How to Renew an Expired ITIN

Fact-checked by the LegalGlass editorial team against primary sources · Published Aug 6, 2026 · Last updated Aug 6, 2026

An ITIN not used on a U.S. federal tax return for three consecutive tax years expires on December 31 after the third year of non-use. To renew it, file IRS Form W-7, check "Renew an existing ITIN," enter the number and the name it was issued under, and submit proof of identity and foreign status. There is no IRS fee; allow about 7 weeks for processing.

Quick Answer

What expires: An ITIN unused on a federal return for 3 consecutive tax years
When: December 31 after the third year of non-use
How to renew: File Form W-7 and check "Renew an existing ITIN"
Cost: $0 to the IRS
Return needed?: Only if the ITIN will appear on a federal return
Processing time: About 7 weeks; 9-11 weeks in peak season (Jan 15-Apr 30) or from abroad

Which ITINs Expire

An ITIN expires when it goes unused. The IRS rule on how to renew an ITIN is that an ITIN not used on a U.S. federal tax return for any three consecutive tax years expires on December 31 after that third year of non-use. This tracks the statute: under 26 U.S. Code § 6109(i), an ITIN issued after December 31, 2012 remains in effect only if the holder files a return within the three-year window, and otherwise expires the day after the return due date for that third consecutive year. An ITIN you use every year on a return does not expire under this rule. For background on the number itself, see what is an ITIN.

How to Know If Yours Expired

Confirm expiration before you file. Check whether your ITIN appeared on a federal return in any of the past three tax years - if it did not, it expired on December 31 of that third year. You can also review your records through your IRS Online Account. If you are unsure, treat an ITIN you have not used in three or more years as expired and renew it before you file, because a return submitted under an expired number can face delays. Renewing early avoids a rejected credit or a held refund during filing season.

Two practical signals point to an expired number. First, count backward: if the ITIN was left off your Form 1040 or 1040-NR for the last three filing years, the three-consecutive-years test is met and the number lapsed. Second, watch your IRS correspondence. When you file a return under an ITIN the IRS has deactivated, the IRS may send a notice explaining that the number needs renewal or that your return was adjusted. If you receive a notice tied to your ITIN, read it against the renewal rules below before you assume the return was fully processed, and renew if the notice says the number is no longer valid.

When You Actually Need to Renew

You only need to renew an expired ITIN if it will be included on a U.S. federal tax return. Expiration by itself does not always require action. The IRS states that expired ITINs may continue to be used on information returns, such as Form 1099, so if the number appears only on information reporting and not on your own income tax return, you may not need to renew. Renew when you know the ITIN will go on a Form 1040 or 1040-NR for the coming filing season.

Think of it as a use test, not a calendar deadline. There is no annual renewal and no fee clock; the number simply needs to be active whenever it must appear on an income tax return. A taxpayer who files every year keeps the ITIN alive automatically and never renews. A taxpayer who stops filing for several years - perhaps after leaving the United States - lets it lapse, then renews only when a new filing obligation arises. If you are only being reported by a third party on a Form 1099 or similar information return, the IRS allows the expired number there, so a lapse may never require any action on your part.

Situation	Renew?	Why
ITIN used on a federal return every year	No	Continuous use keeps it active; the three-year clock never starts
ITIN unused for 3 consecutive tax years, now filing a return	Yes	It expired on December 31 of the third year and must be active to file
Expired ITIN appears only on a Form 1099 information return	No	The IRS allows expired ITINs on information returns
Dependent or spouse ITIN needed for a tax benefit on your return	Yes	They must be listed on an attached federal return with a valid number

What You'll Need

Gather these before you start the renewal:

A completed Form W-7 with the "Renew an existing ITIN" box checked;
Your existing ITIN and the exact name it was issued under (lines 6e and 6f);
An original valid passport - the only stand-alone document - or at least two documents from the IRS list proving identity and foreign status, at least one with a photograph;
A copy of a marriage certificate or court order if your legal name changed since the ITIN was issued;
A federal tax return, if the ITIN will appear on one (required for spouses and dependents renewing to be claimed for an allowable tax benefit).

Step-by-Step: Renewing with Form W-7

Form W-7 handles both new applications and renewals; these steps cover the renewal path.

1. Confirm the ITIN expired

Verify three consecutive years of non-use, or check your IRS Online Account. If the number is still active, no renewal is needed.

2. Complete Form W-7 for renewal

In the application-type section, check "Renew an existing ITIN." Enter the ITIN on line 6e and the name under which it was issued on line 6f. Select the reason-for-applying category that fits your current situation, just as on a first-time application.

3. Attach identity and foreign-status proof

Include an original valid passport, or two documents from the IRS list with at least one photograph, following the same document rules as a new ITIN application. Add a marriage certificate or court order if your name changed. Send originals or issuing-agency certified copies only.

4. Attach a return if required

If the ITIN will appear on a return, attach it. Spouses and dependents renewing to be claimed for an allowable tax benefit must be listed on an attached U.S. federal tax return.

5. Submit and wait

Submit by mail, through a Certifying Acceptance Agent, or in person at an IRS Taxpayer Assistance Center, per the IRS application methods. Allow about 7 weeks for your renewal notice, or 9 to 11 weeks in peak season (January 15 to April 30) or from abroad.

Timing: Renew Before You File

Timing is the whole game with renewals. Because processing takes about 7 weeks - and 9 to 11 weeks between January 15 and April 30 or from overseas - a renewal filed at the same time as your return can stall the return. The IRS encourages renewing before the return is due so the number is active when the return posts. If you know an ITIN will appear on a return you will file next season, start the renewal well ahead of the deadline rather than waiting for the filing rush.

