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ITIN renewal guide: Don't let your ITIN expire

ITIN renewal guide: Don't let your ITIN expire
Last updated Feb 21, 2025

If you have an ITIN, you may be wondering if and when it needs to be renewed.

In this article, we will guide you through everything you need to know about ITIN renewal, from who needs to renew their ITIN to how to renew it, and even some benefits you might not know about.

Do ITINs need to be renewed?

Yes, ITINs need to be renewed, and the process is not automatic.

The IRS requires that ITIN holders renew their ITIN if it is expiring or has expired. If your ITIN has not been used on a federal income tax return for three consecutive years, it will expire.

Renewing your ITIN will ensure that you can file your tax returns without any hiccups.

Who needs for ITIN renewal?

Any individual who is required to file a tax return and has an ITIN needs to renew it.

This includes US expats who are not eligible for a Social Security Number (SSN) but are required to file a tax return. If you have an ITIN, you should check to see if it needs to be renewed.

The IRS recommends that you begin the renewal process early to avoid any delays in filing your tax returns.

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Impact of Not renewing an ITIN

Failing to renew an ITIN before tax season can lead to refund delays, ineligibility for certain tax benefits, and additional penalties.

1. Loss of tax credits

An expired ITIN makes taxpayers ineligible for key tax benefits, including:

  • Child Tax Credit (CTC): Worth up to $2,000 per child, with a refundable portion of $1,600.
  • American Opportunity Tax Credit (AOTC): Provides up to $2,500 for eligible students but requires a valid ITIN to claim.
  • Other deductions and exemptions: Some tax benefits may be disallowed until the ITIN is renewed.

2. Delayed processing and refund holds

If a tax return is filed with an expired ITIN:

  • The IRS will process the return, but any refund will be delayed until the ITIN is renewed.
  • The taxpayer may receive an IRS notice requesting renewal before the refund is released.

3. Potential penalties and interest

If the loss of tax credits increases the amount owed, the IRS may impose late payment penalties and interest on the unpaid balance, increasing the total tax liability.

Pro tip: Renewing an ITIN before filing a tax return helps avoid delays and ensures eligibility for tax benefits. Submitting the renewal application early is the best way to prevent these issues.

When does my ITIN expire?

If your ITIN has been used at least once in the past three years, it will remain valid for use as long as you continue to file US taxes.

However, if your ITIN has not been used in the past three years, it will expire on December 31 of the third consecutive year of non-use.

Additionally, any ITINs issued before 2013 with middle digits of 88 (Example: 9XX-88-XXXX) will expire at the end of 2025.

NOTE! ITINs are not the same as SSNs and cannot be used for the same purposes. SSNs are issued to US citizens and authorized non-citizens for employment and other purposes, while ITINs are issued to non-citizens who do not qualify for an SSN but have tax obligations in the US.

How to renew ITIN number?

Renewing your ITIN is a relatively straightforward process.

To renew your ITIN, you'll need to complete Form W-7 and submit it along with the required supporting documents.

The IRS suggests that you submit your application for ITIN renewal at least 45 days before you need to file a tax return.

Documents for ITIN renewal

When renewing your ITIN, you'll need to provide the following documents:

  • A completed Form W-7;
  • A tax return, unless you qualify for an exception;
  • Proof of foreign status and identity, such as a passport or national ID card;
  • For dependents, a birth certificate or adoption papers and proof of foreign status;
  • For nonresident aliens applying for an ITIN for the first time, a letter from the IRS with your assigned taxpayer identification number.

ITIN renewal cost

There is no fee to renew your ITIN, but you may incur fees if you need to have your documents certified or translated.

Detailed step-by-step renewal process

Renewing your ITIN requires submitting Form W-7 to the IRS along with the necessary identification documents. Below is a step-by-step guide to help ensure a smooth renewal process.

Step 1: Determine if your ITIN needs renewal

Your ITIN has expired if:

  • It has not been used on a US tax return for three consecutive years.
  • It has middle digits 88, 90, 91, 92, 94, 95, 96, 97, 98, or 99 (issued before 2013).

Step 2: Complete Form W-7

When filling out Form W-7, be sure to:

  • Check the “Renew an Existing ITIN” box at the top.
  • Enter your expired ITIN in Box 6e.
  • Provide your personal details (name, date of birth, foreign address, etc.).
  • Choose the correct reason for needing an ITIN (Box 1e).
  • Include details of the US tax return you will be filing, if applicable.

Common mistakes to avoid:

  • Leaving fields blank – ensure all sections are completed.
  • Entering incorrect personal details – must match exactly as they appear on your passport.
  • Forgetting to sign and date the form.

Step 3: Gather supporting documents

The IRS requires original or certified copies of identity documents. The most commonly used document is a valid passport, as it proves both identity and foreign status.

If a passport is not available, other acceptable documents include:

  • US driver’s license
  • Birth certificate (for dependents)
  • Foreign national ID card

For those concerned about mailing original documents, a Certified Acceptance Agent (CAA) can verify identity and submit the application without requiring original documents to be sent to the IRS.

Step 4: Submit your application

Form W-7 and supporting documents can be submitted in one of three ways:

  1. Mailing the application to:
    Internal Revenue Service
    ITIN Operations
    P.O. Box 149342
    Austin, TX 78714-9342
  2. Using a Certified Acceptance Agent (CAA), who can verify documents and handle submission.
  3. Visiting an IRS Taxpayer Assistance Center (TAC), which provides in-person application services for those in the United States.

Step 5: Track your ITIN renewal

Processing typically takes 7 to 11 weeks. To check the status of your renewal, contact the IRS ITIN helpline at 1-800-908-9982 (US) or +1-267-941-1000 (International).

How long does ITIN renewal take?

The processing time for ITIN renewal applications varies depending on the time of year and the volume of applications being processed.

Generally, the IRS says it can take up to 11 weeks to process a complete and accurate ITIN renewal application.

However, if you're submitting your application during peak tax season (January through April), it may take longer.

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Extra benefits of an ITIN

Aside from meeting your US tax obligations, having an ITIN can also make it easier to:

  • open a bank account,
  • get a credit card,
  • apply for a mortgage or loan.

It can also be used as identification for certain purposes, such as obtaining a driver's license.

FAQ

1. Can I renew my ITIN number online?

No, ITIN number renewal is not available online. A paper application with the necessary supporting documents is required for renewal.

2. How often do you need to renew your ITIN?

Your ITIN remains valid as long as it's used at least once every three years for filing US taxes. Without usage for three consecutive years, it expires on December 31 of the third year.

3. How do I know if my ITIN has expired?

If your ITIN has expired, the IRS will notify you via mail.

Disclaimer

This guide is for info purposes, not legal advice.

Always consult a tax pro for your specific case.

Ines Zemelman, EA
Founder of TFX