Your ITIN expires if it hasn't been used on a federal tax return for three consecutive years or based on specific middle digits following the IRS rolling expiration schedule. ITINs with middle digits 70-87, 88-89, 90-99, and 93 expired between 2017 and 2020 under the Protecting Americans from Tax Hikes Act requirements.
| Field | Information |
|---|---|
| What is the ITIN expiration | Automatic deactivation of your ITIN number after non-use or based on the middle digits |
| Who is affected | Non-resident aliens, dependents, spouses who haven't filed in 3+ years, or have specific middle digits |
| Two expiration triggers | Non-use (3 consecutive years) OR middle digit schedule (2017-2020) |
| Key IRS notice | CP748 notice sent before tax season to warn of expiration |
| Renewal form | Form W-7 (same as original application) |
| Processing time estimate | 7-11 weeks typically |
ITIN expiration is the automatic deactivation of your Individual Taxpayer Identification Number by the IRS based on specific rules and timelines. The IRS introduced expiration rules through the Protecting Americans from Tax Hikes Act of 2015 to reduce fraudulent ITIN use and ensure accurate records.
When your ITIN expires, you cannot use it to file tax returns, claim refunds, or satisfy any tax-related requirements until renewed. Your ITIN number itself doesn't change when you renew it; you keep the same nine-digit number you were originally assigned.
Non-resident aliens who file US tax returns, spouses claimed on joint returns, and dependents listed on tax returns are all affected. If you haven't filed a federal tax return using your ITIN for three consecutive years, your ITIN has likely expired regardless of age.
If you filed a tax return last year with your ITIN, you satisfied the usage requirement and avoided non-use expiration for now. If you were claimed as a dependent on someone else's return last year, that counts as usage and prevents your ITIN from expiring. However, if your ITIN has middle digits that expired in 2017-2020 and you haven't renewed yet, it's currently expired regardless of use.
Your ITIN can expire through two completely different mechanisms established by the IRS: non-use expiration and middle digit expiration schedules. Understanding both expiration methods is essential because either one can cause your ITIN to expire and require renewal before tax filing.
The non-use rule states that any ITIN not used on a federal tax return for three consecutive tax years automatically expires. "Used" means appearing anywhere on a filed federal tax return, whether as the primary taxpayer, spouse, or dependent being claimed.
Counting consecutive years is straightforward: if you didn't file in 2021, 2022, AND 2023, your ITIN expired due to non-use. The clock resets each time your ITIN appears on any filed return, giving you another three years of validity from usage.
This rule applies to all ITINs regardless of when they were originally assigned or what their middle digits are in the number. Non-use expiration is ongoing and continuous, meaning even a renewed ITIN will expire again if not used for three consecutive years.
Being claimed as a dependent on someone else's return counts as usage for your ITIN, preventing non-use expiration for that year. This is particularly important for children's ITINs, which stay active as long as parents continue claiming them on annual tax filings regularly.
The PATH Act of 2015 mandated a rolling expiration schedule based on the middle two digits of your ITIN number. ITINs follow the format 9XX-XX-XXXX, where the middle two digits (the fourth and fifth digits) determine your scheduled expiration year.
The IRS implemented this schedule to systematically verify and update all existing ITIN records over four years for accuracy. Each year, ITINs with specific middle digits expired on December 31st, requiring renewal before they could be used again for filing.
| Middle Digits (4th & 5th) | Expiration Year | Expiration Date |
|---|---|---|
| 70, 71, 72, 73, 74, 75, 76, 77, 79, 80, 81, 82, 88 | 2017 | December 31, 2017 |
| 78, 90, 91, 92, 94, 95, 96, 97, 98, 99 | 2017 | December 31, 2017 |
| 65, 66, 67, 68, 69, 93 | 2018 | December 31, 2018 |
| 88 (not renewed), 89 | 2019 | December 31, 2019 |
| 83, 84, 85, 86, 87 | 2020 | December 31, 2020 |
For example, if your ITIN is 9XX-72-XXXX, your middle digits are 72, which expired on December 31, 2017. Unless you renewed after that date, your ITIN has expired and cannot be used for tax filing purposes today.
