Review federal tax returns, not just the last time a bank or payer asked for your number.
From US$199 · one-time fee in U.S. dollars
An ITIN expires after three consecutive tax years without use on a U.S. federal tax return. Renewal is needed when an expired number will be included on a federal return.IRS A number used only on information returns such as Form 1099 does not need renewal for that use. Check your actual filing history.
Nolly.com is based in Toronto and works with people worldwide, including people living in the U.S. without an SSN.
Standard ITIN applications are US$199 and exclude the U.S. tax return. Priority is US$265, with a dedicated specialist, priority document review and priority replies.
Your interview is a live video call. No mailing your original passport to the IRS.
For a first-time ITIN application.
Includes:
Standard, plus a dedicated specialist, for US$66 more.
Everything in Standard, plus:
IRS processing time is the same for both.
Finding an old assignment letter is useful, but its age alone does not answer the non-use question. Gather the federal returns for the relevant years and check whether your ITIN appeared on them. Do not count a conversation with a bank as tax-return use.
The IRS rule is three consecutive tax years of non-use, with expiry on December 31 after the third tax year.IRS Mark the tax year of each return, not only the calendar year when you sent it. A late filing date and the year reported on the form are different facts.
For example, if the number had no federal-return use for tax years 2022, 2023 and 2024, review the expiry at the end of that third year before a later return. If you find an overlooked return in the file, bring it to the preparer rather than relying on memory.
Record how the ITIN was used on a family return too. An applicant's own return is not the only document worth checking. Keep the full copy of the filed return so the reviewer can see the identifier and the relevant person.
The W-7 instructions say ITINs assigned before 2013 and never renewed need renewal with the federal return.IRS That question is separate from checking the most recent three years of use.
Look for an earlier renewal package or IRS notice. A tax preparer's old worksheet may repeat the number without showing whether renewal was completed. Keep the assignment and renewal records together so a future review does not have to reconstruct the history.
If you do not know when the number was assigned, say so. Use the records you have and the official assistance route rather than guessing from the number's appearance. The ITIN record guide can help you locate the notice.
An expired number is not a reason to apply as though you have never had one. The renewal process identifies the previously assigned ITIN.IRS Preserve that number and its original name information for the application.
The IRS permits expired ITINs to remain in use on information returns, including Form 1099.IRS Distinguish a third party reporting a payment from you filing an individual federal income-tax return.
If a bank asks whether the ITIN is current, clarify the form and purpose. Bring the actual message to the preparer. Do not infer a federal renewal requirement simply because a system uses the word expired or asks for a tax ID.
If you later need to file a federal return, revisit the renewal question at that point. The information-return rule does not make an expired number valid indefinitely for your own return.IRS Keep the payment documents because they may help establish that later filing need.
Also check whether the number you found is actually an ITIN. A company EIN, personal SSN and foreign tax identifier have different rules. The ITIN versus EIN guide explains the holder distinction.
A return using an expired ITIN can face processing delays and affected credits; the IRS warns that this can lead to a reduced refund, penalties or interest.IRS Check the number while assembling the return instead of discovering the issue after submission.
The number does not itself guarantee a credit. A dependent or spouse must have the applicable filing purpose or allowable tax benefit.IRS Review both eligibility and renewal and assess the items claimed separately from the identifier.
If the filing deadline is approaching, ask about the extension and payment procedure. The IRS says an ITIN is not needed merely to request an extension or make estimated tax payments.IRS Those actions do not replace the eventual return and eligible renewal packet.
If you have since obtained an SSN, do not renew the ITIN.IRS Tell the preparer about the change so the correct identifier is used and old records are retained for reference.
Check whether an earlier renewal was completed.
RecordsList the tax years and locate full return copies.
HistorySeparate a personal federal return from a payer information form.
NeedReview the W-7 packet or the SSN transition before submission.
DecisionInformation-return use is different from federal income-tax return use. Review the three-year rule for the latter.IRS
The IRS says renewal is not required for that use alone.IRS
More questions? See the full Nolly.com FAQ.
Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 3, 2026. Nolly.com's own prices are the only exception. Nolly.com is a private company and is not part of the IRS.
Nolly Services Inc, d/b/a Nolly.com, appears on the IRS page Acceptance agents – Canada. Nolly.com is a private company and isn't part of the IRS.
Checked against IRS.gov on October 3, 2026. General information, not tax advice.
Start with your federal tax purpose and the number already in your records.
Related reading: using one ITIN across multiple years and tax situations.
