When does an ITIN expire?
An ITIN expires if it has not been included on a US federal tax return, as the taxpayer's, spouse's or dependent's number, for three consecutive tax years. It lapses on December 31 of the third year. For example, an ITIN last used on a return for tax year 2022 and not used for 2023, 2024 or 2025 expires on December 31, 2025.
ITINs issued before 2013 were also expired on a schedule under a 2015 law. That schedule has now run its course, so non-use is the rule that matters today.
Who needs to renew?
- Anyone whose ITIN has expired and who needs to use it on a federal return they will file.
- A spouse or dependent with an expired ITIN, only if they are being claimed for an allowable tax benefit on the return.
If you will not file a return that needs the ITIN, you do not need to renew it. For example, a foreign LLC owner who filed Form 1040-NR once and now has no US filing requirement can leave an expired ITIN alone. See whether you need an ITIN as a foreign LLC owner.
How do you renew?
Complete a new Form W-7
Tick "Renew an existing ITIN" at the top, and tick the reason box that applies now.
Enter your existing ITIN
On line 6e, with the name it was issued under on line 6f.
Send current identity documents
The same rules as a first application: a valid passport alone, or at least two accepted documents, originals or issuing-agency certified copies. See ITIN documents required.
Follow the instructions on the tax return
The W-7 instructions explain whether a return must be attached for your situation. Check them before sending.
Submit
By mail, through a Certifying Acceptance Agent, or at an IRS office that offers the service.
What if you file with an expired ITIN?
The IRS still processes the return, but it can take longer, and certain credits and exemptions are disallowed until the ITIN is renewed. Renewing first avoids that. Renewal takes about 7 weeks, or 9 to 11 weeks from January 15 to April 30 or when applying from abroad. See how long an ITIN takes.
What if you now have a Social Security number?
Stop using the ITIN. Use the SSN on all returns and tell the IRS, so that your tax records under the ITIN are combined with the SSN.
Need to renew your ITIN?
We check whether your ITIN has expired, prepare the renewal W-7 with the right documents, and file it ahead of your return.
Questions people ask
When does an ITIN expire?
If it is not used on a federal tax return for three consecutive years, on December 31 of the third year.
Do I need to renew my ITIN every year?
No. Renew only if it has expired and you need it on a return you will file.
How do I renew an ITIN?
Complete Form W-7, tick the renewal box, enter your existing ITIN on line 6e, and send current identity documents.
What happens if I file with an expired ITIN?
The return is processed but can be delayed, and some credits and exemptions are disallowed until the ITIN is renewed.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- IRS: Instructions for Form W-7 (Rev. December 2024)
- IRS: Form W-7 (Rev. December 2024)
- Protecting Americans from Tax Hikes (PATH) Act of 2015, section 203: ITIN expiration
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
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This guide is general information. It is not tax or legal advice for your situation.