Does a Tax ID Number Expire? SSN, EIN, ITIN, ATIN and PTIN Rules

Among the tax identification numbers the federal government issues, only some expire. Social Security Numbers and Employer Identification Numbers are permanent. Individual Taxpayer Identification Numbers expire after three consecutive years without use, and every ITIN issued before 2013 has already expired under a schedule Congress set in the PATH Act. Adoption Taxpayer Identification Numbers expire two years after assignment, and Preparer Tax Identification Numbers must be renewed every year.

Social Security Numbers Do Not Expire

The Social Security Administration assigns an SSN once, and it stays valid for the holder’s entire life. There is no renewal, no revalidation, and no lapse from disuse. The number serves as the primary federal identifier for U.S. citizens, permanent residents, and temporary residents authorized to work.¹

The only event that deactivates an SSN is the holder’s death. Once the SSA receives a death certificate, the number is flagged as deceased in government records, and using it afterward for employment or a tax filing is identity theft. Funeral homes commonly send the notification, but if that doesn’t happen, the family should contact the SSA directly so the number is flagged and can’t be used fraudulently for tax claims, wages, or benefits.¹

Employer Identification Numbers Do Not Expire

An EIN is permanent from the moment the IRS issues it. The number stays attached to that specific entity forever, and the IRS never recycles or reassigns it to a different business, even if the original entity closes or goes bankrupt.²

A business that goes dormant for years and later resumes operations still uses the same EIN. The number doesn’t lapse from inactivity. What can change is the status of the IRS business account tied to that number, which is a separate administrative matter addressed further down.

When a New EIN Is Required

Certain changes in legal structure require applying for a fresh EIN rather than continuing with the old one:

A sole proprietor who forms a corporation needs a new EIN for the corporation.
A partnership that converts to a corporate structure needs a new EIN.
If an existing partnership dissolves and a new one is created, even with the same partners, the new partnership needs its own EIN.

One common misconception is worth flagging: an LLC that changes its tax election, for example choosing to be taxed as a corporation or an S corporation, does not need a new EIN. The IRS is explicit about that.³

ITINs Expire — Two Different Ways

The ITIN is issued to people who need a U.S. taxpayer identification number for federal tax purposes but aren’t eligible for an SSN. That mainly covers nonresident aliens with U.S. tax obligations, resident aliens ineligible for an SSN, and dependents or spouses of visa holders. Unlike SSNs and EINs, ITINs come with expiration rules — one triggered by non-use, and one built into a statutory schedule.⁴

The Three-Year Non-Use Rule

Any ITIN not included on a federal tax return, as the filer, spouse, or a dependent, for three consecutive tax years will expire. The statute ties the expiration to the day after the filing due date for that third year’s return.⁵ In practice, if the last return with your ITIN was for 2022 and you didn’t file for 2023, 2024, or 2025, the ITIN will be expired when you go to file in 2026.

Pre-2013 ITINs Have Already Expired

The Protecting Americans from Tax Hikes (PATH) Act of 2015 required all ITINs issued before January 1, 2013, to expire on a staggered schedule between 2017 and 2020. That schedule is complete. Every ITIN with middle digits 70 through 88 (the fourth and fifth digits of the nine-digit number) has already expired, regardless of whether the holder was still filing. If you still hold one of those numbers and haven’t renewed, it’s expired, and you have to renew before using it on a return.⁵

ITINs issued after 2012, typically carrying middle digits in the 90–99 range, are subject only to the three-year non-use rule. There’s no scheduled expiration for these as long as they appear on a return at least once every three years.

How to Renew

Renewal means submitting a completed Form W-7 with the “Renew an existing ITIN” box checked, along with original identification documents or certified copies. A valid passport alone is sufficient; without a passport, you need a combination of two other acceptable documents. You can file Form W-7 by mail, in person at an IRS Taxpayer Assistance Center, or through a Certified Acceptance Agent.⁶

Processing typically takes about seven weeks. During peak tax season, from January 15 through April 30, or for applications submitted from overseas, the IRS warns it can stretch to nine to eleven weeks. If you know you’ll need to file, renew well before January.⁴

The IRS charges no fee for renewal. Applying in person at an IRS Taxpayer Assistance Center or a Volunteer Income Tax Assistance (VITA) site is free.⁷ A Certified Acceptance Agent lets you avoid mailing your original passport to the IRS but charges a private fee, typically $150 to $300 per person, with higher rates for family packages.

