ITIN Renewal: When an ITIN Expires and How to Renew It
If an ITIN has expired and will be included on a U.S. federal tax return, the IRS requires renewal. Here is how the three-year non-use rule and Form W-7 renewal process work.
When does an ITIN expire?
If an ITIN is not used on a U.S. federal tax return for three consecutive tax years, it expires on December 31 after the third year of non-use. An expired ITIN must be renewed if it will be included on a federal income tax return.
If the ITIN is used only on information returns such as Form 1099 and will not appear on a federal income tax return, the IRS says renewal is generally not required.
How to renew an expired ITIN
Complete Form W-7 for renewal
Select the renewal option on Form W-7, choose the filing reason that applies, and enter the prior ITIN and the name used when the ITIN was issued if known.
Provide current supporting documents
Renewal still requires documents that establish identity and foreign status. The same current-document and certified-copy standards apply.
Attach a tax return when required
If the expired ITIN will be used on a federal income tax return, follow the current IRS renewal instructions for the return and any spouse or dependent applications included with it.
Do not renew an ITIN if you now have an SSN
If you have obtained a Social Security Number, the IRS says not to renew the ITIN. Use the SSN for federal tax purposes and follow IRS instructions for updating the record.
Renewal documents
Review passport, certified-copy and dependent supporting-document requirements before filing.
Submission routes
Renewal applications can use the same mail and eligible in-person routes as a new ITIN application.
Renewal timing
Current IRS processing guidance also applies to ITIN renewals.
If you are not sure whether your ITIN has expired or needs renewal for the return you plan to file, send a short case summary before sending identity documents.
Email your case