based on the middle digits of your ITIN — also called the “middle two digits” or the fourth and fifth digits of the nine-digit number.
Your ITIN looks like this: 9XX-XX-XXXX. The two digits in the middle section (positions 4 and 5) determine your expiration group.
ITINs That Have Already Expired
The IRS has been systematically expiring ITINs in batches since 2016. Here is the complete expiration schedule for middle digits:
| Middle Digits | Expiration Year |
|---|---|
| 78, 79 | Expired January 1, 2017 |
| 70, 71, 72, 80 | Expired January 1, 2018 |
| 73, 74, 75, 76, 77, 81, 82 | Expired January 1, 2019 |
| 83, 84, 85, 86, 87, 88 | Expired January 1, 2020 |
| 90, 91, 92, 94, 95, 96, 97, 98, 99 | Expired January 1, 2021 |
If your ITIN has middle digits in any of these ranges and you haven’t renewed it, it is expired — regardless of whether the IRS sent you a notice.
The “3-Year Unused” Rule
There is a second expiration trigger that applies to all ITINs: if you did not use your ITIN on a federal tax return for three consecutive years, it automatically expires.
For example, if you didn’t file federal tax returns in 2021, 2022, and 2023, your ITIN expired on December 31, 2023 — even if it was a recently issued number not in any of the middle-digit expiration groups above.
How to Check if Your ITIN Has Expired
The easiest way is to call the IRS at 1-800-829-1040. Have your ITIN and your most recent tax return handy. An IRS representative can confirm whether your number is still active.
Alternatively, check whether you received IRS Notice CP-48 or CP-565. The CP-48 is the notice the IRS sends when your ITIN is about to expire. If you received it and didn’t act on it, your ITIN is likely expired by now.
You can also check the IRS website at irs.gov/itin for the latest expiration schedule and updates. The IRS updates this page when new batches of middle digits are designated for expiration.
Who Needs to Renew Their ITIN?
You need to renew your ITIN if any of the following apply to you:
Your ITIN Has Expired Due to Non-Use
If you did not include your ITIN on a federal tax return for the past three consecutive tax years (counting tax years, not calendar years), your ITIN is expired. This applies even if your middle digits are not in any of the batch-expiration groups listed above.
Example: If you filed in 2020 but not in 2021, 2022, or 2023, your ITIN expired at the end of 2023.
Your Middle Digits Are in an Expired Group
If your ITIN middle digits fall into any of the groups listed in the table above (70–88, 90–99), your number has expired unless you already renewed it during the designated renewal window.
The IRS sent notices to affected taxpayers, but many people never received them due to address changes or simply didn’t act. Not receiving a notice does not mean your ITIN is still valid.
Your Dependents Need Renewal
If you claim dependents on your tax return using their ITINs, those ITINs also need to be valid. If a dependent’s ITIN is expired, the associated tax credits (including the Child Tax Credit) will be denied — even if your own ITIN is current.
You can renew a dependent’s ITIN separately or at the same time as your own renewal. Both use the same Form W-7 process.
What Happens If You Don’t Renew Your ITIN?
Ignoring an expired ITIN has serious and concrete consequences. This is not a bureaucratic formality — it directly affects your tax filing, your income, and your financial life in the U.S.
The IRS Rejects Your Tax Return
If you file a federal tax return with an expired ITIN, the IRS will not process it. Your return goes into a suspended state. Any refund you’re owed — including refundable credits — will not be issued until you renew your ITIN and resubmit.
This can mean waiting months for a refund you were counting on, or worse, missing filing deadlines and incurring penalties.
Tax Credits Are Denied
Even if your return is eventually processed, certain tax credits are permanently denied for the years in which your ITIN was expired at the time of filing. The most significant ones are:
- Child Tax Credit (CTC): You cannot claim this credit for any dependent whose ITIN was expired when the return was filed — and the credit is not retroactively granted once the ITIN is renewed.
- American Opportunity Tax Credit (AOTC): This education credit requires a valid ITIN (or SSN) for the student and the filer. An expired ITIN means the credit is denied.
- Other education and dependent credits are similarly affected.
