ITIN Expiration Alert: How to Renew Your Tax ID to Claim Your Refund

Nobody warns you when your ITIN is about to expire. Sometimes the IRS mails a notice. Sometimes it does not. And if you have moved since you last filed, which many immigrants do, the notice goes to an old address and never reaches you at all. Then tax season arrives, you file your return the same way you always have, and a few weeks later you receive a letter from the IRS explaining that your refund has been withheld and certain credits have been denied.

Not because you did anything wrong. Not because you owe money. Simply because a nine digit number expired while you were not looking.

This article explains exactly how ITIN expiration works, how to check whether yours is still valid, and how to renew it so that every dollar of your refund reaches you.

What Is an ITIN and Why Does It Expire?

An Individual Taxpayer Identification Number (ITIN) is a tax identification number issued by the IRS to people who have a federal tax filing obligation but are not eligible for a Social Security Number. This includes non-resident aliens with US income, immigrants who are not yet eligible for an SSN, foreign nationals with US investments or rental income, and dependents or spouses of US citizens or resident aliens who are themselves foreign nationals.

ITINs are formatted as nine-digit numbers beginning with the number 9 and follow the same pattern as Social Security Numbers: 9XX-XX-XXXX. The middle two digits, the fourth and fifth positions in the number, are what the IRS uses to track expiration cycles.

ITINs expire under two distinct conditions, and understanding which one applies to you determines what you need to do next.

The Two Reasons an ITIN Expires

Reason 1: Three Years of Non Use

The most common reason an ITIN expires is simple non-use. Under the Protecting Americans from Tax Hikes (PATH) Act of 2015, any ITIN that is not included on a US federal tax return for three consecutive years expires automatically on December 31 of that third year.

Here is how the math works: if your ITIN appeared on a return for one year but then was not used for the next three consecutive tax years, it expires at the end of that third year. The key word is consecutive. If you file in one year, skip a year, and file again the following year, you reset the clock with that later filing, but a gap of three years in a row triggers expiration regardless of what came before.

This catches many people off guard because the ITIN does not stop working immediately when it expires. The IRS will still accept a return filed with an expired ITIN. But it will delay processing that return, withhold your refund, and deny credits including the Child Tax Credit and education credits, sometimes for months, until the renewal is complete.

Reason 2: Middle Digit Expiration Under the PATH Act

The second reason is less intuitive. Under the PATH Act, the IRS implemented a rolling expiration schedule for ITINs based on the middle two digits of the number. This was designed to force periodic renewals across all ITIN holders, regardless of how recently they filed.

The following ITINs have expired under the middle digit rules:

ITINs with middle digits 70 through 88, all of these have expired, regardless of when they were issued or how recently they were used.

ITINs with middle digits 90, 91, 92, 94, 95, 96, 97, 98, or 99, these have expired only if they were assigned before 2013 and have not already been renewed.

To find your middle digits, look at your ITIN. In the number 9XX-88-XXXX, the bolded section is the middle digit. If your middle digits fall into either of the categories above, your ITIN has expired even if you file every year without fail.

How to Check If Your ITIN Is Still Valid

There are three ways to verify your ITIN status:

Check your IRS Online Account. You can create or access your IRS account at IRS.gov. ITIN holders verify identity through a video chat process. You will need a valid email address, proof of your ITIN, and one or two identity documents. Once inside, your account shows your filing history and ITIN status.

Look at your ITIN number itself. Using the middle digit chart above, you can determine in under a minute whether your ITIN falls into an expired category. If your middle digits are 70 through 88, or if your middle digits are 90, 91, 92, 94 through 99 and your ITIN was issued before 2013, you need to renew.

Call the IRS directly. The IRS ITIN Operations line is 1-800-829-1040, available Monday through Friday, 7am to 7pm local time. A representative can confirm your ITIN status and whether renewal is needed. Be prepared to verify your identity with your date of birth, address, and ITIN number.

Check for an IRS notice. If your ITIN is expiring, the IRS may have sent you a CP-48 Notice informing you of the upcoming expiration. If you received this notice and have not yet acted on it, treat it as urgent and begin the renewal process immediately.

