There is one significant topic that is not often talked about when it comes to ITINs. Your Individual Taxpayer Identification Number (ITIN) might expire, and many non-residents are generally surprised to hear this.
Another misconception is that an expired ITIN is not a serious problem. However, if you file taxes with one, it can lead to delays, delayed refunds, and the loss of certain tax credits.
When Does an ITIN Expire?
Your ITIN may expire in two main situations:
You Haven’t Used It in 3 Consecutive Years
Your ITIN automatically expires after three consecutive tax years if it is not included on a federal tax return.
Example: Your ITIN will expire before filing in 2026 if you last filed in 2022 and did not file in 2023, 2024, or 2025.
The IRS Announces Specific Expiring Series Numbers
In previous years, the IRS phased out older ITINs with certain middle digits (such as 70–88). If these numbers were not renewed, they became invalid.
The IRS may announce expiration notices or renewal reminders for certain ITINs.
How to Check If Your ITIN Is Expired
You may need to renew if:
- You received an CP48 notice
- Your tax return was rejected
- You haven’t filed in 3 years
- You are unsure about your status
If you’re not sure, you can avoid delays by proactively renewing before submitting.
How to Renew Your ITIN in 2026 (Step-by-Step)
Renewing an ITIN is similar to applying for a new one, but the application is marked as a renewal.
Paso 1: Completa el Formulario W-7
You must complete W-7 del IRS and check the “Renew an Existing ITIN” box.
Step 2: Prepare Supporting Documents
You must submit original documents or certified copies proving:
- Identity
- Foreign status
Most applicants use a valid passport (which satisfies both requirements).
Other acceptable documents may include:
- National ID card (with photo)
- Visa estadounidense
- Birth certificate (especially for dependents)
Most documents must be current and not expired.
Step 3: Submit Your Application
You have three options:
Option 1: Mail Directly to the IRS
You can mail Form W-7 along with your supporting documentation to the IRS. In many cases, the application is submitted together with a federal tax return.
Option 2: Use a Certifying Acceptance Agent (CAA)
You can avoid mailing your actual passport by having a CAA check your documentation.
Option 3: Visit an IRS Taxpayer Assistance Center
You may also apply in person at certain IRS Taxpayer Assistance Centers (TACs), where IRS staff can verify your documents. Appointments are required.
How Long Does ITIN Renewal Take?
Although processing times differ, in general:
- 7 to 11 weeks during standard periods
- Longer during peak tax season (January–April)
If you file a tax return with an expired ITIN, the refund may be delayed until the ITIN renewal is processed.
What Happens If You Don’t Renew?
If you file a tax Return using an expired ITIN, you may:
- Return processing delays
- Temporary denial of certain tax credits
- IRS notices requiring corrective action
- Delayed refunds
The good news? Credits and refunds are usually reinstated once they are renewed.
Common ITIN Renewal Mistakes
Avoid these frequent errors:
- Submitting incomplete Form W-7
- Submitting expired identification documents
- Mailing photocopies instead of certified copies
- Forgetting to attach a required tax return (if applicable)
- Waiting until peak tax season
Renewing early can prevent unnecessary stress.
Do Business Owners Need to Renew Their ITIN?
Yes, if you:
- Own a U.S. LLC as a non-resident and file U.S. tax returns
- File Form 1040-NR
- Are listed as the responsible party for an EIN and do not have an SSN
- Claim tax treaty benefits
Your personal ITIN must be valid for tax reporting reasons even if your business is still in operation.Itin.com can support you at every stage whether you require assistance with IRS compliance advice, paperwork review, or ITIN renewal.