Work backward from your filing date. If you expect to file around the April deadline, submitting the renewal in the fall or early winter leaves comfortable room even in the 9-to-11-week peak window. Applying through a Certifying Acceptance Agent or at a Taxpayer Assistance Center can also ease timing pressure, because those channels authenticate your documents in person and let you keep your passport instead of mailing it and waiting for its return. Whichever channel you use, the goal is the same: have an active ITIN in hand before the return has to post, so no credit or refund is held while the number is renewed.

Cost of Renewal

Renewing an ITIN is free from the IRS - there is no fee to file Form W-7 for a renewal, just as there is none for a new application. The only optional cost is a Certifying Acceptance Agent's fee for authenticating documents, which varies by agent; an IRS Taxpayer Assistance Center provides that in-person help at no charge by appointment. Because the renewal uses the same Form W-7 and the same document rules as a first-time application, the only variable cost is whichever submission channel you pick, and the free options - mailing the form or using a Taxpayer Assistance Center - keep the government cost at zero either way.

Consequences of Filing with an Expired ITIN

Filing a return with an expired ITIN carries real cost. The IRS still processes the return, but it may result in a reduced refund and in penalties and interest, and it can delay or prevent certain credits and exemptions until the ITIN is renewed. In practice, that means a slower refund and possibly a smaller one for the year until the number is brought current. Renewing ahead of the filing deadline is the way to avoid all of it.

The disruption compounds when the ITIN belongs to a spouse or dependent tied to a credit. If a dependent's ITIN has expired, credits that depend on listing that person can be held or reduced until the renewal clears, and the roughly 7-week processing window can push that past your original filing date. Because the return is not rejected outright, some filers do not realize anything is wrong until a notice or an adjusted refund arrives. Renewing before you file - ideally well before the deadline - is the reliable way to avoid the delay, the reduced refund, and the back-and-forth correspondence.

Name Changes and Family Renewals

If your legal name changed since the ITIN was issued - for example, after marriage - include a copy of a marriage certificate or a court order with your renewal so the IRS can match the number to your current name. When renewing for a family, remember that spouses and dependents who renew their ITIN to be claimed for an allowable tax benefit must be listed on an attached U.S. federal tax return. Each family member who needs a renewed ITIN files their own Form W-7.

Family renewals are worth coordinating. If several people on one return hold ITINs that will appear on it, renewing them together in one filing season keeps the whole return moving and avoids a situation where the primary filer's number is current but a dependent's has lapsed. Line 6e and 6f on each Form W-7 should carry that person's own ITIN and the exact name it was issued under, so the IRS can tie the renewal to the correct historical record. Confirm the details against the Form W-7 process and the ITIN glossary entry before you submit.

Frequently Asked Questions

When does an ITIN expire?

An ITIN expires when it is not used on a U.S. federal tax return for three consecutive tax years, effective December 31 after the third year of non-use. An ITIN in continuous use does not expire under this rule.

How do I know if my ITIN expired?

Check whether the ITIN appeared on a federal return in any of the last three tax years; three years of non-use means it expired on December 31 of that third year. You can also review your IRS Online Account.

How do I renew my ITIN?

File Form W-7, check "Renew an existing ITIN," enter the ITIN and the name it was issued under, and submit proof of identity and foreign status. No new reason is needed unless your situation changed.

Do I need to attach a tax return to renew?

Only if the ITIN will appear on a return. Spouses and dependents renewing to be claimed for an allowable tax benefit must be listed on an attached U.S. federal tax return.

What happens if I file with an expired ITIN?

The IRS processes the return, but it may reduce a refund or add penalties and interest, and it can delay certain credits until you renew the number.

Can I still use an expired ITIN on a Form 1099?

Yes. Expired ITINs may continue to be used on information returns such as Form 1099. You renew only when the ITIN will appear on a federal income tax return.

What is an ITIN? - the full definition and legal basis.
ITIN number - format 9XX-XX-XXXX and quick overview.
How to get an ITIN - the step-by-step Form W-7 process.
ITIN vs. SSN - how the two individual numbers differ.
Can you get an EIN without an SSN? - using an ITIN as responsible party.
How to get an EIN - the business tax ID process.
ITIN (glossary) - the one-line definition.
How to form an LLC - the formation hub tying these IDs together.

Sources

IRS - How to renew an ITIN (three-year non-use expiration, December 31 date, renew only if on a return, information-return exception, lines 6e/6f, name-change documents, family listing).
IRS - About Form W-7 (application and renewal for an ITIN).
IRS - Instructions for Form W-7 (renewal box, acceptable documents, passport as stand-alone, photo rule).
IRS - How to apply for an ITIN (submission methods, 7-week and 9-11-week processing, CAA and TAC).
IRS - Individual Taxpayer Identification Number (definition and purpose of an ITIN).
IRS - Form W-7 (PDF) (application-type and reason boxes).
IRS - Taxpayer Identification Numbers (TIN) (ITIN format 9XX-XX-XXXX).
IRS - About Form 1040-NR (nonresident return that may carry an ITIN).
IRS - About Form 1099-MISC (information return on which an expired ITIN may still be used).
IRS - IRS Online Account (review records to confirm ITIN status).
IRS - ITIN Acceptance Agent program (CAA document authentication for renewals).
Cornell Legal Information Institute - 26 U.S. Code § 6109, Identifying numbers (§ 6109(i): ITINs issued after 2012 expire after three consecutive years of non-filing).

LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. This page is information, not advice. Laws, forms, and processing times change; verify current requirements with the IRS before acting.