| ITIN Assignment Period | Middle Digits (4th & 5th) | Expiration Year | Current Status |
|---|---|---|---|
| Before 2013 | 70-87, 88 | 2017 | Expired (unless renewed) |
| Before 2013 | 90-99 (except 93) | 2017 | Expired (unless renewed) |
| Before 2013 | 65-69, 93 | 2018 | Expired (unless renewed) |
| Before 2013 | 88-89 (not renewed) | 2019 | Expired (unless renewed) |
| Before 2013 | 83-87 | 2020 | Expired (unless renewed) |
| 2013 and later | 00-65, 88-99 | Based on non-use only | Active if used in the last 3 years |
The key takeaway is that any ITIN assigned before 2013 likely expired between 2017 and 2020 under the schedule. ITINs assigned in 2013 or later don't have scheduled expiration dates and only expire due to non-use after three years.
The IRS sends Notice CP748 to ITIN holders whose numbers are expiring or have already expired based on the middle digit schedule. This notice typically arrives before tax filing season, usually in late fall or early winter, to give you time to renew.
CP748 includes your ITIN number, the expiration date, and a clear explanation that you must renew before filing your next tax return. The notice emphasizes that you cannot file a tax return, claim refunds, or use your ITIN for any tax purpose once expired.
If you receive CP748, you should begin the renewal process immediately to ensure your ITIN is valid before tax season begins. The IRS sends this notice to your last known address, so if you've moved, you may not receive it even though the expiration occurs.
Ignoring CP748 doesn't stop your ITIN from expiring on the stated date; expiration occurs automatically regardless of whether you renew or respond. If you file a tax return with an expired ITIN, the IRS will reject your return and require renewal before processing.
Start by locating your ITIN number on previous tax returns, IRS correspondence like your original CP565 assignment notice, or other tax documents. Your ITIN follows the format 9XX-XX-XXXX, where you need to identify the middle two digits—the fourth and fifth digits in the sequence.
Cross-reference your middle digits with the Middle Digit Expiration Chart provided earlier to determine when your ITIN expired under the rolling schedule. Even if your middle digits don't appear on the scheduled expiration chart, check your tax filing history for the last three years.
Count back from the current year to determine if you've filed a federal tax return in each of the last three years. If you missed any of those three years, your ITIN has expired due to non-use and requires renewal before future filing.
Next Step: If either expiration method applies to your situation, you need to renew your ITIN using Form W-7 before filing your next tax return. Don't wait until tax season to begin renewal, as processing takes 7-11 weeks from submission to completion by the IRS.
Gather the required identification documents that prove your identity and foreign status, such as a valid passport or acceptable document combinations. Download and complete Form W-7 from IRS.gov, checking the box indicating this is a renewal application rather than a new ITIN.
You have three options for submitting your ITIN renewal application: mailing directly to the IRS, visiting a Taxpayer Assistance Center, or using a Certifying Acceptance. Mailing is free but requires sending original documents or certified copies, which can take weeks to process and return to you.
Using a Certifying Acceptance Agent like Easy Tax Store allows you to keep your original documents while the agent certifies copies for submission. CAAs verify your identity documents in person, certify them, and submit your application to the IRS on your behalf efficiently.
Next Step: Choose your submission method based on your timeline, document availability, and comfort level with mailing original documents. Professional services can streamline the renewal process and reduce errors that cause processing delays or rejections from the IRS completely.
You must provide original identification documents or certified copies from the issuing agency to prove both identity and foreign status. A valid passport is the best option because it's a stand-alone document that satisfies both requirements without needing additional supporting documents.
Acceptable document combinations include items like national ID cards, birth certificates, foreign driver's licenses, school records for dependents, and medical records for children. For detailed guidance on which documents you need, refer to the current IRS Form W-7 instructions, which list all acceptable documents.
The IRS returns original documents by mail approximately 60 days after submission if you mail your renewal application directly to them. Using a CAA eliminates this wait because the agent certifies copies while you keep originals, providing document security and convenience.
