How to renew an ITIN: when it expires and what to send

An ITINITIN (Individual Taxpayer Identification Number)An ITIN is a nine-digit number the IRS, the federal tax agency, issues to people who need a U.S. taxpayer identification number to file taxes and are not eligible for a Social Security number. It is for tax purposes only: it does not authorize you to work in the United States, does not qualify you for Social Security benefits or the Earned Income Tax Credit, and says nothing about your immigration status. You apply with Form W-7, and it expires if it goes unused for several years. Some lenders accept an ITIN for a mortgage.See the full definitionClose does not expire on a fixed date like a passport: it expires when you stop using it on your tax returns. This guide is for anyone who already has an ITIN and does not know whether it is still valid, for themselves or their family. It explains how to tell whether it expired, when you must renew it and when you need not, how to fill in a renewal Form W-7Form W-7Form W-7 is the IRS's official application to get an ITIN, or to renew one that has expired or is about to. It is filed together with a federal tax return, with some exceptions, and with original documents or certified copies that prove your identity and foreign status, such as a passport. You can mail it, bring it to an IRS center or go to a Certifying Acceptance Agent, who reviews the documents and returns them on the spot. It is free; be wary of anyone who charges to "get" you a fast ITIN.See the full definitionClose, which documents work and where to do it for free, always with the IRS’s own rules.

Consecutive tax years without using it on a federal return, and your ITIN expires

3 years¹

Of the third year of non-use, the day it expires

December 31¹

What the IRS asks you to allow; 9 to 11 during tax season

7 weeks⁶

To get back documents you mailed

60 days⁶

Has your ITIN expired? How to tell

The IRS rule is simple: if your ITIN is not used on a federal tax return for 3 consecutive tax years, it expires on December 31 after the third year of non-use.¹ What counts is that your number appears on a federal tax returntax returnA tax return is the yearly form you use to report your income to the IRS and figure the tax you owe, so you can pay what is due or get a refund. The federal return for individuals is Form 1040. In general you must file if your gross income is above the minimum the IRS sets for your filing status, or if you had a certain amount of net earnings from self-employment; even when you do not have to, filing can pay off. You need your SSN or ITIN, and those of everyone else on the return, plus documents such as your W-2s and 1099s.See the full definitionClose.

There is one more case. If your ITIN was assigned before 2013 and you never renewed it, you also need to submit a renewal with your return.²

Example with real numbers

How the 3 years are counted

An example in words, without the dates of a real case.

Last year your ITIN appeared on a federal return

Call it «year 0»

Years 1, 2 and 3

You do not file a federal return with that ITIN

End of year 3

The ITIN expires on December 31

If you will file with that ITIN in year 4

Renew it first, with the W-7 attached to that return

This is an example. The rule is the IRS's: 3 consecutive tax years of non-use and it expires on December 31 of the third year.¹ Use the document checklist to build your package.

Run it with your numbersDocument checklist

If you do not remember which years you filed, the IRS suggests checking your records in your IRS Online Account.¹ If you cannot get in, you can also order a transcript of your returnsIRS tax transcriptAn IRS tax transcript is a free official summary of the information on your tax returns and tax account. It is not a photocopy of your return. There are several types: the tax return transcript shows most line items from your Form 1040 as filed and usually meets the needs of mortgage lenders; the tax account transcript shows changes made after you filed; the wage and income transcript shows what your W-2s and 1099s reported. You can get one through your IRS online account, by mail, by phone or with Form 4506-T.See the full definitionClose by mail: you need the address from your latest return, it arrives in 5 to 10 calendar days, and you can also order it at 800-908-9946.¹⁰

Do you need to renew it?

Not every expired ITIN has to be renewed right away. You must renew it if it will appear on a federal tax return. If your ITIN only appears on information returns that report payments you receive, such as Form 1099Form 1099Form 1099 is a family of IRS information returns that report income other than employee wages. Anyone who paid you in the course of their business must file it with the IRS and send you a copy, on paper or electronically, early in the year. There are several types: 1099-NEC for freelance or contract work, 1099-K for payments by card or through online platforms, 1099-INT for bank interest, 1099-G for government payments such as unemployment, and 1099-MISC for other income. You use that information on your tax return.See the full definitionClose, you do not: an expired ITIN can still be used on those information returns.¹

Renew now or not yet?

