Three years unused, and it expires
The IRS says that if an ITIN is not 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.
Being listed on a return as a spouse or dependent counts as use. A general guide, not an IRS determination.Is my ITIN still active?
When was the last tax year your ITIN appeared on a federal return?
Used on a return within the last two tax years, your ITIN should still be valid. Keep using it on your returns to keep it that way.
This is the third tax year without use. Under the IRS rule your ITIN can expire at the end of the year, so ask us to check before you file for the current year.
Three or more consecutive tax years without use means it has probably expired. If you will include it on a federal return, it should be renewed first.
If you can't remember, or it was never used on a return, the answer depends on your filing history. An agent can work it out with you.
ITINs assigned before 2013 were also put on a rolling expiry schedule by middle digits. If yours is that old, ask us.
Your return isn't rejected, but it can cost you.
You only have to renew an expired ITIN if it will be included on a U.S. federal tax return. Here is what the IRS says can happen if you file without renewing.
Processing delays
The IRS says there may be a delay in processing a return filed with an expired ITIN.
Credits you can't claim
You may be unable to claim certain credits until the ITIN is renewed.
A smaller refund
That can mean a reduced refund, or penalties and interest. Renew before you file and you avoid all three.
An ITIN used only on information returns, such as a Form 1099, does not need to be renewed yet. It will when you need it on a federal return.
One form, one video call
Renewal uses the same Form W-7 as a new ITIN. The only difference is one box you tick.
- 1Tell us about your ITINYour existing number if you know it, and what you need it for.
- 2We fill in Form W-7We tick "Renew an existing ITIN", add the reason and your number, and you check it.
- 3Your identity is verified on a video callA Certifying Acceptance Agent looks at your documents live and certifies copies.
- 4We file itThe W-7 usually goes in with the federal return you need the ITIN for, unless an IRS exception applies. The IRS then writes to you.
One flat fee
- Form W-7 prepared for renewal
- Identity verified on a video call with a Certifying Acceptance Agent
- Filed with the IRS
- Money back if rejected, terms apply
- Non-resident return, Form 1040-NR
- Renewal filed alongside it
- Price set by complexity
The IRS charges no fee for an ITIN. Our fee covers preparing and filing.
Renewal questions
The IRS rule: if an ITIN is not 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. Use the checker above as a general guide, then we can confirm from your filing history.
No. The IRS says you only need to renew an expired ITIN if it will be included on a U.S. federal tax return. An ITIN used only on information returns, such as Form 1099, does not need renewing yet.
The IRS says there may be a delay in processing your return, and you may be unable to claim certain credits until the ITIN is renewed. That can mean a reduced refund, or penalties and interest.
"Renew an existing ITIN" in the Application type section. You also tick the reason you are submitting the form and enter your existing ITIN if you know it.
Usually the Form W-7 goes in with the federal return the ITIN is needed for. The IRS lists a few exceptions, and spouses and dependents must be listed on an attached return. We tell you which applies to you.
The IRS says allow 7 weeks for it to tell you the status of an application, and 9 to 11 weeks during peak periods (January 15 to April 30) or if you file from overseas.
ITINs assigned before 2013 were also put on a rolling expiry schedule by the middle two digits. If yours is that old and you are unsure, ask us to check.
Sources · IRS, How to renew an ITIN · IRS, Instructions for Form W-7 · IRS, ITIN.