What we verified in “How to renew an ITIN: when it expires and what to send”

Statements and where we checked them

The statements with rules, figures or dates, with the exact place in the source and the date we checked them.

1. According to the IRS, if an ITIN is not used on a federal tax return for any 3 consecutive tax years, it expires on December 31 after the third tax year of non-use; the IRS suggests checking your tax records in your IRS Online Account.

   Sources 1 · How to renew an ITIN (last reviewed Nov. 17, 2025), 'When an ITIN expires': 'If an ITIN isn't used on a U.S. federal tax return for any 3 consecutive tax years, it expires on December 31 after the third tax year of non-use'; 'Check your tax records in your IRS Online Account' · Checked October 17, 2026

2. According to the Form W-7 instructions, an ITIN that was not included on at least one federal return for the last 3 consecutive tax years expires on December 31 of the third year and must be renewed before it is used again on a return; and if your ITIN was assigned before 2013 and was never renewed, you need to submit a renewal application with your federal return.

   Sources 2 · Instructions for Form W-7 (Rev. 12/2024), 'Expired ITINs': 'If your ITIN wasn't included on at least one U.S. federal tax return for the last 3 consecutive tax years, it expires on December 31 of the third consecutive tax year, and must be renewed before being used again on a U.S. federal tax return'; 'If your ITIN was assigned before 2013 and was never renewed, you'll need to submit a renewal application with your U.S. federal tax return' · Checked October 17, 2026

3. According to the IRS, you must renew an expired ITIN if it will be included on a federal tax return; if your ITIN is only used on information returns that report payments you receive, such as Form 1099, you do not need to renew it, and expired ITINs may continue to be used on information returns; and you should not renew your ITIN if you get a Social Security number.

   Sources 1 · How to renew an ITIN: 'You must renew an expired ITIN if it will be included on a U.S. federal tax return'; 'If your ITIN is only used on information returns that report payments you receive, like Form 1099, you don't need to renew it'; 'Expired ITINs may continue to be used on information returns'; 'Don't renew your ITIN if you get a Social Security number (SSN)' · Checked October 17, 2026

4. According to the IRS, if you file with an expired ITIN there may be a delay in processing your return and you may not be able to claim certain credits until it is renewed, which may mean a reduced refund or penalties and interest; and you do not need an ITIN to request an extension or pay estimated tax.

   Sources 1 · How to renew an ITIN, 'If you file taxes with an expired ITIN': 'There may be a delay in processing your return'; 'You may not be able to claim certain credits unless your ITIN is renewed'; 'This may result in a reduced refund or penalties and interest'; 'You don't need an ITIN to request an extension or pay estimated tax' · Checked October 17, 2026

5. According to the IRS, to claim certain credits (such as the child tax credit, the credit for other dependents and the American opportunity tax credit) your ITIN, your spouse's if filing jointly and your dependent's must be assigned by the due date of your return, including extensions; and for a renewal, the assignment date is the original date the ITIN was assigned before it expired.

   Sources 3 · Individual taxpayer identification number (ITIN), 'If you claim certain tax credits': 'by the due date of your tax return (including extensions) to be eligible to claim certain credits'; 'Child tax credit'; 'Credit for other dependents'; 'American opportunity tax credit'; 'For an ITIN renewal, the assignment date is the original date the ITIN was assigned before it expired' · Checked October 17, 2026

6. According to the IRS, to renew you follow the same steps as applying for an ITIN and complete Form W-7 for a renewal: at the top right you check 'Renew an existing ITIN'; in the reason section you check the box that applies to you even if you are renewing an expired ITIN; on lines 6e and 6f you check 'Yes' if you know your ITIN and enter it and the name it was issued under, and if you do not know it you check 'No/Don't know'.

   Sources 1 · How to renew an ITIN, 'Complete Form W-7 for a renewal': 'Follow the steps to apply for an ITIN and complete Form W-7 for a renewal'; 'Check the box Renew an existing ITIN'; 'Check the box that applies to you, even if you're renewing an expired ITIN'; 'Check the Yes box if you know your ITIN, then enter it and the name your ITIN was issued under'; 'If you don't know your ITIN, check the No/Don't know box' · Checked October 17, 2026

7. According to the Form W-7 instructions, if you are renewing you must include your previously assigned ITIN on line 6f, and the name under which you applied for it, to avoid delays; line 6e also asks whether you ever received an IRSN, a nine-digit number the IRS issues to people who file a return or make a payment without a taxpayer identification number.

