To renew an expired ITIN, you complete the same Form W-7 used for original applications, checking the "Renewal" box and including your expired ITIN number. You must provide the same identity and foreign status documents as your original application, typically submitting the renewal with a tax return if you need the ITIN for filing. The IRS processes ITIN renewals in seven to eleven weeks, returning the same ITIN number you previously had once the renewal is approved.
Disclaimer: This guide provides general information about ITIN renewal based on current IRS requirements. Expiration rules and renewal procedures may change. For the most current information, refer to IRS.gov or consult a tax professional.
| Field | Information |
|---|---|
| ITIN expiration rule | Expires if not used on tax return for 3 consecutive years, or based on the middle digits |
| How to check expiration | Look at the middle two digits of your ITIN (9XX-XX-XXXX) |
| Renewal method | Same Form W-7 as original application |
| Processing time | 7-11 weeks (same as original applications) |
| When to renew | Anytime, but especially before filing season, if you'll need it |
| Cost | Free (IRS processing), CAA services available |
ITIN (Individual Taxpayer Identification Numbers) can expire in two distinct ways according to Internal Revenue Service regulations established to reduce fraud and ensure current information. The first expiration rule is based on non-use, while the second is based on the middle digits of your ITIN number. Understanding both expiration mechanisms is essential for determining whether your ITIN needs renewal before you attempt to file tax returns or use it.
Your ITIN expires automatically if it does not appear on a federal tax return for three consecutive years, regardless of the middle digits. "Used" means appearing anywhere on a filed tax return, whether as the primary taxpayer, spouse, or dependent being claimed by another person. The IRS implemented this rule to ensure that only actively used ITINs remain valid in its system, reducing fraudulent use and maintaining accurate records.
If you filed a tax return in 2022, 2023, or 2024 with your ITIN appearing anywhere on those returns, you have satisfied the usage. Even if you were claimed as a dependent on someone else's return rather than filing your own, that counts as usage for expiration.
ITINs expire based on the middle two digits of your nine-digit number, following a rolling expiration schedule the IRS implemented between 2016 and 2020. The middle digits determine which year your ITIN expired under this schedule, regardless of how frequently you used it on tax returns. Your ITIN format is 9XX-XX-XXXX, where the first three digits always begin with 9 for all ITINs, and the middle two digits determine the expiration year.
The IRS implemented ITIN expiration to reduce fraudulent use of identification numbers, ensure current documentation remains on file for all holders, and update the taxpayer. Expiration also verifies that foreign status remains accurate and that the person using the ITIN still legitimately qualifies for one rather than. What expiration means is that your ITIN number stays the same after renewal; you just need to re-verify your identity and foreign status.
Determining your ITIN expiration status requires checking three different factors: your middle digits against the expiration schedule, and your tax filing history over recent years. Most ITIN holders can quickly determine expiration status by examining their ITIN number and reviewing when they last filed tax returns with it.
Look at your complete ITIN number, which appears in 9XX-XX-XXXX format on tax returns, IRS notices, or employment documents you've submitted previously. Check the middle two digits—the XX in the format 9XX-XX-XXXX—and compare them to the expiration schedule provided in the next section below.
Count the consecutive years you did not use your ITIN on any federal tax return to determine if the non-use expiration applies. If you did not file in 2022, 2023, AND 2024 with your ITIN, it has expired due to non-use regardless of the middle digits.
IS YOUR ITIN EXPIRED? - DECISION FLOWCHART
START: Do you know your complete ITIN number?
↓
YES → Continue to check
↓
NO → Find ITIN on old tax return or IRS notice
STEP 1: What are the middle two digits of your ITIN?
(Format: 9XX-XX-XXXX, looking for the bold XX)
STEP 2: Check middle digits against the schedule:
↓
Middle digits 70-79, 80-82, 88, 90-92, 94-99 → Expired 2016-2017
↓
Middle digits 93 → Expired 2018
↓
Middle digits 89 → Expired 2019
↓
Middle digits 83-85 → Expired 2020
↓
Other digits AND used in the last 3 years → NOT expired
STEP 3: Have you filed a tax return with an ITIN in the last 3 years?