Before you file

Yes, renew it

• You will file a federal return with that ITIN.¹
• You will claim your spouse or children for an allowable tax benefit.¹
• It was assigned before 2013, was never renewed, and you are about to file.²

It can wait

Not needed for now

• Your ITIN only appears on information returns such as the 1099.¹
• You are only requesting an extension or paying estimated tax.¹
• You already have a Social Security number: do not renew the ITIN.¹

Renew when the ITIN is going on a federal return; that day the W-7 travels with the return.²

If you were given a Social Security numberSocial Security number (SSN)A Social Security number (SSN) is the nine-digit number on a Social Security card. It is issued by the Social Security Administration (SSA), a federal agency, and you need it to work and to collect government benefits. The IRS also uses it as your taxpayer identification number on tax returns. You apply with Form SS-5 and proof of identity, age and U.S. citizenship or lawful immigration status, and the service is free. People who must file taxes but cannot get an SSN use an ITIN. Identity thieves look for this number; the government advises keeping the card in a safe place and not carrying it in your wallet.See the full definitionClose, do not renew the ITIN. The IRS explains that you cannot have both: you stop using the ITIN, use the SSN for your taxes and tell the IRS, by mail or at a local office, so it combines all your records under the SSN.³

What happens if you file with an expired ITIN

You can file, but the IRS warns about three things. Processing may be delayed. You may not be able to claim certain credits until you renew. And that may mean a smaller refund or penalties and interest.¹

For some credits the date matters. For the child tax credit, the credit for other dependents and the American opportunity tax credit, your ITIN, your spouse’s if you file jointly and your dependent’s must be assigned by the return’s due date, including extensions. The good news: for a renewal, the date that counts is the original assignment date.³

The process, step by step

From an expired ITIN to a renewed one

1. 1. Confirm it expired and that you will use it

   Before you file

   It expires after 3 consecutive tax years without appearing on a federal return.¹

2. 2. Prepare your federal return

   The renewal goes with it

   Every renewal includes a federal return, unless an exception applies; the W-7 goes on the front.²

3. 3. Fill in the renewal W-7

   One W-7 for each person renewing

   The renewal box, your reason, and your previous ITIN and name on line 6f.¹

4. 4. Gather your documents

   Current on the day you file

   Originals or certified copies; a passport works alone, otherwise two documents, one with a photo.⁴

   Try it with your numbersDocument checklist

5. 5. File for free or by mail

   An IRS appointment can take weeks

   At an IRS center or a VITA site with ITIN services, or by mail to Austin.⁶

6. 6. Wait for the answer

   7 weeks; 9 to 11 in tax season

   Then Notice CP565, CP566 or CP567 arrives.⁶

How to fill in a renewal W-7

It is the same form as for a new ITIN. At the top right you check “Renew an existing ITIN.” In the reason section you check the box that applies to you, even though you are renewing. On lines 6e and 6f you check “Yes” if you know your ITIN and enter the number and the name it was issued under; if you do not know it, you check “No/Don’t know.”¹

The instructions stress line 6f: entering your previous ITIN and the name you applied under avoids delays. On line 6e you also say whether you ever received an IRSN, a nine-digit number the IRS gives people who file or pay without a taxpayer number.²

If you changed your legal name since your ITIN was issued, for example when you married, include a document that proves it, such as a copy of the marriage certificate or a court order.¹

Pick a language too. If you file the W-7 in English, IRS letters about your ITIN come in English; if you want them in Spanish, use Form W-7(SP).² The guide to getting an ITIN with Form W-7 walks through the rest of the form line by line.

The documents the IRS asks for

Renewing takes the same documents as getting an ITIN for the first time. They must prove your identity and foreign status, be originals or certified copies, and be current on the day you file. A passport is the only document that works alone; without a valid one, you send two documents and one must have your photo. The IRS does not accept notarized documents.⁴

If you have…	Does it work?
A current passport, original or certified copy	Yes, and you need no other document
An expired passport	No; use two other current documents from the list
A notarized copy of your passport or ID card	No; the IRS does not accept notarized documents
A current document that expires while the IRS reviews your W-7	Yes, if you submitted it before it expired

If a document expires while the IRS processes your application, it counts as current if you submitted it before it expired. Check how it looks too: a blurry or blemished document is likely to be considered invalid.⁵

Your spouse and children

Each person renewing needs their own W-7.⁶ Your spouse and dependents can only renew if you claim them for an allowable tax benefit or if they file their own return.² They must be listed on the attached federal return, with the schedule or form for the benefit.¹ If you renew several ITINs for the same return, all the W-7s go with that return, and the IRS processes it after it processes the W-7s.²

If this is you

You are renewing for the whole family

One W-7 per person, all on the front of the same return.²

Your ITIN is from before 2013

If you never renewed it and you are about to file, submit the renewal with your return.²

You want letters in Spanish

File Form W-7(SP); with the English W-7, letters come in English.²

You only receive 1099 forms

If your ITIN only appears on information returns, you do not need to renew it for now.¹

