Does a Tax ID Number Expire? SSN, EIN & ITIN Rules

Tax identification numbers (TINs) are essential for individuals and businesses operating within the United States tax system. These unique identifiers facilitate accurate reporting and compliance with tax obligations.

Understanding Tax Identification Numbers

A Tax Identification Number (TIN) serves as a unique identifier for tax purposes. The three primary types of TINs include Social Security Numbers (SSNs), Employer Identification Numbers (EINs), and Individual Taxpayer Identification Numbers (ITINs). An SSN is a nine-digit number issued to individuals for tracking earnings and Social Security benefits. Businesses use an EIN, a nine-digit number assigned by the IRS, for tax administration. An ITIN is a nine-digit number issued by the IRS to individuals who are required to have a U.S. taxpayer identification number but do not have, and are not eligible to obtain, an SSN.

Social Security Numbers and Their Validity

Social Security Numbers (SSNs) do not expire. Once an SSN is assigned to an individual, it remains that individual’s unique identifier for their entire life. This permanence holds true even if a person changes their name, relocates, or shifts their employment status.

The Social Security Administration may update records for events such as a legal name change or a change in immigration status. A replacement Social Security card might be issued in such cases, but the underlying SSN remains the same. The only instance where an SSN might become inactive is upon the death of the individual.

Employer Identification Numbers and Their Validity

Employer Identification Numbers (EINs) do not expire. Once the IRS issues an EIN to a business or entity, it remains valid indefinitely and is permanently associated with that specific entity.

Certain significant changes in a business’s legal structure or ownership may necessitate obtaining a new EIN. For example, if a sole proprietorship converts to a corporation or partnership, or if a partnership changes to a corporation, a new EIN is required. If a business closes, the EIN remains associated with the entity and cannot be reused by another business.

Individual Taxpayer Identification Numbers and Expiration

Individual Taxpayer Identification Numbers (ITINs) are unique among tax IDs because they can and do expire under specific conditions. One primary condition for expiration is non-use: an ITIN will expire if it is not used on a federal tax return for three consecutive tax years. This expiration occurs on December 31 of the third consecutive year of non-use.

Additionally, ITINs issued before 2013 have been expiring in phases, often based on their middle digits. For example, ITINs with middle digits such as 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, 88, 90, 91, 92, 94, 95, 96, 97, 98, or 99 have already expired or are scheduled to expire. The IRS sends notices to ITIN holders regarding impending expirations.

To renew an expired ITIN, individuals must complete and submit Form W-7, “Application for IRS Individual Taxpayer Identification Number,” along with required supporting identification documents. This form should have the “Renew an Existing ITIN” box checked and provide the reason for renewal. While an initial ITIN application typically requires attaching a federal tax return, renewals do not always have this requirement. Filing a tax return with an expired ITIN can delay processing and may result in disallowing certain tax credits, such as the Child Tax Credit.