ITIN renewal guide 2026: Expiration rules, status check, and renewal steps
An ITIN expires after 3 consecutive years of non-use on a US federal tax return, or earlier if its middle digits fall in the ranges the IRS phased out between 2016 and 2020. ITIN renewal requires Form W-7 filed on paper, with IRS processing of about 7 weeks under standard conditions and 9 to 11 weeks during peak filing or for applications sent from abroad.
This guide covers ITIN expiration rules for the 2026 filing season, how to check your status, which middle-digit numbers expired, and the renewal steps and documents involved. If you don't already have an ITIN, see what an ITIN is, who qualifies, and why non-citizen spouses of US filers need one.
Quick Facts: ITIN expiration and renewal
The following 6 facts cover the most common ITIN expiration and renewal questions.
- Non-use rule: An ITIN expires on December 31 after 3 consecutive years of non-use on a US federal tax return.
- Middle-digit expirations: ITINs with middle digits 90, 91, 92, and 94–99 issued before 2013 expired in IRS batch rounds 2016–2020. ITINs with middle digits 70–88 may also expire if unused for 3 consecutive years or issued before 2013 and never renewed.
- Renewal form: Form W-7, paper submission only. No online or e-file option.
- Processing time: about 7 weeks standard; 9 to 11 weeks during peak filing (January 15 to April 30) or for applications sent from abroad.
- IRS ITIN helpline: 1-800-908-9982 (US toll-free) and +1-267-941-1000 (international, not toll-free).
- Renewal cost: $0 IRS fee. Third-party costs for document certification, translation, or a Certified Acceptance Agent may apply separately.
All figures verified against the IRS ITIN program page.
Do ITINs need to be renewed?
Yes, ITINs do expire, and renewal is not automatic. An ITIN that has not appeared on any US federal tax return for 3 consecutive years expires on December 31 of the third year, and the holder must apply to reactivate it before using the number on a future return.
The IRS requires renewal before an expired ITIN can be used again on a federal income tax return. ITIN expiration also affects numbers in specific middle-digit ranges deactivated in IRS batch rounds between 2016 and 2020, regardless of when the number was last used (the full list is below).
Renewing your ITIN keeps you able to file your tax return and claim any refund or credit tied to it without IRS-driven delays.
Who needs an ITIN renewal?
Anyone whose ITIN has expired, whether from 3 consecutive years of non-use or from an earlier IRS batch round, must renew it before including the number on a US federal income tax return. Taxpayers whose ITIN appears only on information returns, such as Form 1099 issued by a payer, do not need to renew.
This includes US expats who are not eligible for a Social Security Number (SSN) but must file a US federal return. If you have an ITIN and plan to file for 2025, check whether the number is expiring or already expired before you start preparing the return.
Taxpayers applying for an ITIN for the first time should follow the Form W-7 application process instead of the renewal procedure.
Impact of not renewing an ITIN
Filing a US tax return with an expired ITIN may delay processing of your return and may reduce or deny certain credits until the ITIN is renewed. It also disqualifies the taxpayer from claiming credits that require a valid TIN on the return, including the American Opportunity Tax Credit and the Credit for Other Dependents.
Failing to renew an ITIN before tax season can lead to refund delays, ineligibility for certain tax benefits, and additional penalties.
1. Loss of tax credits
An expired ITIN makes taxpayers ineligible for key tax benefits, including:
- Child Tax Credit (CTC): Worth up to $2,200 per qualifying child for tax year 2025, with a refundable portion (Additional CTC) of up to $1,700 per child. For 2025, the qualifying child must have a valid SSN. A dependent who has only an ITIN does not qualify for the CTC at all and can instead be claimed for the $500 Credit for Other Dependents, but only if that ITIN is current. An expired ITIN on the dependent removes even the $500 ODC until renewal.
- American Opportunity Tax Credit (AOTC): Provides up to $2,500 per eligible student. You can claim the credit only if you, your spouse if filing jointly, and the student have a valid TIN issued or applied for on or before the return due date, including extensions.
- Other benefits: Credits and deductions tied to a dependent's TIN are disallowed until the ITIN is renewed.
2. Delayed processing and refund holds
If a return is filed with an expired ITIN:
- If you file with an expired ITIN, the IRS may delay processing your return and some credits may be reduced or denied until the ITIN is renewed.
- The taxpayer may receive a notice from the IRS requesting renewal before the refund is released.
3. Potential penalties and interest
If the loss of tax credits increases the amount owed, the IRS may impose late-payment penalties and interest on the unpaid balance, increasing the total tax liability.