The IRS typically processes ITIN renewal applications in 7 to 11 weeks from the date it receives your complete application package. Processing times vary based on the time of year, with peak tax season (January through April) resulting in longer waits than off-season.
Common delays include incomplete applications, missing required documents, unclear photocopies that can't be verified, and peak-season backlogs at the processing center. Using a CAA reduces errors because they review applications before submission, catching mistakes that would otherwise cause delays or rejections from staff.
You can check your ITIN renewal status by calling the IRS at 1-800-829-1040 after waiting at least 7 weeks from submission. Allow extra time for international mail if you're applying from outside the United States, as mailing delays can add weeks to timelines.
If you're renewing your ITIN and have family members who also need renewal, you can submit all applications together for efficiency. Each family member needs their own completed Form W-7 and required identification documents proving their individual identity and foreign status separately.
Dependent children each require separate Form W-7 renewals with age-appropriate identification documents like birth certificates, passports, or school records, depending on their age. Coordinating family renewals ensures everyone's ITIN is valid for the tax return, allowing you to claim all applicable credits and deductions.
Filing a tax return with an expired ITIN results in rejection by the IRS, delaying your refund and potentially causing late filing penalties. Avoid this by checking your ITIN expiration status before preparing your tax return each year, renewing well in advance of filing deadlines.
Waiting until tax season to renew doesn't allow adequate time for the 7-11 week processing period before the April deadline passes. Renew during the summer or fall when processing is faster, and you have plenty of time before needing to file your return.
Sending original documents like passports without understanding the 60-day return timeline can create problems if you need them for travel or other purposes. Use a CAA to certify copies and keep originals, or plan carefully around the IRS document return timeframe if mailing.
Not renewing family members' ITINs simultaneously means some dependents may have expired ITINs when you file, preventing you from claiming credits. Review the expiration status of every family member's ITIN before tax season and renew everyone who needs it together in one submission.
Can I file my tax return with an expired ITIN?
No, you cannot file a tax return with an expired ITIN, and the IRS will reject any return submitted with an expired number. You must renew your ITIN first, receive confirmation of renewal from the IRS, and then submit your tax return with the renewed ITIN.
How long does an ITIN renewal take?
ITIN renewal typically takes 7 to 11 weeks from the date the IRS receives your complete application during normal processing periods. Peak tax season may result in longer processing times, while off-season renewals often complete faster, sometimes in 7-9 weeks.
Do I get a new ITIN number when I renew?
No, you keep the same ITIN number you were originally assigned; renewal simply reactivates your existing number in the IRS system. Your nine-digit ITIN remains unchanged throughout your lifetime, even through multiple renewals over the years.
What is the IRS Notice CP748?
Notice CP748 is an IRS letter sent to ITIN holders informing them that their ITIN is expiring or has already expired. The notice provides your ITIN number, expiration date, renewal instructions, and emphasizes that you must renew before filing future tax returns.
Can I renew my family's ITINs at the same time?
Yes, you can renew multiple family members' ITINs simultaneously by submitting separate Form W-7s for each person with their required identification documents. Most Certifying Acceptance Agents offer family renewal services, allowing you to verify all family members' documents in one appointment session.
What happens if I don't renew my expired ITIN?
If you don't renew your expired ITIN, you cannot file tax returns, claim refunds, or use the ITIN for any tax-related purpose. The IRS will reject any tax return filed with an expired ITIN, delaying refunds and potentially causing late filing penalties.
Navigating ITIN expiration rules and renewal processes can be complex, especially when coordinating family renewals or managing tight tax filing deadlines. Easy Tax Store provides ITIN application and renewal services as a Certifying Acceptance Agent, helping you verify documents, complete forms accurately, and submit renewals efficiently.
Contact our team to discuss your ITIN renewal needs or get a free tax estimate for comprehensive tax preparation and ITIN services.
Next step: Check your ITIN expiration status today and begin renewal if needed to avoid tax filing delays.