This is not a technicality that gets waived. The IRS is explicit: these credits cannot be claimed retroactively for years when the ITIN was expired at filing time.
30% Withholding on Third-Party Payments
If you receive income as a freelancer, contractor, or through platforms like Amazon, eBay, or payment processors, the payer is required by IRS rules to withhold 30% of all payments if you cannot provide a valid taxpayer identification number.
This 30% backup withholding applies to rental income, royalties, interest, dividends, and any other income subject to information reporting. With an expired ITIN, you lose access to reduced withholding rates under tax treaties and the ability to certify your tax status properly.
Banking and Financial Problems
Many banks and credit unions use your ITIN to verify your identity for account opening and maintenance. An expired ITIN can trigger compliance flags at financial institutions, potentially causing your account to be flagged or frozen until you can provide a valid identification number.
Mortgage lenders and other financial institutions that rely on your ITIN for credit checks may also be affected.
Documents Required for ITIN Renewal
The document requirements for renewal are the same as for a new ITIN application. You need to prove your foreign status and identity. Here is exactly what you need.
Form W-7: The Core Document
You must complete IRS Form W-7 (Application for IRS Individual Taxpayer Identification Number). For a renewal, you check box “d — Renewal of existing ITIN” in Line 1 (reason for submitting Form W-7). You also enter your existing ITIN number on Line 6f.
Download the most current version of Form W-7 directly from irs.gov. Do not use a version from a previous year — the IRS updates the form periodically and outdated versions are rejected.
Important: For a renewal, you do NOT need to attach a tax return to the W-7 (unless you are renewing because of a specific filing need). This is a key difference from the initial ITIN application process, where attaching a completed tax return is typically required.
Identity and Foreign Status Documents
The IRS accepts 13 types of documents for identity verification. Your passport is the only single document that satisfies both the identity and foreign status requirements on its own. All other documents must be submitted in combination.
| Document | Proves Identity | Proves Foreign Status |
|---|---|---|
| Passport | Yes | Yes |
| National ID Card | Yes | Yes |
| U.S. Driver’s License | Yes | No |
| Civil Birth Certificate | Yes | No |
| Foreign Driver’s License | Yes | No |
| U.S. State ID Card | Yes | No |
| Foreign Voter’s Registration Card | Yes | Yes |
| U.S. Military ID Card | Yes | No |
| Foreign Military ID Card | Yes | Yes |
| Visa Issued by U.S. Department of State | Yes | Yes |
| U.S. Citizenship and Immigration Services Photo ID | Yes | Yes |
| Medical Records (dependents under 6 only) | Yes | No |
| School Records (dependents under 14, students under 18) | Yes | No |
The IRS requires original documents or certified copies issued by the agency that issued the document. A notarized copy from a notary public is not accepted — it must be certified by the issuing agency itself.
Passport: The Recommended Choice
Submit your valid passport if at all possible. It is the only document you can send on its own. It proves both your identity and your foreign status. If you submit a passport, you don’t need any other supporting documents.
If your passport has expired, it may still be accepted if it shows a U.S. visa that was valid within the past 12 months. But in general, use a current passport.
What If You Don’t Have a Passport?
You need a combination of documents: at least one that proves identity and at least one that proves foreign status. Common combinations include:
- Foreign national ID card + U.S. visa
- Foreign driver’s license + foreign voter registration card
- Civil birth certificate + U.S. USCIS photo ID
Check the latest IRS Publication 1915 for the complete and current list of accepted document combinations.
How to Renew Your ITIN: Step-by-Step
The renewal process is straightforward if you follow these steps in order. Do not skip steps or submit incomplete applications — errors are the number one cause of processing delays.
Step 1: Download the Current Form W-7
Go to irs.gov/forms-pubs/about-form-w-7 and download the most recent version of Form W-7. As of 2026, the current version is the one revised in 2019, but always confirm you have the latest revision date printed on the bottom left of the first page.
Print the form. The W-7 cannot be submitted electronically — it must be a physical paper submission (or submitted in person).
