An expired Individual Taxpayer Identification Number does not automatically need to be renewed. Under IRS rules, renewal is generally required when an expired ITIN will be included on a U.S. federal tax return. For a nonresident, that may arise when filing Form 1040-NR or another federal return on which the ITIN is needed.
If the expired number is used only on information returns that report payments, such as certain Forms 1099, the IRS generally does not require renewal for that reason alone. An ITIN also is not required solely to request an extension of time to file or to make estimated tax payments.
| Situation | General IRS Treatment |
|---|---|
| Expired ITIN will be included on a U.S. federal tax return | The ITIN generally needs to be renewed before it is used on that return. |
| Expired ITIN appears only on information returns such as Form 1099 | Renewal is generally not required solely for information reporting. |
| ITIN is still active | There is no expired ITIN to renew. |
| ITIN is needed only for estimated tax payments | An ITIN is not required solely to make estimated tax payments. |
| ITIN is needed only to request a filing extension | An ITIN is not required solely to request an extension. |
| The individual has received a Social Security number | The expired ITIN should not be renewed; the SSN is used instead. |
How an ITIN Expires
An ITIN expires after it is not used on a U.S. federal tax return for three consecutive tax years. The expiration occurs on December 31 after the third tax year of non-use.
The rule is based on use of the ITIN on federal tax returns, not simply on whether the person received U.S. income, received a Form 1099, made a tax payment, or continued to live in or outside the United States.
For example, if an ITIN appeared on a federal return and then was not used on any federal return for the next three consecutive tax years, it would expire after that three-year period. IRS tax records can help establish whether the number appeared on a return during the period being checked.
There is also a separate rule for older numbers. The current Instructions for Form W-7 state that an ITIN assigned before 2013 and never renewed must be renewed before it is used again on a U.S. federal tax return.
Renewal Starts With Form W-7
The IRS uses Form W-7, Application for IRS Individual Taxpayer Identification Number, for both new ITIN applications and renewals. A renewal is not an application for a different taxpayer identification number. An approved renewal makes the existing ITIN usable again for federal tax purposes.
On the current Form W-7, the applicant identifies the submission as Renew an existing ITIN. The reason for submitting Form W-7 must still be selected even though the number already exists.
Lines 6e and 6f are particularly relevant to renewal. An applicant who knows the previously assigned ITIN identifies that number and the name under which it was issued. The current instructions warn that omitting the previously assigned ITIN or the original name on line 6f can delay processing.
If the applicant’s legal name changed after the ITIN was originally assigned, the IRS requires documentation supporting the legal name change, such as an applicable marriage certificate or court order.
What Goes Into a Renewal Package
For an expired ITIN that will be used on a federal return, the current Form W-7 instructions describe a renewal package built around three parts: the completed Form W-7, the federal tax return on which the ITIN is listed, and documents establishing the applicant’s identity and foreign status.
For many nonresidents, the attached return is Form 1040-NR. Form W-7 is attached to the front of the return and the combined package goes through the ITIN process. It should not be split by sending Form W-7 to the ITIN operation and the attached return separately to the ordinary Form 1040-NR filing address.
The Form W-7 rules also contain limited exceptions under which specified documentation can be submitted instead of a federal tax return. Those exceptions have their own eligibility and documentation requirements, so the current instructions for the particular filing situation control.
Identity and Foreign-Status Documents
Renewal requires supporting documentation even though the IRS has previously issued the ITIN. The documents generally must establish both identity and foreign status, be current where an expiration date applies, and be submitted as originals or copies certified by the agency that issued the document.
A notarized photocopy is not the same as an issuing-agency-certified copy under the general IRS documentation rules. The IRS generally does not accept ordinary notarized copies for an ITIN application or renewal, apart from a narrow rule for certain spouses and dependents of U.S. military personnel applying from overseas.
The IRS accepts 13 types of documents for establishing identity and foreign status. A valid passport is the only document that can generally establish both by itself. Without a valid passport, an applicant generally submits at least two acceptable documents, with at least one containing a photograph, subject to specific rules for younger dependents.
Dependent applicants have additional documentation rules. In some cases, a passport establishes identity and foreign status but does not by itself establish the dependent’s required U.S. residency. The date-of-entry and residency-document rules therefore need to be checked separately when the renewal concerns a dependent.
The IRS maintains the current requirements on its ITIN supporting documents page.
Renewing an ITIN From Outside the United States
Living outside the United States does not prevent an ITIN renewal. The renewal package can be submitted from abroad, and IRS-approved Certifying Acceptance Agents and Acceptance Agents may also operate internationally.
The treatment of original documents can matter more for an overseas applicant. A person applying directly by mail may send qualifying original documents or properly certified copies from the issuing agency. IRS guidance also recognizes certification and authentication services that may be available through U.S. embassies and consulates overseas, although the availability and procedures should be confirmed with the relevant consular section.
A Certifying Acceptance Agent can authenticate most supporting documents and return authenticated originals at the end of the appointment. This can reduce the need to send certain original documents to the IRS. An ordinary Acceptance Agent can assist with Form W-7 and submission but does not have the same authority to authenticate supporting documents.
