Does a Tax ID Expire? What to Do If It Does

A Taxpayer Identification Number (TIN) serves as a unique identifier for individuals and entities within the U.S. tax system. This nine-digit number is issued by the Internal Revenue Service (IRS) or the Social Security Administration (SSA). Its purpose is to track financial activity for tax reporting and compliance. These numbers are essential for various tax-related processes, including filing federal tax returns, claiming tax credits, and reporting income.

Understanding Common Tax IDs and Their Longevity

Most common tax identification numbers issued in the United States do not expire. A Social Security Number (SSN), for instance, is issued by the Social Security Administration to individuals who are U.S. citizens, permanent residents, or temporary working residents. This nine-digit number is intended for life and typically remains valid for the individual’s entire lifetime, even if they change their name or move.

Similarly, an Employer Identification Number (EIN), issued by the IRS to businesses, also possesses a general permanence. An EIN is a nine-digit number assigned to identify a business entity for tax purposes, such as reporting wages paid to employees or filing business tax returns. Once assigned, it remains with that entity for its duration, regardless of changes in business name or location.

These identifiers are designed for long-term use, simplifying ongoing tax obligations for individuals and established businesses. The stability of SSNs and EINs provides a consistent framework for tax administration.

Individual Taxpayer Identification Number (ITIN) Expiration

An Individual Taxpayer Identification Number (ITIN) is a nine-digit tax processing number issued by the IRS to individuals who need a U.S. taxpayer identification number but are not eligible for a Social Security Number (SSN). This includes certain non-resident aliens, resident aliens, and dependents who need to file U.S. federal tax returns. An ITIN allows these individuals to comply with U.S. tax laws and claim certain tax benefits.

Unlike SSNs and EINs, ITINs can expire under specific conditions. One condition for expiration is non-use: if an ITIN is not used on a U.S. federal tax return for three consecutive tax years, it will expire on December 31 of the third year of non-use. For example, an ITIN used for the 2021 tax year but not for 2022, 2023, or 2024 would expire on December 31, 2024.

Additionally, ITINs with specific middle digits (70-88) expire on a rolling basis, regardless of their usage, and have already expired or will expire in upcoming years. The IRS implemented these expiration rules to enhance the accuracy of taxpayer information and reduce fraud. Filing a tax return with an expired ITIN may cause processing delays and make individuals ineligible to claim certain tax credits, such as the Child Tax Credit, until the ITIN is renewed.

Renewing an Expired or Expiring ITIN

Renewing an expired or expiring ITIN requires submitting Form W-7, Application for IRS Individual Taxpayer Identification Number. This form is used for both initial ITIN applications and renewals. When renewing, the “Renew an Existing ITIN” box at the top of the application must be checked, along with indicating a reason for the submission.

Applicants must submit original identification documents or certified copies along with their completed Form W-7. A valid passport is typically the most straightforward document, as it can prove both identity and foreign status. If a passport is not used, a combination of at least two other acceptable documents, such as a national identity card, foreign voter’s registration card, or civil birth certificate, may be required to verify identity and foreign status.

The completed Form W-7 and supporting documentation can be submitted to the IRS in several ways. Applicants can mail the package directly to the IRS ITIN Operation address. Alternatively, individuals may choose to apply in person at an IRS Taxpayer Assistance Center (TAC) by appointment, where documents can be reviewed and authenticated. A third option involves using an IRS-authorized Acceptance Agent, who can help prepare the application and certify the authenticity of the original documents, meaning the originals do not need to be mailed to the IRS. After submission, taxpayers should allow approximately 7 to 14 weeks for the IRS to process the ITIN renewal, though processing times can vary.