   Sources 2 · Instructions for Form W-7 (Rev. 12/2024), 'Line 6e' and 'Line 6f': 'you must include your previously assigned ITIN on line 6f to avoid delays in processing your Form W-7'; 'the name under which you applied for your ITIN must be included on line 6f'; 'An IRSN is a nine-digit number issued by the IRS to persons who file a return or make a payment without providing a taxpayer identification number' · Checked October 17, 2026

8. According to the IRS, if you changed your legal name since your ITIN was issued, you include documentation to support the change, such as a copy of a marriage certificate or a court order.

   Sources 1 · How to renew an ITIN, 'If your name changed': 'If you changed your legal name since your ITIN was issued, include documentation, such as a copy of a marriage certificate or court order, to support the change' · Checked October 17, 2026

9. According to the Form W-7 instructions, every renewal application must include a federal tax return unless you meet an exception; the package contains the completed W-7, the original return on which the ITIN is listed, with the W-7 attached to the front, and original documents or certified copies from the issuing agency; if you renew more than one ITIN for the same return (spouse or dependents), all the W-7s go with that return; and the IRS processes the return after the W-7s are processed.

   Sources 2 · Instructions for Form W-7 (Rev. 12/2024), 'Renewal applications' and 'Renewal of an existing ITIN': 'All Form W-7 renewal applications must include a U.S. federal tax return unless you meet an exception to the requirement'; 'Your original tax return(s) you're filing, and on which the ITIN is listed'; 'Attach Form W-7 to the front of your tax return'; 'attach all Forms W-7 to the same tax return'; 'After your Forms W-7 have been processed, the IRS will process the return' · Checked October 17, 2026

10. According to the IRS, spouses and dependents who renew their ITIN to be claimed for an allowable tax benefit must be listed on an attached federal tax return, along with the schedule or form for that benefit.

    Sources 1 · How to renew an ITIN, 'Spouses and dependents': '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, along with the schedule or form that applies to the allowable benefit' · Checked October 17, 2026

11. According to the Form W-7 instructions, spouses and dependents are not eligible to get or renew an ITIN unless they are claimed for an allowable tax benefit or they file their own tax return.

    Sources 2 · Instructions for Form W-7 (Rev. 12/2024), 'Expanded discussion of allowable tax benefit': 'Spouses and dependents are not eligible for an ITIN or to renew an ITIN unless they are claimed for an allowable tax benefit or they file their own tax return' · Checked October 17, 2026

12. According to the IRS, to apply for or renew an ITIN you send documents that prove your identity and foreign status; they must be originals or certified copies and current on the date you submit; a passport is the only stand-alone document; without a valid passport you send two documents and one must show your photo; the IRS does not accept notarized documents; and originals sent by mail can take up to 60 days to come back.

    Sources 4 · ITIN supporting documents (last reviewed July 22, 2026): 'When you apply for or renew an individual taxpayer identification number (ITIN), you'll need to submit supporting documents'; 'Be original documents or certified copies'; 'Be current, not expired on the date you submit your ITIN application package'; 'A passport is the only stand-alone document'; 'If you don't have a valid passport, you must submit two supporting documents'; 'One document must show your photo'; 'We don't accept notarized documents'; 'It can take up to 60 days to get them back' · Checked October 17, 2026

13. According to the IRS ITIN FAQs, if you submitted your W-7 before your document expired, the IRS considers it current even if it expires while the application is processed; and documents that are not clear or contain blemishes are likely to be considered invalid.

    Sources 5 · ITIN application frequently asked questions, 'Supporting documents': 'If you submitted your Form W-7 application before the document expired, then we will consider it current'; 'Documents that are not clear or contain blemishes are likely to be considered invalid' · Checked October 17, 2026

14. According to the IRS, in a family each person applying for an ITIN needs their own completed W-7; you can apply for or renew an ITIN by mail or in person: free at an IRS Taxpayer Assistance Center with ITIN services (an appointment may take several weeks), free at select VITA sites with ITIN services, or with an IRS-approved agent whose fees may vary; by U.S. Postal Service the package goes to Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.