If any family member on the return has an expiring ITIN, you can renew for the whole family at once — filer, spouse, and every dependent claimed — even for family members whose numbers haven’t been flagged yet. Bundling avoids piecemeal delays across multiple filing seasons.⁸

Filing With an Expired ITIN

The IRS will still accept and process a return filed with an expired ITIN, but it temporarily disallows several credits and sends a notice explaining the expiration. The credits at risk include:

Child Tax Credit
Credit for Other Dependents
American Opportunity Tax Credit

To claim any of these, the ITIN must be valid and assigned by the return’s due date, including extensions.⁴ Once you renew, the IRS reinstates the credits and releases any refund that was held. Delays during filing season can stretch several months, so filing with an expired ITIN and planning to sort it out later costs real time and money.

Adoption Taxpayer Identification Numbers Expire in Two Years

An ATIN is a temporary tax ID for a child placed in your home for legal adoption when you can’t get an SSN for the child in time to file. It lets you claim the child as a dependent while the adoption is pending. Every ATIN automatically expires two years after assignment. The IRS may grant an extension if the adoption is still ongoing, but you have to request it; the extension isn’t automatic.⁹

Applications use Form W-7A. To qualify, the child must have been placed in your home by an authorized adoption agency, you must have made a reasonable effort to obtain the child’s existing SSN from birth parents or the agency and been unable to, the adoption must not yet be final (so the SSA won’t issue an SSN), and you must be eligible to claim the child as a dependent.¹⁰ Once the adoption is finalized and the child receives an SSN, you stop using the ATIN.

PTINs Expire Every Year

Anyone who prepares or helps prepare federal tax returns for compensation must hold a valid PTIN, and this is the one tax ID that expires every single year. A 2025 PTIN won’t work for returns prepared during the 2026 filing season. Enrolled agents must also keep a current PTIN whether or not they prepare returns.¹¹

The renewal fee for 2026 is $18.75, payable online or by mailing Form W-12. Online renewals are confirmed almost immediately; paper takes longer. The IRS begins processing renewals for the coming year in the fall, so preparers should renew before the filing season opens in January.¹²

When the Number Doesn’t Expire but the Account Should Close

Because SSNs and EINs never expire, closing the associated account is a separate action you may need to take.

When a business permanently shuts down, the EIN doesn’t vanish on its own. You send a letter to the IRS requesting the account be closed, including the business’s complete legal name, the EIN, the business address, and the reason for closure. If you still have the original EIN assignment notice, include a copy. Mail the request to the Internal Revenue Service in Cincinnati, OH 45999. The IRS won’t close the account until all required returns are filed and all taxes are paid.²

Skipping the closure means the IRS may keep expecting returns from the entity, generating notices and, in some cases, an accuracy-related penalty of 20% on any underpayment attributed to negligence or disregard of filing rules.¹³

1
Social Security Administration. 20 CFR 422.103 – Social Security Numbers
2
Internal Revenue Service. Closing a Business – Section: Cancel Your EIN and Close Your IRS Business Account
3
Internal Revenue Service. When to Get a New EIN
4
Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
5
Office of the Law Revision Counsel. 26 USC 6109 – Identifying Numbers
6
Internal Revenue Service. How to Renew an ITIN
7
Internal Revenue Service. How to Apply for an ITIN
8
Internal Revenue Service Taxpayer Advocate Service. Renew Individual Taxpayer Identification Numbers Before They Expire
9
eCFR. 26 CFR 301.6109-3 – IRS Adoption Taxpayer Identification Numbers
10
Internal Revenue Service. Instructions for Form W-7A – Application for Taxpayer Identification Number for Pending U.S. Adoptions
11
Internal Revenue Service. PTIN Requirements for Tax Return Preparers
12
Internal Revenue Service. IRS Reminds Tax Pros to Renew PTINs for the 2026 Tax Season
13
Internal Revenue Service. Accuracy-Related Penalty