↓
Filed 2022, 2023, or 2024 with ITIN → Check schedule above
↓
Did NOT file 2022, 2023, AND 2024 → EXPIRED (non-use)
RESULT:
→ EXPIRED = Need to renew
→ NOT EXPIRED but will need in 2025 = Consider renewing now
→ NOT EXPIRED and don't need = Wait until needed
The following schedule shows when ITINs with specific middle digits originally expired under the IRS rolling expiration program implemented between 2016 and 2020.
| Middle Digits | Original Expiration Date | Status in 2025 | Who Needs to Renew |
|---|---|---|---|
| 70-79 (except 78) | December 31, 2016 | Expired (unless renewed) | Anyone who hasn't renewed since 2016 |
| 78, 80-82 | December 31, 2017 | Expired (unless renewed) | Anyone who hasn't renewed since 2017 |
| 88, 90-92, 94-99 | December 31, 2017 | Expired (unless renewed) | Anyone who hasn't renewed since 2017 |
| 93 | December 31, 2018 | Expired (unless renewed) | Anyone who hasn't renewed since 2018 |
| 89 | December 31, 2019 | Expired (unless renewed) | Anyone who hasn't renewed since 2019 |
| 83-85 | December 31, 2020 | Expired (unless renewed) | Anyone who hasn't renewed since 2020 |
| 86, 87, 00-65 | May still be valid | Check usage | Expired if not used 2022-2024 |
Once an ITIN expires based on middle digits or non-use, it stays expired until you actively renew it through the official process. The non-use rule still applies even if your middle digits suggest a potentially valid status under the scheduled expiration program timeframe. If you already renewed your ITIN after its original expiration date, your ITIN is currently valid and won't expire again for years.
ITIN renewal is voluntary, and you renew when you need to use your ITIN for tax filing, financial accounts, or other purposes. There is no IRS-mandated deadline requiring renewal by a specific date, only the practical reality that expired ITINs cannot be used. Planning your renewal timing strategically ensures your ITIN is valid when needed without rushing through the seven to eleven week processing period unnecessarily.
Renewing during the off-season from June through November results in less IRS backlog, faster processing times, and your ITIN ready before tax season. Renew when you know you'll need your ITIN soon for starting new employment, buying real estate, opening bank accounts, or any tax-related activity. Renewing your entire family's ITINs together allows coordinated document gathering, processing, and tracking for all members needing renewal at once.
You need to file a tax return soon, with the tax deadline approaching, and your ITIN has expired, requiring immediate renewal action. Your employer requires an updated ITIN for a new job starting soon, needing a valid ITIN for Form W-4 and payroll compliance. You're claiming tax credits like the Child Tax Credit or the Additional Child Tax Credit that require valid ITINs for all qualifying children.
Understanding the similarities and differences between ITIN renewal and original applications helps you prepare correctly without confusion about the process or requirements.
| Aspect | Original ITIN Application | ITIN Renewal | Key Difference |
|---|---|---|---|
| Form Used | Form W-7 | Form W-7 (same form) | No difference - identical form |
| Box to Check | Reason for application | Check the "Renewal" box | Must indicate its renewal on the form |
| Documents Required | Identity + foreign status proof | Same documents | Identical documentation requirements |
| Processing Time | 7-11 weeks | 7-11 weeks | Same timeline |
| ITIN Number | New number assigned | SAME number returned | You keep your original ITIN |
You use the same Form W-7 that was used for original ITIN applications, downloaded from IRS.gov, without any special "renewal" version existing. Documentation requirements are identical for renewals, requiring a passport or acceptable document combinations proving identity and foreign status, just like original applications.
Line 6e on Form W-7 has a checkbox for "Renewal of existing ITIN" that you must check for renewal applications instead. Line 6f requires you to enter your existing expired ITIN when renewing, telling the IRS exactly which ITIN number to renew. You keep the same ITIN number after renewal rather than receiving a new number like original applicants do upon approval.
Following a systematic renewal process ensures your application is complete and processes smoothly without delays or rejections from the IRS processing center.
Step 1: Check your ITIN's middle digits against the expiration schedule and review the last three years of tax filings to confirm expiration.
Step 2: Assess whether you need to file a tax return this year and plan your renewal timing to allow seven to eleven weeks.
Step 3: Download Form W-7 from IRS.gov and print it clearly for completion.
Step 4: On Line 6e, check the box for "Renewal of existing ITIN" and on Line 6f, enter your complete expired ITIN number.
Step 5: Gather required documents—a valid passport is the best option, or acceptable document combinations proving identity and foreign status.
Step 6: Prepare your tax return if required, entering "Applied For" in the ITIN field or your expired ITIN number.
Step 7: Choose submission method: Certifying Acceptance Agent (keeps originals, $100-500), IRS Taxpayer Assistance Center (free, appointment needed), or mail directly.
Step 8: Submit your complete package with Form W-7, documents, and tax return using certified mail if mailing.
