To renew an ITIN, you file Form W-7 marked as a renewal, attach the identification documents the IRS requires, and submit it with the federal tax return the number will appear on. Renewal is only necessary if you’re about to use the ITIN on a return, and the IRS asks you to allow about seven weeks for processing. Before starting, it’s worth confirming your ITIN actually expired, because two different rules can retire a number.
How to Tell If Your ITIN Has Expired
Two things can put an ITIN out of service. The first is non-use: if your ITIN hasn’t appeared on a filed U.S. federal tax return for three consecutive tax years, it expires on December 31 after that third year. Filing with the ITIN even once inside any three-year window resets the clock. A 1099 or other information return that someone else files about you does not count as use; you have to have filed a return yourself.1Internal Revenue Service. How to Renew an ITIN
The second is the pre-2013 rollout. Starting in 2016, the IRS retired older ITINs in waves based on the middle two digits of the number (an ITIN reads 9XX-XX-XXXX, and the middle “XX” is what matters). All ITINs issued before 2013 with middle digits 70 through 88, or 90 through 99 excluding 93, have already been expired through this process. If your number falls in those ranges and predates 2013, it’s expired regardless of how recently you filed.
The IRS sends a CP48 Notice to holders whose ITINs are about to expire or already have.2Internal Revenue Service. Notice CP48 If your address on file is stale, the notice may never reach you. To check status by phone, call 800-829-1040. For questions about ITIN documents you’ve already submitted, the dedicated line is 800-908-9982.3Internal Revenue Service. ITIN Documentation Frequently Asked Questions (FAQs) From outside the U.S., use 267-941-1000, which is not toll-free.
Filling Out Form W-7 for Renewal
Renewal uses the same Form W-7 that first-time applicants use. At the top, in the Application Type section, check the box for “Renew an existing ITIN.”1Internal Revenue Service. How to Renew an ITIN
The complete package usually contains three things: the W-7, your identification documents, and the federal tax return the ITIN will appear on. The IRS requires a return to be attached unless you qualify for a specific exception.4Internal Revenue Service. Form W-7 Put the W-7 on top of the return so the IRS processes the renewal first.
Identification has to be original documents or certified copies from the issuing agency. A valid passport is the cleanest choice because it proves both identity and foreign status on its own. Without a passport, you need at least two documents from the IRS’s accepted list that together cover both. Accepted alternatives include a national ID card showing name, photo, address, date of birth, and expiration date; a civil birth certificate; a foreign military ID; and a U.S. driver’s license. A U.S. driver’s license proves identity but not foreign status, so it has to be paired with something that does.5Internal Revenue Service. Instructions for Form W-7
Three Ways to Submit
By mail, send the W-7, tax return, and supporting documents to IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. The IRS will return your originals, but they’ll be out of your hands for weeks.6Internal Revenue Service. Instructions for Form W-7 (Rev. December 2024)
At an IRS Taxpayer Assistance Center, staff verify your documents in person and hand them back before you leave. You still submit the W-7 and the return through the center.6Internal Revenue Service. Instructions for Form W-7 (Rev. December 2024) Appointments are required.
A Certifying Acceptance Agent is authorized by the IRS to verify documents and certify copies, so you keep your originals and skip the IRS office. CAAs charge a fee, often somewhere between $150 and $300 per person, though rates vary. Many tax preparers who work with ITIN holders are also CAAs and can handle the return and the renewal together.6Internal Revenue Service. Instructions for Form W-7 (Rev. December 2024)
Renewing for a Spouse or Dependent
Each family member with an expired ITIN needs a separate Form W-7 and their own identification documents. All the W-7s can travel with the same tax return.4Internal Revenue Service. Form W-7 If the reason you’re renewing is to claim a tax benefit involving that spouse or dependent, they must be listed on the attached return along with the schedule or form for the benefit.1Internal Revenue Service. How to Renew an ITIN Skip a family member’s renewal and the return will still process, but any credit tied to that person will be disallowed.
Filing With an Expired ITIN
A return with an expired ITIN won’t be rejected. It will be processed, but slowly, and certain tax credits will be disallowed until you renew, which can shrink a refund or turn it into a balance due with penalties and interest.1Internal Revenue Service. How to Renew an ITIN
A boundary worth naming: the Child Tax Credit and Additional Child Tax Credit require the child to have a Social Security number, not an ITIN.7Internal Revenue Service. Child Tax Credit 4 Renewing a child’s ITIN will not unlock those credits.
You also don’t need to renew an expired ITIN just because you have one. Renewal is only required if the number will go on a federal return you’re filing.1Internal Revenue Service. How to Renew an ITIN
How Long Renewal Takes
Allow about seven weeks after the IRS receives your W-7.8Internal Revenue Service. Individual Taxpayer Identification Number (ITIN) Peak filing season stretches that. Mailing originals adds the round-trip time on top, since the IRS returns your documents only after processing. A TAC visit or a CAA avoids that wait because your documents stay with you.
Start early. Waiting until April to begin a renewal almost guarantees a delayed return. If you already know the ITIN is expired or expiring, get the paperwork moving as soon as you can in the year.
If You Now Have a Social Security Number, Don’t Renew
Once you become eligible for an SSN and receive one, stop using the ITIN and file with the SSN instead. Filing under both numbers creates duplicate records and can cost you credit for wages and taxes reported under the other number.9Internal Revenue Service. Additional ITIN Information
Notify the IRS so it can merge your records. You can visit a local IRS office or send a letter to the IRS at Austin, TX 73301-0057. Include your full name and mailing address, the ITIN, a copy of your Social Security card, and a copy of the CP565 ITIN assignment letter if you have it.9Internal Revenue Service. Additional ITIN Information Once processed, the IRS voids the ITIN and links prior tax history to the SSN.