How to check if your ITIN has expired
To check whether an ITIN has expired, look at the 2 middle digits of the 9-digit number, count the last 3 years of US federal tax return filings on which the ITIN appeared, and review any CP48 Notice the IRS mailed about the number.
Check your tax records in your IRS Online Account, review any IRS notice you received, and call the IRS if you still need confirmation after the processing window.
Method 1. Check the middle digits
The middle digits of your ITIN can help determine whether it has expired. Expiration depends on the three-year non-use rule and whether the ITIN was issued before 2013 and never renewed.
An ITIN always has the format 9XX-XX-XXXX, with the 2 middle digits being the fourth and fifth positions.
- Valid ITIN middle-digit ranges are 50–65, 70–88, 90–92, and 94–99. An ITIN also expires if it is not used on a federal return for three consecutive tax years, and pre-2013 ITINs that were never renewed are expired.
- Digits 90, 91, 92, 94, 95, 96, 97, 98, 99 (issued before 2013): Deactivated in the same batch period unless already renewed.
Example: an ITIN reading 9XX-78-XXXX has middle digits 78, which fall in the 70 through 88 range. Whether this ITIN is active depends on the three-year non-use rule and whether it was issued before 2013 and never renewed. The full list of expired ranges appears in IRS Topic 857.
Method 2. Check your 3-year filing history
The following calculation confirms whether an ITIN has expired due to non-use.
An ITIN last used on a tax year 2022 federal return, and not used in tax year 2023, tax year 2024, or tax year 2025, expired on December 31, 2025. The same logic shifts forward each year: count back 3 consecutive tax years from the current one, and if the ITIN did not appear on any of them, it has expired as of December 31 of that third year.
If the ITIN is not in a batch-expired range, the three-year non-use rule usually determines whether it has expired. Pre-2013 ITINs that were never renewed have also expired.
Method 3. Check IRS notices or call the helpline
To check your ITIN status, review your tax records in your IRS Online Account. You can also check any IRS notices you have received. If you still need confirmation after the processing window, call the IRS ITIN helpline at 1-800-908-9982 (US, toll-free) or +1-267-941-1000 (international, not toll-free).
After identity verification, an agent can confirm whether the ITIN is active or expired.
When does my ITIN expire?
ITIN expiration date falls on December 31 of the third consecutive tax year of non-use, with one exception: numbers in the middle-digit ranges that the IRS deactivated between 2016 and 2020 expired on the schedule set by that batch round, regardless of when they were last used.
The table below covers all 5 scenarios under which an ITIN becomes inactive, along with the applicable IRS rule and the required action.
| Scenario | IRS rule | Required action |
|---|---|---|
| Not used on a federal return for 3 consecutive years | Expires December 31 of the third year of non-use | Renew before next filing |
| Middle digits 70 through 88 (any issue year) | Expired in the IRS batch rounds from 2016 to 2020 | Renew immediately before use |
| Middle digits 90, 91, 92, 94, 95, 96, 97, 98, 99 issued before 2013, not yet renewed | Expired in the IRS batch rounds from 2018 to 2020 | Renew immediately before use |
| Middle digits 50–65, 70–88, 90–92, and 94–99 can be valid. Whether the ITIN is active depends on recent federal return use and the pre-2013 renewal rule. | Still valid | No action needed |
| Middle digits 50–65, 70–88, 90–92, and 94–99 (issued 2013 or later), unused for 3 or more consecutive years | Expired after the third non-use year | Renew before filing |
Source: IRS Topic 857
A renewed ITIN keeps the same number. Renewal restores active status rather than assigning a new number, so any prior expired ITIN becomes valid again once the W-7 is processed.
How to renew your ITIN
ITIN renewal requires submitting Form W-7 with original identity documents or certified copies from the issuing agency, by mail to the IRS, through a Certified Acceptance Agent, or in person at an IRS Taxpayer Assistance Center. There is no online or e-file option for renewing an ITIN as of May 2026.
The IRS recommends starting the process at least 11 weeks before the federal return is due, so the renewal is completed before filing. The choice comes down to three things: which submission channel to use, which identity documents to attach, and whether to send originals or work with a CAA who can verify them in person.
TFX client scenario: A UK-based non-citizen spouse with an ITIN containing middle digits 78 submitted Form W-7 with a certified passport copy in January 2026. The IRS completed the renewal in 9 weeks, in time for the April 15 filing deadline. The expired ITIN was reactivated under the same 9-digit number.
Documents for ITIN renewal
The IRS accepts 13 types of identity documents for Form W-7 requirements, with a valid passport being the only document accepted on its own. If you do not have a passport, submit at least two current documents, one proving identity and one proving foreign status.