Ways to Submit an ITIN Renewal
| Method | Location | Document Authentication | Cost Structure |
|---|---|---|---|
| Mail directly to the IRS | U.S. or overseas | No in-person authentication service | Mailing or delivery costs |
| IRS Taxpayer Assistance Center with ITIN services | United States | Can authenticate most qualifying documents | Free |
| Participating VITA site with ITIN services | Limited U.S. locations | Can authenticate most qualifying documents, subject to restrictions | Free |
| Certifying Acceptance Agent | United States and international locations | Can authenticate most qualifying documents, subject to restrictions | Usually fee-based |
| Acceptance Agent | United States and international locations | Does not authenticate supporting documents | Usually fee-based |
The distinction between an Acceptance Agent and a Certifying Acceptance Agent is practical rather than merely a difference in title. An Acceptance Agent can help prepare and submit the application, while a CAA has additional IRS authorization to authenticate most supporting documents. Restrictions still apply to certain documents and dependent applications.
The IRS provides current information about these submission methods and agent services on its ITIN application and renewal page.
Mailing a Renewal With a Federal Tax Return
When Form W-7 is being submitted with a federal return, the combined package uses the ITIN mailing instructions rather than the normal mailing address printed for the tax return by itself. The current Form W-7 instructions provide separate addresses for U.S. Postal Service deliveries and approved private delivery services.
This distinction is especially relevant to a Form 1040-NR filer. The return attached to Form W-7 enters processing through the ITIN operation first. After the Form W-7 portion is processed, the IRS forwards the associated federal return for tax-return processing.
Because IRS addresses and delivery procedures can change, the mailing address should be taken from the current Form W-7 instructions at the time the package is prepared rather than copied from an older return or saved mailing label.
What Happens After the IRS Receives the Package
The IRS currently tells ITIN applicants to allow about seven weeks for notification of application status. The stated period can increase to approximately nine to eleven weeks during the January 15 through April 30 peak processing period or when the application is submitted from overseas.
Those periods describe the ITIN application process, not a guaranteed completion date for every federal tax return attached to a renewal. Processing can take longer if documents are missing, information on Form W-7 does not match the supporting records, or the IRS requests additional information.
Several IRS notices can appear during the process. A CP565 notice confirms the ITIN action, while a CP566 notice requests additional information. A CP567 notice means the ITIN application was rejected and describes the need to resubmit an application.
For supporting documents mailed with the application, the IRS states that it will return them to the mailing address entered on line 2 of Form W-7 within 60 days. This document-return period is separate from the processing of the attached tax return.
Filing a Federal Return With an Expired ITIN
An expired ITIN does not erase the number or create a new identity for tax records, but using an expired ITIN on a federal return when renewal is required can affect processing. The IRS states that the return may be delayed, and certain tax credits may not be allowed until the ITIN is renewed. Depending on the return, this can affect the refund or the calculation of penalties and interest.
For a renewal tied to a federal return, the current Form W-7 instructions direct the renewal application and the return to be submitted together. Filing the return first with the expired ITIN and treating renewal as an unrelated later step does not follow that renewal procedure.
Spouse and Dependent ITIN Renewals Follow Additional Rules
A spouse or dependent does not become eligible for renewal merely because another family member is renewing an ITIN. Under the current Form W-7 instructions, spouses and dependents generally may obtain or renew an ITIN only when they are claimed for an allowable tax benefit or when they file their own federal tax return.
When a spouse or dependent renews an ITIN for an allowable tax benefit, that individual must be listed on the attached federal return together with the schedule, form, or return entry required for that benefit. Each person applying for or renewing an ITIN also needs a separate Form W-7.
Dependent documentation can be more demanding than documentation for the primary taxpayer. Age, residence, passport entry information, the claimed tax benefit, and whether the dependent lives in the United States can affect which supporting records are acceptable.
If an SSN Has Been Issued
An ITIN is intended for a person who needs a U.S. taxpayer identification number for federal tax purposes but is not eligible for a Social Security number. If an individual later receives an SSN, the IRS says not to renew the ITIN.
The SSN becomes the taxpayer identification number used for federal tax purposes. The IRS can associate prior tax records reported under the ITIN with the SSN, so the existence of earlier filings under an ITIN does not create a reason to keep renewing the old number.
Renewal Keeps the Existing ITIN
An approved renewal does not normally produce a replacement ITIN. The same number continues to be used after renewal. The IRS also treats the assignment date of a renewed ITIN as the original date on which that ITIN was first assigned, rather than the later renewal date.
This distinction matters when reviewing older IRS correspondence. A renewal changes the number’s active status for federal tax use; it does not reset the taxpayer’s ITIN history or create a new taxpayer identification record.
Resources Used
- IRS: How to Renew an ITIN — expiration, renewal triggers, Form W-7 renewal entries, SSN treatment, and spouse or dependent rules.
- IRS: Instructions for Form W-7 — renewal package requirements, older ITIN rules, supporting documentation, filing methods, and processing instructions.
- IRS: How to Apply for an ITIN — mailing, TAC, VITA, CAA and Acceptance Agent options, processing periods, notices, and document return information.
- IRS: ITIN Supporting Documents — acceptable identity and foreign-status documents, certified-copy standards, passport rules, and dependent documentation.
- IRS: Obtaining an ITIN From Abroad — documentation and submission considerations for applicants outside the United States.