    Sources 6 · How to apply for an ITIN (last reviewed Feb. 22, 2026): 'Find what you need to apply for or renew an individual tax identification number (ITIN)'; 'For families, each person applying for an ITIN must have a completed Form W-7'; 'Apply for free at a Taxpayer Assistance Center in the U.S.'; 'It may take several weeks to get an appointment at a Taxpayer Assistance Center'; 'Volunteer Income Tax Assistance (VITA) site with ITIN services'; 'Apply in the U.S. or abroad with an agent approved by the IRS. Fees may vary.'; 'Austin Service Center'; 'P.O. Box 149342'; 'Austin, TX 78714-9342' · Checked October 17, 2026

15. The IRS asks you to allow 7 weeks to be notified of your application status, and 9 to 11 weeks during tax season (January 15 to April 30) or if you applied from overseas; it returns mailed documents to the address on line 2 of the W-7 within 60 days; and afterward you may receive Notice CP565 (ITIN assigned), CP566 (more information needed) or CP567 (application rejected; you must resubmit).

    Sources 6 · How to apply for an ITIN, 'After you apply': 'Allow 7 weeks for us to notify you about your ITIN application status'; 'It can take 9-11 weeks if it's tax season (January 15 to April 30) or if you applied from overseas'; 'We'll return supporting documents to the mailing address on line 2 of your Form W-7 within 60 days'; 'CP565 Notice - We assigned you an ITIN'; 'CP566 Notice - We need more information to process your ITIN application'; 'CP567 Notice - Your ITIN application was rejected. You must resubmit it.' · Checked October 17, 2026

16. According to the Form W-7 instructions, service at designated Taxpayer Assistance Centers is by appointment only, and appointments are scheduled by calling 844-545-5640.

    Sources 2 · Instructions for Form W-7 (Rev. 12/2024), 'Where To Apply', 'In person': 'Service at TACs is by appointment only'; 'Appointments can be scheduled by calling 844-545-5640' · Checked October 17, 2026

17. The IRS asks you to call ahead to schedule your appointment, bring a current government-issued photo ID and, to apply for or renew an ITIN, have your documents ready.

    Sources 7 · Contact your local IRS office (last reviewed Oct. 6, 2026): 'Call to schedule your appointment ahead of time'; 'A current government-issued photo ID'; 'To apply for an individual taxpayer identification number (ITIN) or renew an ITIN, have your documents ready' · Checked October 17, 2026

18. According to the IRS, an approved agent helps with the ITIN in the U.S. or abroad and fees may vary; a certifying acceptance agent (CAA) authenticates documents, except foreign military ID cards and dependents' documents other than passports and birth certificates, and returns them immediately; a non-certifying acceptance agent reviews and mails the documents; on the IRS list, non-certifying agents are marked with an asterisk.

    Sources 8 · ITIN acceptance agents (last reviewed Aug. 24, 2026): 'Fees for service may vary'; 'Authenticates supporting documents, except foreign military ID cards and any documents for dependents that aren't passports and birth certificates'; 'Returns authenticated documents immediately'; 'Reviews and mails supporting documents'; 'Acceptance agents are marked on the list with an asterisk' · Checked October 17, 2026

19. According to the IRS, the VITA and TCE programs offer free basic tax return preparation to qualified individuals; many sites serve people who generally make about $70,244 or less, people with disabilities and limited-English-speaking taxpayers, although each site may set its own limit; some VITA sites offer certifying acceptance agent (CAA) service; and you find a site with the IRS locator tool or by calling 800-906-9887.

    Sources 9 · Free tax return preparation for qualifying taxpayers (last reviewed Oct. 12, 2026): 'offer free basic tax return preparation to qualified individuals'; 'People who generally make about'; '70,244 or less'; 'individual VITA sites may establish their own'; 'Limited English-speaking taxpayers'; 'Some VITA sites offer CAA service to taxpayers along with their VITA program'; 'use the VITA Locator Tool or call 800-906-9887' · Checked October 17, 2026

20. According to the Form W-7 instructions, if you file Form W-7 in English, notices and letters about your ITIN come in English; if you prefer Spanish, file Form W-7(SP).