Step 9: Wait seven weeks, then call 1-800-829-1040 to check the status if needed.
Step 10: Receive CP 565 Notice with your renewed ITIN number, which is identical to your previous number.
ITIN renewal documentation requirements are identical to original applications, requiring proof of identity and foreign status through acceptable IRS documents. A valid passport from your country of citizenship is the best single document option for renewal, requiring no additional documents. Your passport must be current and not expired at the time of renewal submission, even if it's the same passport.
If you don't have a valid passport, you must provide a combination of documents that together prove both identity and foreign status. Common valid combinations include national ID cards with birth certificates, driver's licenses with birth certificates, or birth certificates with school records. All documents must be original or certified copies from the issuing agency, not regular photocopies or notarized copies unless also certified.
Choosing the right submission method for your ITIN renewal depends on your budget, document needs, location, and convenience preferences for the process.
CAA services allow you to keep your original passport and documents immediately after authentication, avoiding sixty-day waits for document return. A professional review before submission catches errors that would cause rejection, saving you months of processing time and resubmission hassles from mistakes. CAA renewal costs typically range from $100 to $500 per person, depending on the provider and whether you're renewing multiple family members.
TAC appointments at IRS offices provide completely free document verification and ITIN renewal submission with same-day document return to applicants. However, TAC locations are limited across the country, and appointments can be difficult to schedule weeks in advance during peak season. Weekday business hours only restrict availability for people working traditional jobs who cannot easily visit during IRS operating hours.
Mailing your renewal directly to the IRS costs only postage and requires no appointment scheduling, professional fees, or travel to facilities. However, you must mail original documents or obtain certified copies, risking loss in the mail and waiting sixty days for return. No pre-submission review means higher error potential that causes rejections, delays, and the need to resubmit corrected applications months later.
Families with multiple expired ITINs can coordinate renewals strategically to ensure all members have valid ITINs when filing tax returns. Renewing all family members together allows a single family appointment if using CAA services, which is processed around the same time. You need one Form W-7 for each person renewing, complete documentation for each person, and one tax return for the family.
Create a packet for each person with their Form W-7 marked as renewal, their expired ITIN on the form, and age-appropriate documents. Label clearly by person to avoid mixing documents between different family members during submission and processing throughout the renewal timeline.
Family renewal costs vary by submission method, with CAA services charging $100-200 per person, typically for renewal assistance and authentication. TAC appointments are free regardless of family size but require everyone to attend together during weekday business hours at the locations. The best timing is summer or fall before the tax season, so all ITINs are ready by January for filing without delays.
ITIN renewal processing takes seven to eleven weeks from submission to receiving the CP 565 Notice with your renewed ITIN number. Weeks one through three involve receipt and logging at the IRS processing center in Austin, Texas, where applications are date-stamped. Weeks four through six involve detailed document verification where IRS staff examine your identity documents against acceptable document lists and requirements.
Weeks seven through nine involve the renewal decision stage, where the IRS reactivates your ITIN in their system with the same number. Processing times are faster during off-peak season from June through November, with seven to nine weeks typically when IRS volume is lower. Peak season from January through April results in nine to eleven weeks or longer due to high tax return volume.
If you filed a tax return with your renewal, the return is held during ITIN renewal processing and processed automatically after renewal. Total time from renewal submission to refund receipt can be nine to fourteen weeks during peak season when combining both processes.
No, you cannot use an expired ITIN for any tax purpose, including filing returns, claiming credits, or employment withholding forms. Filing a tax return with an expired ITIN results in automatic rejection by the IRS, whether filing electronically or by paper mail. E-filing systems won't accept expired ITINs, and paper returns are sent back with notices explaining the ITIN must be renewed first.
You cannot claim Child Tax Credit, Additional Child Tax Credit, Credit for Other Dependents, or any tax credits with expired ITINs for dependents. Employers may reject Form W-4 with expired ITINs, creating tax withholding issues and payroll compliance problems for both parties involved in employment. Opening new bank accounts becomes difficult with expired ITINs, as financial institutions verify ITIN validity before accepting them as identification.
While your ITIN has expired, you can apply for renewal anytime, file Form 4868 extension to buy time for processing, and gather documents. You cannot file tax returns, claim dependents or credits, or use the expired ITIN for any tax-related purpose until successfully renewed.
Not checking the "Renewal" box on Line 6e of Form W-7 causes the IRS to treat your application as new rather than. Forgetting to include your expired ITIN on Line 6f means the IRS doesn't know which ITIN number to renew for you. Assuming renewal is easier than the original application and skipping the required documents results in incomplete applications and rejections from the IRS processing center staff.