Where to renew without overpaying

The IRS offers the same routes for getting or renewing an ITIN.⁶

Option	Cost	How it works
IRS Taxpayer Assistance Center with ITIN services	Free	By appointment only, at 844-545-5640.2 Getting one can take weeks. Bring a photo ID and your documents ready.7
VITA site with ITIN services	Free	Some sites have a certifying agent and also prepare your return.9
By mail	You pay postage	To Austin, Texas; your original documents travel with the package.6
Acceptance agent	Fees vary	A certifying agent authenticates and returns your documents on the spot.8

A certifying acceptance agent (CAA)Certifying Acceptance Agent (CAA)A Certifying Acceptance Agent (CAA) is a person or entity authorized by the IRS to help you apply for or renew an ITIN. A CAA helps you complete Form W-7, authenticates most of your identity documents and hands them back on the spot, instead of you mailing the originals, and then sends your application to the IRS. CAAs charge for their services, and fees vary. The IRS also offers free in-person options: its Taxpayer Assistance Centers with ITIN services and some VITA sites. The IRS publishes the list of approved agents.See the full definitionClose authenticates your documents, except foreign military ID cards and dependents’ documents other than passports and birth certificates, and returns them immediately. A non-certifying agent reviews the documents and mails them. On the IRS list, non-certifying agents carry an asterisk, and fees vary.⁸

VITAVITA (free tax preparation)VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) are IRS programs that offer free basic tax return preparation by IRS-certified volunteers. They are meant for people with moderate income, people with disabilities and limited-English speakers; TCE focuses on people sixty and older. The IRS sets no program-wide income limit, but individual sites may set their own. Many sites serve in Spanish and help with ITIN applications and renewals. Filing taxes every year builds the record lenders ask for.See the full definitionClose sites prepare basic returns for free. Many serve people who generally make about $70,244 or less (each site can set its own limit), people with disabilities and limited-English speakers. You find them with the IRS locator or at 800-906-9887.⁹

If you choose mail, do not use the address in your tax return instructions: the whole package goes to the ITIN office in Austin, and the IRS processes the return from there.²

Mistakes that delay a renewal

• Mistake: Sending the renewal without a tax return.

  Instead: Every renewal goes with a federal return, unless a W-7 exception applies.²

• Mistake: Leaving line 6f blank.

  Instead: Enter your previous ITIN and the name it was issued under.²

• Mistake: Using an expired passport or a notarized copy.

  Instead: Send current documents, originals or copies certified by the issuing agency.⁴

• Mistake: Forgetting the document for your name change.

  Instead: Include the marriage certificate or the court order.¹

• Mistake: Mailing the package to your tax return's address.

  Instead: It goes to the IRS ITIN office in Austin.²⁶

• Mistake: Renewing the ITIN when you already have a Social Security number.

  Instead: Use the SSN and tell the IRS so it combines your records.³

After you file

The IRS asks you to allow 7 weeks, and 9 to 11 during tax season (January 15 to April 30) or if you applied from overseas. Mailed documents come back to the address on line 2 of your W-7 within 60 days.⁶ If that time passes with no news, you can call the IRS at 800-829-1040 inside the U.S.²

You may get one of three letters: Notice CP565IRS notice CP565Notice CP565 is the IRS letter telling you it has assigned you an Individual Taxpayer Identification Number (ITIN). You do not need to respond, but you should check that your name and date of birth are right and keep a copy. When you file taxes, use the ITIN and the name exactly as shown on the notice. An ITIN is for tax purposes only: it is not an ID, does not qualify you for Social Security benefits or the Earned Income Tax Credit (EITC), and does not change your immigration status. If you later get an SSN, you use the SSN, stop using the ITIN and let the IRS know.See the full definitionClose, which confirms your ITIN; CP566, which asks for more information; or CP567, which says the application was rejected and you must file it again.⁶

Beware of anyone who promises to “fix” your ITIN

An ITIN is a tax number. It is issued for federal tax purposes only, it does not provide or change immigration status, it does not authorize you to work and it does not serve as identification outside the tax system.³ Renewing it does not change that. There is more on what it does and does not do in What is an ITIN?.

With your ITIN up to date, the next step is filing on time every year: see filing taxes with an ITIN and why it matters for buying a home.

What to do this week

1. Check which years your ITIN appeared on a federal return; if you do not know, order a transcript.¹⁰
2. Decide whether you need to renew: only if the ITIN is going on a federal return.¹
3. Make sure your passport or other documents are current and are originals or certified copies. Use the document checklist.⁴
4. Call 844-545-5640 for an IRS appointment, or look for a VITA site with ITIN services.²
5. Fill in Form W-7(SP) or W-7 with the renewal box, your reason and your previous ITIN on line 6f.¹
6. Write down the date you filed and count 7 weeks, or 9 to 11 in tax season, before you call.⁶