Step 2: Complete the W-7 Correctly
Fill out every section carefully. Key fields for a renewal:
- Line 1 (Reason for submitting): Check box “d — Renewal of existing ITIN”
- Line 1a (Exception): Leave blank unless an exception applies to you
- Lines 2–4: Your full legal name, mailing address, and date of birth
- Line 5: Country of citizenship
- Line 6a: Country of birth
- Line 6c: Type of U.S. visa (if applicable), visa number, and expiration date
- Line 6d: Check “Yes” or “No” for whether you have been claimed as a dependent
- Line 6f: Your existing ITIN number — critical, do not leave this blank
- Signature block: Sign and date the form
Use blue or black ink. Do not use correction fluid. If you make a mistake, start with a fresh form.
Step 3: Gather Your Documents
Collect your original passport or the combination of documents you will submit. If you are mailing originals, the IRS will return them to you by mail once they process your application — typically within 60 days.
If you prefer not to mail original documents, consider using a Certifying Acceptance Agent (CAA), which is covered in the next section.
Step 4: Choose Your Submission Method
You have three options: mail, CAA, or in person at a Taxpayer Assistance Center (TAC). Each method is explained in detail in the following section. Choose based on your situation — if you can’t risk losing your passport in the mail, use a CAA or TAC.
Step 5: Submit Your Application
Send or bring your completed W-7, supporting documents, and any required tax return (for new applications) to the IRS using your chosen method. Keep a copy of everything you submit.
Step 6: Wait for Confirmation
The IRS will send you a notice (CP-565) confirming your ITIN renewal. Standard processing time is 6 to 11 weeks. Your ITIN number does not change — only its status changes from expired to active.
3 Ways to Submit Your ITIN Renewal Application
There is no online submission option for ITIN renewal as of 2026. You must use one of these three physical methods.
Method 1: Mail to the IRS
This is the simplest option for most people. Send your completed W-7 and original documents (or certified copies) by mail to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Use a trackable shipping method (USPS Certified Mail, FedEx, or UPS) so you have proof of delivery. Keep the tracking number.
Pros: No appointment needed, can be done from anywhere in the U.S. or abroad.
Cons: You must send original documents, which the IRS will hold for 60+ days before returning. Risk of loss in transit (though rare).
Tip: If you’re sending your passport, consider getting a temporary travel document from your consulate while your passport is with the IRS, in case you need to travel.
Method 2: Use a Certifying Acceptance Agent (CAA)
A Certifying Acceptance Agent is a person or business authorized by the IRS to verify original documents and issue certified copies. When you use a CAA, you do not need to mail your original documents to the IRS — the CAA handles the certification.
CAAs include tax professionals, financial institutions, accounting firms, and law offices. The IRS maintains a searchable directory of CAAs at irs.gov/individuals/acceptance-agent-program.
Cost: CAAs typically charge $50 to $150 for their services. Some nonprofit organizations offer free or low-cost CAA services to low-income immigrants.
Pros: You don’t risk losing your original documents. The CAA can also review your W-7 for errors before submission, reducing rejection risk.
Cons: There is a cost involved. Not all areas have convenient CAA access.
Method 3: IRS Taxpayer Assistance Center (TAC)
You can submit your ITIN renewal application in person at an IRS Taxpayer Assistance Center. TAC offices accept original documents, review them on the spot, and return them to you immediately — eliminating the risk of documents being lost in the mail.
Find your nearest TAC at irs.gov/help/contact-your-local-irs-office. You must make an appointment — walk-ins are generally not accepted.
Pros: Documents are returned on the spot. IRS staff can review your application immediately. No mailing required.
Cons: You must travel to an IRS office. Appointments can be difficult to get, especially during tax season.
Comparison of the Three Methods
| Method | Cost | Document Risk | Processing Speed | Best For |
|---|---|---|---|---|
| Mail (IRS) | Free | Medium (originals mailed) | 6–11 weeks | Those with copies or extra documents |
| CAA | $50–$150 | Low (docs stay with you) | 6–11 weeks | Those who can’t risk losing passport |
| TAC (In Person) | Free | None (docs returned immediately) | 6–11 weeks | Those near an IRS office |
Note: All three methods result in the same IRS processing time once the application is received. The difference is only in how your documents are handled before reaching the IRS.
How Long Does ITIN Renewal Take?