Using an expired passport for renewal causes denial since passports must be current at submission time, requiring passport renewal first or an alternative. Waiting until the tax deadline to renew doesn't allow time for seven to eleven weeks of processing, causing late filing penalties and refund delays. Not renewing family members together creates multiple renewal periods, missed dependents on returns, and complications claiming all credits you qualify for.
Do I have to renew my ITIN if it's expired?
Renewal is not mandatory by law, but you cannot use an expired ITIN for any tax purpose, including filing returns or claiming credits. If you need to file tax returns or use your ITIN for financial purposes, you must renew it first before proceeding.
How much does an ITIN renewal cost?
IRS renewal processing is free, with no fees charged by the Internal Revenue Service for processing your renewal application through their system. CAA services typically charge $100-500 per renewal for professional assistance and document authentication, while TAC appointments are completely free but require scheduling.
Will my ITIN number change when I renew?
No, your ITIN number stays the same after renewal without any changes to the nine-digit number you previously had assigned. The renewal process just reactivates your existing number rather than issuing a new one to you from the IRS system permanently.
Can I renew my ITIN before it expires?
Yes, you can renew an ITIN before it officially expires if you know expiration is coming soon and you'll need it. Proactive renewal is recommended to ensure you have a valid ITIN when needed for tax filing without rushing through the processing period.
What happens if I file my tax return with an expired ITIN?
Your tax return will be rejected by the IRS and sent back with a notice explaining that the ITIN has expired and must be renewed. You must renew your ITIN first, receive CP 565 Notice with your renewed number, and then resubmit your tax return properly.
How do I renew ITINs for my children?
Use the same renewal process for each child, completing Form W-7 for each separately with the "Renewal" box checked and their. Provide age-appropriate documents for each child and submit all renewals together with your family tax return for coordinated processing timelines.
Can I e-file my tax return while renewing my ITIN?
No, when renewing an ITIN, you must submit a paper tax return along with your Form W-7 renewal to the IRS. After your ITIN is renewed and you receive CP 565 Notice, you can e-file all future tax returns normally without restrictions.
Do I need to attach a tax return when renewing my ITIN?
Usually, yes, as most ITIN renewal situations involve filing a tax return to claim credits or report income for the year. However, if you qualify for an exception like third-party withholding, you can renew without a return by providing exception documentation instead.
How long is my renewed ITIN valid?
A renewed ITIN is valid indefinitely as long as you use it on a federal tax return at least once every three years. If you go three consecutive years without using your ITIN on any tax return, it will expire again due to non-use.
Can I track my ITIN renewal status?
There's no online tracking for ITIN renewals like there is for tax refunds or some other IRS processes available to applicants. After seven weeks from submission, you can call the IRS at 1-800-829-1040 to check the general status of your application processing.
ITIN renewal involves the same complexity as original applications, with added timing considerations for tax filing deadlines and credit claims requiring a valid ITIN. Professional assistance ensures your renewal is complete, processes smoothly, and is completed before you need to file returns or use your ITIN.
We specialize in ITIN renewals and help with determining if your ITIN needs renewal through expiration checking and schedule verification. We complete Form W-7 renewal applications for individuals and families, gather and authenticate required documents through CAA services, and coordinate renewals. We file tax returns with renewals simultaneously, track renewal status with the IRS throughout processing, and respond to renewal rejections if they occur.
Schedule a consultation to discuss your renewal needs and get personalized guidance on your specific situation and optimal timing strategies. Request a renewal quote for individual or family renewals with professional assistance and CAA document authentication services included in the pricing.
ITINs expire based on the middle digits from scheduled expirations between 2016 and 2020 or non-use for three consecutive years without appearing on returns. Check your ITIN's middle two digits against the expiration schedule provided to determine if renewal is needed for your specific number. ITIN renewal uses the same Form W-7 as original applications, but requires checking the "Renewal" box on Line 6e and including the expired ITIN.
Your ITIN number stays the same after renewal; you're reactivating your existing number rather than getting a new one from the IRS. Renewal processing takes seven to eleven weeks, identical to original ITIN applications, so plan before tax filing deadlines approach each year. Documents required for renewal are the same as for original applications, with a passport or acceptable combinations proving identity and foreign status clearly.
You cannot file tax returns, claim credits, or use an expired ITIN for any tax purpose until it's renewed through official channels. If expired and you'll need it for the 2025 tax filing, begin your renewal during the off-season for faster processing times and less stress. Contact our team for professional renewal assistance if you need help with the process, have questions, or want guidance.