What Happens If You File With an Expired ITIN

Filing with an expired ITIN is not the same as failing to file. The IRS will accept your return. But here is what happens next:

The IRS will send you a notice informing you that your ITIN must be renewed. Processing of your return will be delayed, sometimes by several months. Your refund will be withheld until the renewal is complete and verified. Tax credits associated with your ITIN, including the Child Tax Credit, the Additional Child Tax Credit, and education credits, will be denied for the tax year in which you filed with the expired number. In some cases, those denied credits cannot be retroactively claimed for that year even after renewal.

If the denial of credits increases the amount you owe, the IRS may impose late payment penalties and interest on the unpaid balance.

The single most important takeaway from this section: renewing before you file is always better than renewing after. If you suspect your ITIN may have expired, check it before the tax filing season begins, not during it.

Step by Step: How to Renew Your ITIN

The renewal process uses the same form as the original application. There is no fee charged by the IRS to renew your ITIN.

Step 1: Confirm That You Need to Renew

Use the methods in the previous section to verify your ITIN status before starting the process. If your ITIN is still valid and you have filed within the past three years, renewal is not yet required.

Step 2: Gather Your Supporting Documents

You will need to provide original documents or certified copies, not photocopies, to verify your identity and foreign status. The IRS accepts 13 types of identity documents. A passport is the most commonly used because it satisfies both the identity and foreign status requirements with a single document.

Other accepted documents include:

A national identity card that shows your photo, name, current address, date of birth, and expiration date. A US driver’s license or state identification card. A foreign driver’s license. A visa issued by the US Department of State. A US or foreign military identification card. A civil birth certificate (required for dependents under 18 years old, often alongside a passport or national ID). An Alien Registration Card, also called a Green Card. Medical records for dependents under 14. School records for dependents under 18.

The documents must be current, expired documents are not accepted for most categories. If you cannot provide original documents, a Certified Acceptance Agent (more on that below) can certify copies without requiring you to mail or surrender your originals.

Step 3: Complete Form W-7

Download Form W-7 from IRS.gov. This is the same form used for the original ITIN application, but the renewal process has one important difference: check the box at the top of the form that says “Renew an existing ITIN.” Do not leave this unchecked, it signals to the IRS that this is a renewal rather than a new application.

Fill in your personal information exactly as it appears on your original ITIN documentation. In box 6e, check “Yes” to indicate that you know your ITIN, and enter your current ITIN number along with the name it was originally issued under. If your legal name has changed since the original ITIN was issued, for example, through marriage or a court order, include the supporting documentation for the name change with your submission.

Also check the box in the “Reason you’re submitting Form W-7” section that describes your situation, even when renewing rather than applying for the first time. This section tells the IRS why you need a US taxpayer identification number.

If your spouse or dependents on your tax return also have expired ITINs, you can submit multiple W-7 forms together with a single tax return. This is both permitted and encouraged, the IRS processes them as a group, which is faster than filing them separately.

Step 4: Choose Your Submission Method

You have three options for submitting your renewal application:

Option A: Mail to the IRS. Send your completed Form W-7, supporting identity documents (originals or certified copies), and your attached tax return (if applicable) to:

Internal Revenue Service ITIN Operation P.O. Box 149342 Austin, TX 78714-9342

If mailing original documents, use certified mail with tracking so you can confirm delivery. The IRS returns original documents within approximately 60 days of processing your application. If you are uncomfortable mailing your original passport, consider one of the other two options instead.

Option B: Certified Acceptance Agent (CAA). A Certified Acceptance Agent is an individual or business authorized by the IRS to verify identity documents on behalf of ITIN applicants. Using a CAA means you do not have to mail your original passport or other documents to the IRS, the CAA verifies them in person and certifies the copies for submission.

This is particularly valuable if your passport is your primary identity document and you cannot afford to be without it for the weeks or months the IRS may hold it for processing. CAAs typically charge between $300 and $500 for their services. Many VITA sites and nonprofit tax preparation organizations have CAAs on staff who can assist at reduced or no cost. To find an authorized CAA, search the IRS directory at IRS.gov.

Option C: IRS Taxpayer Assistance Center (TAC). Some IRS Taxpayer Assistance Center locations are authorized to verify identity documents in person, meaning you can bring your originals, have them verified on the spot, and leave with them. This option requires scheduling an appointment in advance. Not all TAC locations offer ITIN services, so call ahead or check IRS.gov before visiting.

Step 5: Wait for Confirmation and Monitor Your Application

After submitting your renewal application, the IRS typically processes it within 7 to 11 weeks under normal circumstances. Processing times are longer during peak tax season (generally February through April), so submitting your renewal as early as possible, ideally in the fall before the upcoming tax season, significantly reduces the risk of delays affecting your refund.