When renewing your ITIN, your application package needs to include:
- A completed Form W-7 with the "Renew an existing ITIN" box checked
- A US federal tax return, unless you qualify for an exception listed in the Form W-7 instructions
- Proof of foreign status and identity (original documents or certified copies from the issuing agency), such as a valid passport or national ID card
- For dependents, a birth certificate or adoption papers, plus proof of foreign status
ITIN renewal cost
The IRS charges no ITIN renewal fee, and Form W-7 submission is itself free. Third-party costs may apply separately for document certification, translation services, or Certified Acceptance Agent (CAA) assistance, but none of these payments go to the IRS.
Detailed step-by-step renewal process
The following 5 steps cover the complete ITIN renewal process from eligibility check through renewal confirmation.
Step 1: Determine if your ITIN needs renewal
Your ITIN has expired if:
- It has not been used on a US tax return for 3 consecutive years.
- It has middle digits 70 through 88 and was either unused for 3 consecutive years or was issued before 2013 and never renewed.
- It has middle digits 90, 91, 92, 94, 95, 96, 97, 98, or 99 and was issued before 2013.
Step 2: Complete Form W-7
When filling out Form W-7, be sure to:
- Check the "Renew an existing ITIN" box at the top of the form.
- On lines 6e and 6f, check "Yes" if you know your ITIN, then enter the number and the name it was issued under. If you do not know your ITIN, check "No/Don't know."
- Provide your personal details (name, date of birth, foreign address, and so on).
- Choose the correct reason for needing an ITIN in the boxes at the top (a through h).
- Include details of the US tax return you will be filing, if applicable.
Common mistakes to avoid:
- Leaving fields blank. Ensure all required sections are completed.
- Entering personal details that do not match exactly as they appear on your passport.
- Forgetting to sign and date the form.
Step 3: Gather supporting documents
The IRS requires original or certified copies of identity documents from the issuing agency. The most common single document is a valid passport, since it proves both identity and foreign status on its own.
If you do not have a passport, submit at least two current documents: one proving identity and one proving foreign status. Acceptable documents include:
- US driver's license (identity only; cannot prove foreign status)
- Birth certificate (for dependents)
- Foreign national ID card
For applicants concerned about mailing original documents, a Certified Acceptance Agent can verify identity and submit the application without the originals being sent to the IRS.
Step 4: Submit your application
Form W-7 and the supporting documents can be submitted in one of three ways:
- By mail to: Internal Revenue Service ITIN Operation P.O. Box 149342 Austin, TX 78714-9342
- Through a Certified Acceptance Agent, who can verify documents and handle submissions.
- In person at an IRS Taxpayer Assistance Center, which provides ITIN document verification by appointment for those in the United States.
Step 5: Track your ITIN renewal
Processing typically takes 7 weeks under standard conditions. To check the status of your renewal, contact the IRS ITIN helpline at 1-800-908-9982 from the US or +1-267-941-1000 from abroad.
How long does an ITIN renewal take?
ITIN renewal processing time is about 7 weeks for applications submitted outside the January 15 to April 30 peak filing window. Applications received during peak season, or sent from outside the United States, take roughly 9 to 11 weeks per IRS guidance.
Submitting a complete Form W-7 with certified copies of identity documents from the issuing agency, rather than originals, reduces the risk of delays from document return requests, since the IRS does not need to mail anything back to you.
If 7 weeks have passed (or 9 to 11 weeks during peak season) and the renewal has not been confirmed, call the IRS ITIN helpline at 1-800-908-9982 from the US or +1-267-941-1000 from abroad.
How to find your ITIN number
To locate an existing ITIN, check prior-year US federal tax returns, the original IRS assignment letter, or call the IRS directly. The IRS does not provide an online ITIN number lookup tool, so the number itself must come from a document you already hold or from a verified phone call with the agency.
If you have never had an ITIN and you're confirming whether you need one rather than locating an old number, see the differences between SSN, ITIN, and EIN to confirm which number applies to your situation.
Where to find your ITIN
The following 5 sources let a taxpayer locate an existing ITIN.
- Prior-year US tax return. The ITIN appears in the SSN field on Form 1040 and on any attached W-2, 1099, or 1042-S.
- IRS CP565 Notice. This is the assignment letter the IRS mailed when the ITIN was first issued. It states the number, the case reference, and the date of assignment.
- IRS Online Account at IRS.gov/account. Once you complete ID.me verification, the account shows filed returns and tax transcripts where the ITIN is listed. ITIN holders sometimes have trouble with the identity-proofing step, so this option is not always available.
