Quick Answer
An ITIN expires after 3 consecutive tax years without being included on a federal tax return. ITINs assigned before 2013 that were never renewed are also expired. To renew an expired ITIN that you need for a federal tax return:
- Complete Form W-7 — check “Renew an existing ITIN” in the Application type section.
- Gather identity documents — provide current original documents or certified copies. A valid passport is the only stand-alone document; otherwise, submit the document combination required for your situation. Some dependents need additional proof of U.S. residency.
- Submit your application — include Form W-7 with your federal tax return unless you qualify for an IRS exception. You can mail the package or apply in person through an IRS Taxpayer Assistance Center, VITA site with ITIN services, or IRS Acceptance Agent.
Submit Form W-7 with your federal tax return unless you qualify for an IRS exception. If your ITIN is used only on information returns, you generally do not need to renew it unless you later need it for a federal tax return.
When Does an ITIN Expire?
An ITIN expires if it is not included on a federal tax return for 3 consecutive tax years. ITINs assigned before 2013 that were never renewed are also expired. If your expired ITIN will be included on a federal tax return, submit Form W-7 with that return unless you qualify for an IRS exception.
Middle digits alone are not the current expiration test.
For the return that keeps your ITIN active, see how to file taxes with an ITIN.
The Two Expiration Rules
An ITIN expires when it is not included on a federal tax return for 3 consecutive tax years. An ITIN assigned before 2013 that has never been renewed is also expired. If an ITIN has already been renewed, check whether it was included on a return during the last 3 consecutive tax years.
If your ITIN is expired and will be included on a federal tax return, submit Form W-7 with that return unless an IRS exception applies. ITINs used only on information returns generally do not need renewal.
How Do I Check If My ITIN Is Expired?
Check your IRS Online Account or tax records to see whether your ITIN was included on a federal tax return. An ITIN expires after 3 consecutive tax years without use on a return. ITINs assigned before 2013 that were never renewed are also expired. Middle digits alone do not determine current expiration status.
See the IRS guidance on when an ITIN expires and when to renew it.
What Happens If You File With an Expired ITIN?
If you file a federal tax return with an expired ITIN, the IRS may delay processing and may not allow certain credits until the ITIN is renewed. This can reduce your refund or result in penalties and interest. Which credits you can claim depends on the tax year and your eligibility, so check the current IRS rules before filing.
For current consequences, see the IRS guidance on filing taxes with an expired ITIN. If the IRS adjusts a return, follow the notice instructions; whether an amended return can recover a credit depends on the credit rules and refund-claim deadlines.
Renew Early
If you expect to file a federal tax return with an expired ITIN, apply early enough to allow for IRS processing. The IRS estimates 7 weeks for a status notice, or 9–11 weeks during peak processing (January 15–April 30) or for applications filed from overseas.
How Do I Renew My ITIN?
To renew an expired ITIN, complete Form W-7 and submit it with your federal tax return unless you qualify for an IRS exception. Check “Renew an existing ITIN” on the form. If your ITIN is used only on information returns, you generally do not need to renew it unless you need it for a federal tax return.
Steps to Renew
- Download the current Form W-7 from irs.gov
- Check “Renew an existing ITIN” in the Application type section
- Complete all required fields, including your current ITIN number
- Gather current original documents or certified copies that prove identity and foreign status. A valid passport is the only stand-alone document; some dependents need extra proof of U.S. residency.
- Submit Form W-7 with your federal tax return and required identity documents. A Certifying Acceptance Agent or IRS Taxpayer Assistance Center may verify documents so you do not have to mail originals.
Allow 7 weeks for the IRS to notify you about your application status, or 9–11 weeks during peak processing (January 15–April 30) or when filing from overseas. A renewed ITIN keeps the same number.
Family Renewals
If a spouse or dependent also needs an ITIN renewal for the same federal tax return, complete a separate Form W-7 for each person and attach each form to that return. Dependents must qualify for an allowable tax benefit and meet the IRS requirements.
Should I Use a Certifying Acceptance Agent or Mail My Documents?
You can mail original identity documents or certified copies from the issuing agency with Form W-7 and your federal tax return, unless an IRS exception applies. To avoid mailing documents, apply in person at an IRS Taxpayer Assistance Center or with a Certifying Acceptance Agent (CAA) that offers document authentication. IRS says it returns mailed supporting documents within 60 days.
