Do ITINs Expire and How Do You Renew One?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but who do not have and are not eligible to obtain a Social Security number. ITINs are issued regardless of immigration status because both resident and nonresident aliens may have a U.S. filing or reporting requirement under the Internal Revenue Code.

How ITINs Expire

An ITIN can expire under two primary conditions. The first is non-use. If an ITIN is not used on a U.S. federal tax return for three consecutive tax years, it will automatically expire on December 31st of the third year. For example, if a person used an ITIN on their 2021 tax return but not for tax years 2022, 2023, or 2024, the ITIN would expire at the end of 2024.

The second condition involves a schedule implemented by the IRS based on an ITIN’s middle digits (the fourth and fifth digits). ITINs with middle digits 70 through 87 have already expired in prior years. ITINs with middle digits 88 will expire at the end of 2025, while those with middle digits 90 through 99 assigned before 2013 have also been subject to expiration if not already renewed.

The IRS sends Notice CP-48 to ITIN holders whose number is scheduled to expire. If an expired ITIN is used on a tax return, the IRS will process the return but disallow certain tax credits, such as the Child Tax Credit. The taxpayer will receive a notice explaining the change and will be subject to interest and penalties on any tax owed until the ITIN is renewed.

Preparing Your Renewal Application

To renew an expiring ITIN, you must complete and submit Form W-7, Application for IRS Individual Taxpayer Identification Number. For a renewal, you must check the box labeled “Renew an Existing ITIN” at the top of the form and enter your previously assigned ITIN and name exactly as they were issued.

Completing Form W-7 requires providing your full name, current mailing address, and foreign address. You must also gather the required supporting documentation that proves your foreign status and identity. The IRS requires original documents or certified copies from the issuing agency, and the documentation must be current.

A foreign passport is the only standalone document that proves both identity and foreign status. If you do not have a passport, you must provide a combination of other documents, such as a national identity card, foreign driver’s license, or a civil birth certificate. Photocopies or notarized copies of documents are not acceptable.

Submitting Your Renewal Application

There are three methods for submitting your renewal application. The first is to mail the application package, which includes your Form W-7, supporting documents, and a federal tax return if you are required to file one. This package must be sent to the IRS service center address listed in the Form W-7 instructions, which is in Austin, Texas.

A second option is to apply in person at a designated IRS Taxpayer Assistance Center (TAC). These centers offer in-person document review, allowing your original documents to be verified and returned to you immediately. An appointment is required, and not all TAC locations provide this service, so it is necessary to check the IRS website for designated centers.

The third method is to use an IRS-authorized Acceptance Agent or Certifying Acceptance Agent (CAA). A Certifying Acceptance Agent can verify your original supporting documents and send copies to the IRS on your behalf, so you do not have to part with your originals. Processing time is typically between seven and eleven weeks but can be extended during peak tax season. The IRS will return your original documents and send a letter with your renewal status.