Once your renewal is processed, the IRS sends a notice called CP565 confirming that your ITIN has been renewed. Your ITIN number remains the same, it does not change upon renewal. If you have not received a status update within the expected processing window, call the IRS at 1-800-829-1040 to check.

Which Tax Credits Are Affected by an Expired ITIN

This is the part that has direct financial consequences, so it is worth understanding clearly.

Credits you can still claim with a valid ITIN: The Additional Child Tax Credit (up to a certain amount per qualifying child). The Other Dependent Credit (up to $500 per qualifying dependent). The Earned Income Tax Credit, available to ITIN filers in certain states that have extended their state EITC to non-SSN holders, though the federal EITC requires a valid SSN.

Credits denied when your ITIN is expired: The Child Tax Credit and the American Opportunity Tax Credit are denied when the associated ITIN is expired. Even after renewal, these credits may not be retroactively applied to the year in which you filed with an expired number. This is one of the most financially significant consequences of letting your ITIN lapse.

Credits denied because they require an SSN: The federal Earned Income Tax Credit and certain education credits now require a valid SSN for the filer, spouse, and qualifying children, not just a valid ITIN. If you have an ITIN rather than an SSN, the federal EITC is not available to you regardless of your ITIN’s validity. Some states, however, have extended state-level EITC equivalents to ITIN filers. Check your state’s tax agency website to see if your state is among them.

Important: Do Not Renew If You Now Have an SSN

If you obtained a Social Security Number after your ITIN was issued, through a change in work authorization, a green card, or naturalization, do not renew your ITIN. Instead, contact the IRS and provide your SSN so the two numbers can be linked in their system. Your tax history associated with your ITIN will be connected to your SSN going forward. Using an ITIN when you are eligible for an SSN can cause complications with your tax records and Social Security credits.

Family Members: Renew Everyone at Once

If you have family members, a spouse, children, or other dependents, listed on your tax return who also have expired ITINs, you can and should renew all of them at the same time. Attach separate W-7 forms for each family member to the same tax return. The IRS processes renewal applications submitted together in order of receipt, and grouping them is more efficient than submitting them separately at different times.

For dependents, note that CAAs can only certify passports and civil birth certificates. For all other document types for dependents, originals or copies certified by the issuing agency must be sent directly to the IRS.

Free Help Is Available

Renewing your ITIN does not have to be a solo process.

VITA (Volunteer Income Tax Assistance) sites, many of which have Certified Acceptance Agents on staff, can assist with ITIN renewal at no cost to eligible individuals. These sites often serve Spanish-speaking communities and immigrant populations specifically, and many staff bilingual volunteers. Use the VITA locator tool at IRS.gov or call 1-800-906-9887 to find a site near you.

Nonprofit legal aid and immigration organizations in most major cities also assist with ITIN applications and renewals. These organizations often serve immigrants regardless of documentation status and can help navigate both the tax and immigration implications of your situation.

MyFreeTaxes.org, operated by United Way, accepts ITIN filers and can connect you with tax preparation assistance that includes guidance on ITIN renewal.

If you need broader context on how your ITIN connects to your overall tax filing obligations, our guide on how to file US taxes as a newcomer step by step covers the full filing process for immigrants and ITIN holders from start to finish.

And if you have not explored what tax credits and deductions you may be entitled to as an immigrant filer, our article on tax deductions every migrant is missing walks through the most commonly overlooked opportunities in plain language.

Quick Reference: ITIN Renewal at a Glance

The Bottom Line

An expired ITIN does not erase your right to a refund. It delays it, sometimes significantly, sometimes by enough to cause real financial hardship while you wait.

The renewal process is free, uses a form you have already completed before, and can be done through the mail, at a VITA site, or with the help of a Certified Acceptance Agent who handles the document verification so you do not have to send your passport anywhere.

Check your ITIN now. If it expired, start the renewal process before tax season, not during it. Every week you wait during filing season is a week added to the processing time at the back end.

Your refund is real. Your credits are real. The only thing standing between you and receiving them is a completed Form W-7.

Disclaimer: This article is for educational and informational purposes only and does not constitute tax or legal advice. ITIN expiration rules and credit eligibility requirements are set by the IRS and may change. Always verify current IRS guidance at IRS.gov and consult a qualified tax professional for advice specific to your situation.