    Sources 2 · Instructions for Form W-7 (Rev. 12/2024), 'Applying for an ITIN for the first time': 'all future ITIN notices and correspondence that you receive will be in English'; 'If you prefer to receive them in Spanish, submit Form W-7(SP)' · Checked October 17, 2026

21. According to the Form W-7 instructions, if you mail your package do not use the mailing address in your tax return instructions, because the return is processed after it is mailed in the package to the ITIN address; and if you will need your documents within 60 days, you may wish to apply in person at an IRS center or with a certifying agent.

    Sources 2 · Instructions for Form W-7 (Rev. 12/2024), 'Where To Apply' and 'Supporting Documentation Requirements': 'don't use the mailing address in the instructions for your tax return'; 'Your tax return will be processed after it is mailed as part of your application package to the address in these instructions'; 'If you will need your documents for any purpose within 60 days of submitting your ITIN application, you may wish to apply in person' · Checked October 17, 2026

22. According to the Form W-7 instructions, if at the end of that time you have not received your ITIN or any letter, you can call the IRS to find out the status of your application; inside the U.S., the number is 800-829-1040.

    Sources 2 · Instructions for Form W-7 (Rev. 12/2024), 'Processing times' and 'Telephone help': 'you can call the IRS to find out the status of your application'; 'call 800-829-1040 if you're in the United States' · Checked October 17, 2026

23. According to the IRS, you can view your tax records in your online account or get them by mail, including transcripts of past returns; to get them by mail you need the mailing address from your latest return, they arrive in 5 to 10 calendar days, and you can also order them from the automated phone service at 800-908-9946.

    Sources 10 · Get transcript (last reviewed June 27, 2026): 'You can access your personal tax records online or by mail, including transcripts of past tax returns'; 'you need your mailing address from your latest return'; 'Transcripts that arrive in 5 to 10 calendar days at the address we have on file for you'; 'calling our automated phone transcript service at 800-908-9946' · Checked October 17, 2026

24. According to the IRS, you cannot have both an ITIN and an SSN: when you get an SSN you stop using your ITIN, use the SSN for tax purposes and notify the IRS, by mail or at a local office, so it combines all your tax records under your SSN.

    Sources 3 · Individual taxpayer identification number (ITIN), 'If you get a Social Security number (SSN)': 'You can't have both an ITIN and an SSN'; 'Stop using your ITIN'; 'Use your SSN for tax purposes'; 'We'll combine all your tax records under your SSN'; 'You can notify us by mail or at a local IRS office' · Checked October 17, 2026

25. According to the IRS, an ITIN is issued for federal tax purposes only; it does not provide or change immigration status, does not authorize you to work legally in the U.S. and does not serve as identification outside the federal tax system.

    Sources 3 · Individual taxpayer identification number (ITIN), 'What an ITIN is used for': 'An ITIN is issued by the IRS for federal tax purposes only'; 'Provide or change immigration status'; 'Authorize you to work legally in the U.S.'; 'Serve as identification outside the federal tax system' · Checked October 17, 2026

26. According to the Justice Department's Executive Office for Immigration Review (EOIR), those who can represent you include validly licensed attorneys and accredited representatives; notarios, document preparers, immigration consultants and travel agents are not allowed to practice law or give you legal advice.

    Sources 11 · Can Someone Represent You Before EOIR?: 'Those include validly licensed attorneys and accredited representatives'; 'Notarios, document preparers, immigration consultants, and travel agents are not allowed to practice law'; 'They cannot give you legal advice' · Checked October 17, 2026

27. According to EOIR, the Recognition and Accreditation program aims to increase competent immigration legal representation for low-income people, and accredited representatives may only provide immigration legal services through recognized organizations.

    Sources 12 · Recognition & Accreditation (R&A) Program: 'competent immigration legal representation for low-income and indigent persons'; 'Accredited representatives may only provide immigration legal services through recognized organizations' · Checked October 17, 2026