ITIN Renewal: Who Must Renew and How

An ITIN, or Individual Taxpayer Identification Number, does not last forever. If it expires, you must renew it before you use it on a federal tax return. Renewal uses Form W-7 with the renewal box checked. This page explains who must renew, when, and how. An ITIN is a tax number only. It is not a work permit or proof of immigration status. IRS: How to renew an ITIN

Step 1: Know when an ITIN expires

An ITIN expires if it is not included on a U.S. federal tax return for any 3 consecutive tax years. It expires on December 31 after the third year of non-use. An ITIN assigned before 2013 that was never renewed has also expired. IRS: How to renew an ITIN · IRS: Instructions for Form W-7

Illustration only. Ana's ITIN was on her return for tax year 2020. She did not file a return for 2021, 2022, or 2023. Her ITIN expires on December 31, 2023.

Step 2: Decide whether you must renew

You must renew an expired ITIN if it will be included on a federal tax return. You do not need to renew it if it appears only on information returns, such as a Form 1099 that reports payments to you. The IRS says that if you later need to use the ITIN on a return, you must renew it at that time. IRS: How to renew an ITIN

You do not need an ITIN to request an extension or to pay estimated tax. IRS: How to renew an ITIN

Step 3: Check spouses and dependents

A spouse or dependent generally cannot get or renew an ITIN unless the person is claimed for an allowable tax benefit or files a return of their own. The person must be listed on an attached federal return, with the schedule or form that applies to the benefit. Allowable benefits include the spouse on a joint return, head of household status, qualifying surviving spouse status, certain education and child care credits, the premium tax credit, and the credit for other dependents. IRS: Publication 1915, Understanding Your ITIN · IRS: Instructions for Form W-7

Step 4: Gather the renewal packet

Your renewal packet has three parts.

Form W-7. In the application type section, check the box to renew an existing ITIN. Check the reason box that applies, even though you are renewing. If you know your ITIN, check "Yes" and enter it, along with the name it was issued under.
Name change proof. If your legal name changed since the ITIN was issued, include a document such as a marriage certificate or court order.
Identity and foreign status documents. Send original documents or certified copies from the agency that issued them. Documents must be current on the day you submit the packet. A valid passport alone can be enough. IRS: ITIN supporting documents

Step 5: Send it with your tax return

A renewal application generally must include a U.S. federal tax return. Exceptions are listed in the Form W-7 instructions. Send the packet to the mailing address in the Form W-7 instructions. You can also apply in person at an IRS Taxpayer Assistance Center or a VITA site with ITIN services, or through an IRS-authorized acceptance agent. IRS: Instructions for Form W-7 · IRS: ITIN acceptance agents

Keep copies of everything you send.

Why a late renewal matters

If you file with an expired ITIN, the return may be delayed. You may not be able to claim certain credits until the ITIN is renewed. The result can be a smaller refund, or penalties and interest. IRS: How to renew an ITIN

A renewed ITIN keeps its original assignment date. The IRS says the assignment date for a renewed ITIN is the original date the ITIN was assigned before it expired. IRS: ITIN application FAQs

Common mistakes

Leaving the renewal box unchecked on Form W-7. The IRS asks you to check it.
Sending W-7 without a federal return when one is required.
Sending an expired passport. Documents must be current on the day you submit.
Renewing an ITIN after you get a Social Security number. Do not renew an ITIN if you get an SSN.

Your checklist

Check your IRS Online Account or past returns for the last tax year your ITIN was used.
If the ITIN will be on a federal return and has been unused for 3 consecutive years, plan to renew.
Check the renew box and the reason box on Form W-7.
Add proof of any legal name change.
Attach a current federal return, unless an exception applies.
Send originals or certified copies, and keep copies of everything you send.

This page is general information, not advice for your return. Questions about immigration status are outside this guide. For the basics of what an ITIN is, read ITIN Basics: What It Is and What It Does Not Do. If you received an IRS letter about your ITIN, read I Got an IRS Notice in the Mail: What Should I Do First?

Sources: IRS: How to renew an ITIN (https://www.irs.gov/tin/itin/how-to-renew-an-itin); IRS: Instructions for Form W-7 (https://www.irs.gov/instructions/iw7); IRS: Publication 1915, Understanding Your ITIN (https://www.irs.gov/pub/irs-pdf/p1915.pdf); IRS: ITIN application FAQs (https://www.irs.gov/tin/itin/itin-application-frequently-asked-questions); IRS: ITIN supporting documents (https://www.irs.gov/tin/itin/itin-supporting-documents); IRS: ITIN acceptance agents (https://www.irs.gov/tin/itin/itin-acceptance-agents) This is general information, not advice about your specific return.

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