Once the IRS receives your completed W-7 and all supporting documents, standard processing time is 6 to 11 weeks.
Timing Matters
If you submit your renewal during tax season (January through mid-April), processing times can stretch to 14 weeks or more. The IRS handles an enormous volume of ITIN applications during this period, and renewal applications compete for the same processing resources.
The best time to submit your renewal is between May and October, when IRS processing loads are lighter. If your ITIN is expired and you need it for an upcoming tax filing, don’t wait until January to start the process.
How to Track Your ITIN Renewal Status
There is no online tracking tool for ITIN renewal applications. To check the status of your application, call the IRS at 1-800-829-1040. Wait at least 7 weeks after submitting before calling — the IRS cannot provide status updates on applications received less than 7 weeks ago.
When you call, have ready:
- Your name and date of birth
- Your existing ITIN number
- The date you submitted your application
- Your mailing address (where the confirmation will be sent)
What to Do If You Haven’t Heard Back After 11 Weeks
If 11 weeks have passed and you haven’t received your confirmation notice (CP-565), call the IRS at 1-800-829-1040. Possible reasons for delay include:
- Missing or incomplete documentation
- Address discrepancy between your W-7 and IRS records
- The application was lost in the mail (in which case you’ll need to resubmit)
- High processing volume during peak season
If your documents have been held for more than 60 days and haven’t been returned, you can also call to request their return.
ITIN Renewal vs. New ITIN Application: Key Differences
If you’ve gone through the initial ITIN application before, you might be wondering: is renewal any different? The short answer is — not much, but there are a few important distinctions.
Same Form, Different Box
Both a new application and a renewal use Form W-7. The critical difference is which box you check in Line 1:
- New application: You check the box that describes why you need an ITIN (e.g., “Nonresident alien required to get ITIN to claim tax treaty benefit”)
- Renewal: You check box “d — Renewal of existing ITIN” and also fill in your current ITIN on Line 6f
No Tax Return Required for Most Renewals
For a standard ITIN application, you must attach a completed federal tax return (unless an exception applies). For most renewals, no tax return is required. You submit the W-7 and documents on their own.
However, if you are renewing your ITIN specifically to file a tax return for the current year, you can attach the tax return to your renewal — and in fact, you should, because it speeds up processing of both your renewal and your return simultaneously.
Your ITIN Number Does Not Change
When you renew your ITIN, you keep the same nine-digit number you were originally assigned. The IRS simply reactivates it in their system. You do not get a new number, and you do not need to update your ITIN with banks or other institutions.
Previous Documentation Not Required Again
When you renew, you generally do not need to re-prove that you are ineligible for a Social Security Number — even though this was required for your original application. The IRS already has this information on file from your initial application.
This makes the renewal process slightly simpler than the initial application. You still need identity and foreign status documents, but the supporting eligibility documentation is not required again.
Can I File Taxes While My ITIN Is Expired?
Technically, yes — the IRS will accept a tax return filed with an expired ITIN. But doing so creates serious problems that most people don’t fully understand until it’s too late.
What Actually Happens
If you file with an expired ITIN, the IRS places your return in a suspended status. They will not process it until you renew your ITIN and resubmit or contact them. This means:
- Your refund is delayed — potentially by many months
- Any tax credits tied to an expired ITIN (yours or a dependent’s) are denied
- Penalties and interest continue to accrue on any taxes owed, even while your return is in limbo
The Credit Denial Problem
Here’s the critical issue with the Child Tax Credit and American Opportunity Tax Credit: even if you renew your ITIN after filing, the credits that were denied because your ITIN was expired at the time of filing are not retroactively granted.
This is explicitly stated in IRS regulations. If your ITIN was expired when you filed, you lose those credits for that year permanently — regardless of when you renew.
The Correct Strategy
Renew your ITIN before you file your tax return. Specifically:
- Renew as early as possible — ideally before October of the year prior to your filing
- If your ITIN is expiring soon, renew proactively — you can renew up to a year in advance
- If you discover your ITIN is expired in January during filing season, submit your renewal immediately and consider requesting a filing extension (Form 4868) to give your renewal time to process
For detailed guidance on the actual filing process, see our guide on how to file taxes with an ITIN number.
