How Long Are ITIN Numbers Good For?

An Individual Taxpayer Identification Number, or ITIN, is a tax processing number issued by the Internal Revenue Service (IRS). It is provided to individuals who are required to have a U.S. taxpayer identification number for federal tax purposes but do not have and are not eligible to obtain a Social Security Number (SSN). This nine-digit number, which always begins with the number 9, is used by certain nonresident and resident aliens, their spouses, and dependents for filing tax returns and payments. The sole purpose of an ITIN is for federal tax reporting; it does not authorize work in the U.S. or change immigration status.

Understanding ITIN Expiration

An ITIN does not have a fixed expiration date; instead, its validity is tied to usage. An ITIN will expire if it is not used on a U.S. federal tax return for three consecutive tax years, officially expiring on December 31 of the third year of non-use. For example, if an ITIN was last used on a 2022 tax return but not on returns for 2023, 2024, or 2025, it would expire on December 31, 2025.

“Used on a tax return” means the ITIN appears as the number for the primary filer, a secondary filer (spouse), or a dependent claimed on the return. The consequences of an expired ITIN are significant for those with a filing obligation. Filing a tax return with an expired number will lead to processing delays, particularly for any expected refund.

An expired ITIN can also cause the disallowance of certain tax benefits. Credits, such as the Child Tax Credit and the American Opportunity Tax Credit, cannot be claimed for an individual with an expired ITIN, which could substantially reduce a refund or create an unexpected tax liability. The IRS will process the return but will send a notice explaining the changes and the need to renew the ITIN, and any disallowed credits will only be reconsidered after a successful renewal.

Information Required for ITIN Renewal

To renew an ITIN, you must complete Form W-7, Application for IRS Individual Taxpayer Identification Number. This form requires you to check the box for “Renew an Existing ITIN” and provide your name, address, country of citizenship, and the reason you need the number. In most situations, a completed federal income tax return must also be attached to the Form W-7 application.

You must also provide documentation that proves both your foreign status and your identity. A valid, unexpired foreign passport is the only standalone document that satisfies both requirements. If you do not have a valid passport, you must submit a combination of at least two other current documents. These can include items like a foreign driver’s license, a national identification card that shows a photo and address, or a civil birth certificate. All documents must be original or certified copies obtained from the issuing agency; notarized copies are not accepted.

The ITIN Renewal Process

There are three methods for submitting your renewal application. The most common method is to mail the complete package to the IRS. The application should be sent to the ITIN Operations address in Austin, Texas, which is specified in the Form W-7 instructions.

A second option is to use an IRS-authorized Certifying Acceptance Agent (CAA). These agents can verify your original supporting documents, which means you do not have to mail your passport or other original identity documents to the IRS. The CAA then submits the application on your behalf.

The third method is to schedule an appointment at a designated IRS Taxpayer Assistance Center (TAC). At a TAC, an IRS employee can review and verify your supporting documents in person. This also avoids the need to mail original documents.

After submission, processing time is typically 7 to 11 weeks, although it can be longer during peak tax season. Once approved, the IRS will send a letter confirming the renewal of your ITIN, and your original documents will be returned to you.