Option 1 — Mail Original Documents to the IRS
Mail Form W-7, your federal tax return unless an IRS exception applies, and original supporting documents or certified copies from the issuing agency to the IRS ITIN Operation. The IRS says it will return mailed supporting documents within 60 days. Check current mailing instructions before sending your package.
Option 2 — Use a Certifying Acceptance Agent (CAA)
A CAA is an IRS-authorized individual or organization that can authenticate many supporting documents and submit the application package. The CAA generally returns authenticated documents after review, so you can keep them. Some document types and dependent applications have additional rules.
CAA services are available through IRS-authorized agents, including some VITA sites. Fees vary by provider; check the IRS list of ITIN Acceptance Agents and confirm any service fee before booking.
Some VITA sites offer ITIN services
Some Volunteer Income Tax Assistance (VITA) sites have Certifying Acceptance Agents who can help with Form W-7 and authenticate supporting documents. Availability varies by location. Use the IRS VITA locator to find a site that offers ITIN services.
Where Do I Mail My ITIN Renewal to the IRS?
For U.S. Postal Service mail, send Form W-7, your federal tax return unless an IRS exception applies, and required supporting documents to the IRS Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Private delivery services use a different address, so check the current Form W-7 instructions before mailing.
IRS ITIN Operations Mailing Address
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
Use certified mail with tracking. Keep the receipt as proof of mailing date.
Allow 7 weeks for an IRS status notice, or 9–11 weeks during peak processing (January 15–April 30) or when filing from overseas. If that period passes without a notice, contact the IRS using the current phone instructions.
What Happens After My ITIN Is Renewed?
The IRS sends a CP565 notice to confirm an ITIN assignment or renewal. Your ITIN number stays the same after renewal. Keep the notice with your tax records, and follow any instructions in it if the name or other information is incorrect.
An ITIN is for federal tax purposes; banks and other organizations set their own requirements for the identification numbers they accept. Contact an institution directly if it asks you to verify your ITIN status.
Does Your ITIN Number Expire?
Yes. An ITIN can expire after 3 consecutive tax years without being included on a federal tax return. An ITIN assigned before 2013 that was never renewed is also expired. If an expired ITIN is needed on a federal tax return, submit Form W-7 with it unless an IRS exception applies.
What Is the IRS CP565 Notice?
The CP565 is the IRS notice confirming your ITIN was assigned or renewed. It arrives by mail after the IRS processes Form W-7 and shows your ITIN, name on file, and assignment date. Keep it with your tax records; an ITIN can expire later if it is not included on a federal tax return for 3 consecutive tax years.
You do not need to respond to the CP565. If your name or address on the notice is incorrect, contact the IRS using the phone number listed on the notice. Learn more at irs.gov — Understanding Your CP565 Notice.
How Do I Know If My ITIN Has Been Renewed?
The IRS sends a notice about your ITIN application status. Allow 7 weeks, or 9–11 weeks during peak processing (January 15–April 30) or when filing from overseas. If the expected period passes without a notice, contact the IRS using the current Form W-7 instructions.
Check your tax records in your IRS Online Account to see whether your ITIN was included on a return. For the status of a renewal application, follow the IRS contact instructions if the stated processing period has passed.
Frequently Asked Questions
Does renewing my ITIN change my ITIN number?
No. Renewing an ITIN does not change the number. The IRS sends a notice confirming the assignment or renewal; keep it with your tax records.
Can I still use an expired ITIN to open a bank account?
There is no single rule for all banks. Each institution sets its own identification requirements, so contact the bank directly to ask whether it accepts an expired ITIN for the account or service you need.
I didn't file taxes for 3 years. Is my ITIN expired?
An ITIN generally expires if it was not included on a federal tax return for 3 consecutive tax years. If it has expired and you need it for a federal tax return, submit Form W-7 with your return unless you qualify for an IRS exception. ITINs used only on information returns generally do not need renewal.
How long does ITIN renewal take?
The IRS says to allow 7 weeks for an application status notice, or 9–11 weeks during peak processing (January 15–April 30) or when filing from overseas. Processing times can change, so check the IRS instructions before submitting your application.
What documents do I need to renew my ITIN?
You generally need Form W-7, supporting identity documents, and your federal tax return unless an IRS exception applies. A valid passport is the only stand-alone identity and foreign-status document, with special rules for some dependents. A CAA or IRS Taxpayer Assistance Center may authenticate documents so you can keep originals.