ITIN Renewal FAQ
How much does it cost to renew your ITIN?
Renewing your ITIN directly with the IRS is completely free. The IRS does not charge any fee for processing ITIN applications or renewals.
If you use a Certifying Acceptance Agent (CAA), the CAA charges their own service fee, typically between $50 and $150 depending on the provider and location. Some nonprofit organizations and community groups offer CAA services for free to qualifying low-income applicants.
Avoid anyone who charges fees to “submit” your application to the IRS — the IRS submission itself is always free.
Can I renew the ITIN of my dependents?
Yes. If you claim dependents (children or other family members) on your tax return using their ITINs, those ITINs must also be valid. You renew a dependent’s ITIN the same way as your own — by submitting Form W-7 on their behalf.
For dependents, you can submit their renewal applications alongside your own. Include a separate W-7 for each dependent whose ITIN needs renewal. You can submit multiple W-7 forms in the same mailing.
What if I lost my ITIN assignment letter?
Your original ITIN assignment letter (Notice CP-565) is the official record of your ITIN. If you lost it, call the IRS at 1-800-829-1040 to request a duplicate copy. You will need to verify your identity over the phone.
Alternatively, your ITIN appears on previous tax returns you’ve filed. If you have a copy of a past return, you can find your ITIN there. Keep in mind that this does not replace the official assignment letter for all purposes.
Can I renew my ITIN online?
No. As of 2026, there is no online ITIN renewal process. The IRS does not accept electronic submissions of Form W-7 or associated documents. All ITIN renewals must be submitted by mail, through a CAA, or in person at a TAC.
Be cautious of any website or service that claims to offer online ITIN renewal — these are either scams or third-party services that will ultimately mail your paperwork to the IRS on your behalf.
Can I renew the ITIN of a minor child?
Yes. The ITIN renewal process for minor children follows the same steps as for adults. You complete Form W-7 on behalf of the child, checking the renewal box and entering the child’s existing ITIN on Line 6f.
For children under 6, medical records can serve as an identity document. For children under 14 or students under 18, school records are also accepted as identity documents (though not as foreign status documents). A passport remains the simplest and most widely accepted option.
If the child does not have a passport, a combination of a foreign birth certificate plus another document proving foreign status (such as a foreign national ID card) is accepted.
What if my ITIN was assigned before 2013?
All ITINs issued before 2013 have already expired under the IRS’s rolling expiration schedule (unless they were renewed). If your ITIN was issued before 2013 and you have not renewed it, it is expired regardless of your middle digits.
Contact the IRS or check the ITIN section of irs.gov to confirm the current status of your number before filing.
Do I need to apply for a new ITIN if mine expired, or just renew?
You renew — not apply for a new one. An expired ITIN is not revoked; it’s simply inactive. You use the same Form W-7, check the renewal box, enter your existing ITIN, and the IRS reactivates the same number.
You only apply for a brand new ITIN if you never had one before. If you previously had an ITIN (even if it’s been expired for years), you renew the existing one using the process described in this guide. If you’ve never had an ITIN at all, read our guide on how to get your ITIN fast.
Bottom Line
ITIN renewal is not complicated, but it requires attention to detail and timing. The biggest mistakes people make are: waiting until tax season to start the process, sending the wrong version of Form W-7, and not realizing that expired dependent ITINs block tax credits.
Here’s the action plan in short:
- Check whether your ITIN is expired (middle digits, 3-year non-use rule, or pre-2013 issue date)
- Download the current Form W-7 from irs.gov
- Check box “d — Renewal” and fill in your existing ITIN on Line 6f
- Gather your passport or valid document combination
- Choose your submission method: mail to Austin TX, use a CAA, or visit a TAC
- Submit and allow 6–11 weeks for processing
- Once renewed, file your tax return with your reactivated ITIN
Don’t wait until January to start. The earlier you renew, the more control you have over your tax timeline and your credits.
Once your ITIN is renewed and active, the next step is understanding how to use it properly at tax time. Read our complete guide on how to file taxes with an ITIN number to make sure your next return is processed without issues.