- IRS helpline. Call 1-800-829-1040 from the US or +1-267-941-1000 from abroad. After identity verification, the agent can confirm the number.
- Prior tax preparer or CPA. A preparer who filed for you can retrieve the ITIN if they have a valid Power of Attorney (Form 2848) on file.
What to do if you cannot find your ITIN
If none of the 5 sources above produce the ITIN, call the IRS helpline and request a transcript or confirmation letter once your identity is verified.
A renewal application reinstates the same ITIN number. The IRS never issues a new number through renewal, so if the agent confirms the ITIN has expired during the call, submit Form W-7 immediately to reactivate it.
Extra benefits of an ITIN
An ITIN is issued for federal tax purposes only and is not a general identification document. Some financial institutions accept an ITIN under their own policies, but none of the following are universal benefits and depend entirely on each institution's rules.
- Banking. Some US banks accept an ITIN under their own policies when opening a personal checking or savings account. This varies by institution.
- Credit. Some lenders accept ITIN applications for credit cards and personal loans under their own policies. Not all lenders do.
- Mortgage and auto loans. Some lenders offer mortgage and auto-loan products to ITIN holders under their own programs. Availability depends on the lender.
Conclusion
The following 5 points summarize the key ITIN renewal requirements for the 2025 tax year and the 2026 filing season.
- An ITIN expires after 3 consecutive years of non-use, on December 31 of the third year.
- ITINs with middle digits 90, 91, 92, and 94–99 issued before 2013 expired in IRS batch rounds between 2016 and 2020. ITINs with middle digits 70–88 may also be expired if unused for 3 consecutive years or issued before 2013 and never renewed.
- Renewal requires Form W-7 submitted on paper. Processing takes about 7 weeks under standard conditions, and 9 to 11 weeks during peak filing season or for applications sent from abroad.
- Filing with an expired ITIN may delay processing of your return and may reduce or deny credits tied to the ITIN, including the AOTC and the Credit for Other Dependents.
- Renewal reinstates the same ITIN. The IRS never issues a new number through the renewal process.
FAQ
No. ITIN renewal is paper-based. Taxpayers submit Form W-7 with supporting identity documents by mail to the IRS ITIN Operation in Austin TX, through a Certified Acceptance Agent, or in person at an IRS Taxpayer Assistance Center. No online or e-file renewal option exists as of May 2026.
There is no fixed renewal cycle. An ITIN used on at least one US federal tax return within any 3-year window stays active. An ITIN unused for 3 consecutive years expires on December 31 of the third year and must be renewed before the next return.
Check the 2 middle digits, but note that digits 70–88 are not automatically expired; valid ITINs can still carry those middle digits. Expiration depends on the three-year non-use rule and whether a pre-2013 ITIN was ever renewed. Confirm the ITIN was used in tax year 2023, 2024, or 2025, and check whether it was issued before 2013 and never renewed.
ITINs with middle digits 70 through 88 may have expired depending on filing history and whether the ITIN was issued before 2013 and never renewed. ITINs with middle digits 90–92 and 94–99 issued before 2013 have also expired. Any valid ITIN (middle digits 50–65, 70–88, 90–92, or 94–99) not used on a federal return in tax year 2023, 2024, and 2025 expired on December 31, 2025 (IRS Topic 857).
Yes. The IRS will accept the return, but filing with an expired ITIN may delay processing and may reduce or deny certain credits until the ITIN is renewed. The AOTC and the $500 Credit for Other Dependents tied to that ITIN will be disallowed until the renewed ITIN is in IRS records.
Call the IRS ITIN helpline at 1-800-908-9982 from the US or +1-267-941-1000 from abroad. Standard processing runs about 7 weeks, and 9 to 11 weeks during peak filing season (January 15 to April 30) or for applications sent from outside the US. There is no online tracker.
The IRS charges no fee for ITIN renewal, and Form W-7 submission is free. Third-party costs may apply outside the IRS: document certification typically runs around $20 to $50 per document, Certified Acceptance Agent fees vary by provider, and translation of non-English documents is a separate cost.
If you file with an expired ITIN, the IRS may delay processing your return. Some credits may be reduced or denied until the ITIN is renewed. Submit Form W-7 with the return rather than waiting for an IRS notice, so renewal processing begins on receipt.
No. ITIN renewal reactivates the existing number, and the IRS never issues a replacement through renewal. The same 9-digit ITIN stays valid after reactivation and should be used on all later US federal tax returns. There is no need to update employers or financial institutions.
