You cannot cancel an ITIN number with the IRS. Once issued, an Individual Taxpayer Identification Number stays in IRS records permanently, and there is no form or phone line for voluntarily closing it out. What you can do depends on why you want it gone: if you’ve received a Social Security Number, the IRS will void the ITIN and merge your tax history into the SSN; if you simply stop filing, the ITIN expires on its own after three years of non-use.1Internal Revenue Service. How to Renew an ITIN
Why There’s No Cancellation Procedure
An ITIN is a nine-digit number the IRS issues to people who need a U.S. taxpayer identification number but aren’t eligible for a Social Security Number.2Internal Revenue Service. Individual Taxpayer Identification Number ITIN The IRS keeps every ITIN it has ever assigned. Internally, each one is classified as active, inactive, or revoked, and only IRS staff can move it between those statuses for specific administrative reasons.3Internal Revenue Service. IRS Individual Taxpayer Identification Number ITIN Real Time System There is nothing a taxpayer can file to close the number themselves.
For most people asking the question, though, cancellation isn’t really the goal. The two situations where an ITIN actually stops being your active tax ID are the ones covered below.
If You Now Have a Social Security Number
This is the most common reason people look for a way to cancel an ITIN. Once the SSA issues you an SSN, you must stop using your ITIN and file all future returns under the SSN. Using both numbers is not allowed.4Internal Revenue Service. Additional ITIN Information
You have to tell the IRS about the change; it doesn’t happen automatically. If you skip this step, you may not get credit for taxes withheld under the old ITIN, which can shrink any refund you’re owed.4Internal Revenue Service. Additional ITIN Information
How to Notify the IRS
You can either visit a local IRS Taxpayer Assistance Center in person or write a letter.4Internal Revenue Service. Additional ITIN Information The letter is the usual route. Include your full name and current mailing address, your ITIN, your new SSN, a copy of your Social Security card, and a copy of your CP 565 ITIN assignment notice if you still have it. Explain that you have been assigned an SSN and want your tax records combined under the new number.
Send the letter to:
Internal Revenue Service
Austin, TX 73301-0057
The IRS will void the ITIN and move all your prior tax records over to the SSN, so wages reported and taxes withheld under the ITIN still count toward your record.4Internal Revenue Service. Additional ITIN Information
What the IRS Letter Doesn’t Do
Combining your IRS tax records does not update your Social Security earnings history. An ITIN does not entitle you to Social Security benefits.5Internal Revenue Service. Topic No. 857 – Individual Taxpayer Identification Number If you worked while using an ITIN and want those earnings reflected in your Social Security record, contact the Social Security Administration separately. The IRS handles the tax side only.
If an ITIN Was Issued in Error
Occasionally an ITIN gets assigned to someone who already had an SSN, or a clerical mistake produces a duplicate. If that happened to you, write to the IRS ITIN Operation explaining the error. Include the ITIN issued in error, your correct SSN, your full name and address, and documentation showing the mistake, such as proof you held an SSN at the time of application.
Send the letter by U.S. mail to:
Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Or by private delivery service to:
Internal Revenue Service
ITIN Operation
Mail Stop 6090-AUSC
3651 S. Interregional, Hwy 35
Austin, TX 78741-0000
These are the same addresses used for mailed ITIN applications.6Internal Revenue Service. How to Apply for an ITIN After reviewing your documentation, the IRS may revoke the erroneous ITIN. A revoked ITIN can never be reused or reassigned to another person, and the IRS sends a CP 567 notice confirming the revocation.3Internal Revenue Service. IRS Individual Taxpayer Identification Number ITIN Real Time System
Letting the ITIN Expire on Its Own
If you don’t use your ITIN on a U.S. federal tax return for three consecutive tax years, it expires automatically on December 31 of that third year.1Internal Revenue Service. How to Renew an ITIN You don’t need to do anything. If your real goal is just to stop using the number, this is effectively what happens: after three years of non-use, the ITIN goes dormant.
An expired ITIN is not the same as a revoked one. The number is still tied to you in IRS records; it just can’t be used to file a return until it’s renewed.3Internal Revenue Service. IRS Individual Taxpayer Identification Number ITIN Real Time System
The IRS sends a CP 48 notice to ITIN holders whose numbers are scheduled to expire, explaining the renewal process.7Internal Revenue Service. Taxpayers With Expiring ITINs Should Renew Them Now If you’ve moved, the notice may not reach you.
If You Still Need to File With an Expired ITIN
Filing with an expired ITIN won’t get the return rejected outright, but it will delay processing. The IRS may hold the return until you renew, and certain tax credits can be disallowed until the ITIN is active again, which can reduce your refund. If you know the ITIN is expired and you have a return to file, submit a Form W-7 renewal along with the return to avoid a drawn-out back-and-forth.