How to Renew Your ITIN: Required Forms and Steps

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service (IRS) for individuals who are not eligible for a Social Security number (SSN) but must file U.S. federal tax returns. This nine-digit number ensures individuals can comply with U.S. tax laws. While essential for federal tax purposes, an ITIN does not grant work authorization, provide eligibility for Social Security benefits, or change immigration status. Renewing an ITIN is necessary to maintain tax compliance and avoid processing delays.

Determining if Renewal is Necessary

ITINs require renewal under specific circumstances. An ITIN expires if it has not been included on a U.S. federal tax return for three consecutive tax years. For example, an ITIN last used for a 2021 tax return would expire on December 31, 2024, if no U.S. federal tax return was filed for 2022, 2023, or 2024.

Certain ITINs issued before 2013 with specific middle digits also have a rolling expiration schedule. These include ITINs with middle digits 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, or 87. To determine if your ITIN falls into this category, check the fourth and fifth digits of your nine-digit ITIN. You only need to renew your ITIN if it will be included on a U.S. federal tax return. Filing with an expired ITIN may cause the IRS to delay processing and disallow certain credits until the ITIN is renewed.

Family members, including primary taxpayers, spouses, and dependents, may also need to renew their ITINs simultaneously for proper processing of their tax returns. When renewing for a family, each person requiring an ITIN renewal must submit their own Form W-7.

Required Documents and Form W-7 Completion

Renewing an ITIN requires submitting specific documentation to the IRS to verify identity and foreign status. A valid passport is the most commonly accepted document, serving as sole proof of both. If a passport is unavailable, a combination of two or more other documents may be used, such as a national identification card, foreign driver’s license, U.S. state identification card, U.S. visa, or foreign military identification card. At least one document must include a photograph, unless the applicant is a dependent under 14 (or under 18 if a student).

All supporting documents must be original or certified copies from the issuing agency. A certified copy is an exact duplicate of the original, provided and stamped with an official seal by the issuing agency. Notarized copies are generally not accepted for ITIN applications, except for dependents of U.S. military personnel. Documents must be current and not expired on the submission date. Dependents may also need to provide proof of U.S. residency, such as a passport with a U.S. entry date or other U.S. residency documents.

Form W-7, Application for IRS Individual Taxpayer Identification Number, is used for both new ITIN applications and renewals. When renewing, check the “Renew an Existing ITIN” box at the top of the form. Provide your previously assigned ITIN in the designated section, along with personal details like your full legal name, date of birth, and foreign address. This information must precisely match your supporting identity documents. Complete all required fields accurately to avoid processing delays.

Submitting Your Renewal Application

Once Form W-7 is completed and all supporting documents are gathered, the application package can be submitted to the IRS. The most common method is to mail the entire package, including the completed Form W-7 and your original or certified supporting documents. The mailing address for ITIN applications is: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. If using a private delivery service, the address is Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Highway 35, Austin, TX 78741-0000.

Alternatively, applicants can utilize an IRS-authorized Certifying Acceptance Agent (CAA). A CAA is an individual or entity authorized by the IRS to assist with ITIN applications. They can verify original documents, potentially eliminating the need to mail valuable identification documents to the IRS. CAAs can authenticate most supporting documents and forward the application package to the IRS on your behalf.

Another option is to submit the application in person at certain IRS Taxpayer Assistance Centers (TACs) that offer ITIN services. At a TAC, IRS employees can review your completed Form W-7 and authenticate most supporting documents, returning them immediately. Appointments are typically required for TAC services and can be scheduled by calling the IRS.

After Submitting Your Application

After submitting your ITIN renewal application, be aware of typical processing times. The IRS generally advises a processing period of seven to fourteen weeks. This timeframe can extend, particularly during peak tax filing seasons, potentially taking nine to eleven weeks or longer.

If you do not receive a notice from the IRS regarding your ITIN status within the expected timeframe, you can inquire about its status. The primary method for checking the status of a submitted ITIN application is to call the IRS ITIN inquiry line. For calls within the U.S., the toll-free number is 1-800-829-1040. For those outside the U.S., the number is 1-267-941-1000, though this is not a toll-free number.

If you mailed original supporting documents with your application, the IRS will return them by mail. This usually occurs within 60 to 65 days after the ITIN is assigned. While the IRS does not require a return envelope, applicants can include a prepaid Express Mail or courier envelope for potentially faster return delivery.