Quick Answer
ITINs expire if unused on a federal tax return for 3 consecutive years, or when their middle digits fall in a scheduled renewal group. To renew, follow these steps:
- Complete Form W-7 — check the "Renewal" box; download free at irs.gov.
- Gather identity documents — a valid passport is the single accepted document; or two documents from the IRS list (national ID + birth certificate, etc.).
- Submit your application — by mail to the IRS Austin address, in person at an IRS Taxpayer Assistance Center, or through a Certifying Acceptance Agent (CAA) who certifies documents on the spot so you don't mail your passport.
No new tax return is required for a renewal. Processing takes 7–11 weeks.
When Does an ITIN Expire?
An ITIN expires in 2 ways: you haven't used it on a federal tax return for 3 consecutive years, or it was issued before 2013 and the IRS has designated its middle-digit range for expiration. The IRS issued 469,888 new ITINs in 2025 alone (TIGTA, 2026) — many to holders renewing expired numbers. Renew before filing your next return to avoid disallowed tax credits.
For the return that keeps your ITIN active, see how to file taxes with an ITIN.
The Two Expiration Rules
Rule 1 — Non-use: Any ITIN not used on a federal tax return for 3 consecutive tax years automatically expires.
Rule 2 — IRS Expiration Schedule: ITINs issued before 2013 are being expired in batches based on their middle digits. The IRS rolls through different digit ranges each year.
If either rule applies to you, your ITIN is expired. You must renew it before filing your next tax return to avoid having certain tax credits disallowed.
How Do I Check If My ITIN Is Expired?
Look at your ITIN card or any prior tax return where your ITIN appears. Your ITIN is formatted as 9XX-XX-XXXX. The middle two digits (the XX in the middle) determine which expiration batch your ITIN falls into.
| Middle Digits | Expiration Year | Status (2026) |
|---|---|---|
| 70–88 | Expired Dec 2021 | Renew Now |
| 90–99, 00–65 | Expired Dec 2022 | Renew Now |
| 83–87, 89 | Expired Dec 2023 | Renew Now |
| Issued 2013 or later | Active (unless not used for 3 years) | Active |
Check the IRS Website for the Latest Schedule
The IRS updates its expiration schedule annually. Always verify the current expiration list at irs.gov/itin before the tax filing season to make sure you have the latest information. The table above reflects the schedule as of early 2026.
What Happens If You File With an Expired ITIN?
If you file with an expired ITIN, the IRS will still process your return but deny certain tax credits until you renew, including the Child Tax Credit and the American Opportunity Tax Credit. After renewing, you can file an amended return (Form 1040-X) to claim them retroactively, but this delays your refund by weeks. The disallowed credits include:
- Child Tax Credit (CTC) — will be disallowed
- American Opportunity Tax Credit (AOTC) — will be disallowed
- Other dependent credits — will be disallowed
The IRS will send you a notice explaining the disallowed credits. You can renew your ITIN and then file an amended return (Form 1040-X) to claim the credits retroactively. However, this creates extra work and delays your refund significantly.
Renew Early
Submit your renewal Form W-7 before January 1 so it is processed before you file your taxes. You can submit a renewal at any time of year — you do not have to wait until tax season.
How Do I Renew My ITIN?
Renewing an ITIN uses the same Form W-7 as the initial application, but with a key difference: you do not need to attach a tax return when renewing. Write "Renewal" at the top of the form.
Steps to Renew
- Download the current Form W-7 from irs.gov
- Write "Renewal" at the top of the form
- Complete all required fields, including your current ITIN number
- Gather your identity documents (same requirements as initial application — valid passport is easiest)
- Mail the completed W-7 and original identity documents to the IRS ITIN Operation in Austin, TX — OR use a Certifying Acceptance Agent to avoid mailing originals
Processing takes 7–11 weeks during normal periods and up to 14 weeks during peak tax season. You will receive your renewed ITIN (same number) by mail.
Family Renewals
If you have family members (spouse, dependents) whose ITINs are also expiring, you can renew all family member ITINs at the same time. Submit one W-7 per person but mail them together. This saves processing time and avoids multiple trips to a CAA.
Should I Use a Certifying Acceptance Agent or Mail My Documents?
You have 2 options for submitting renewal documents. You can mail your original passport to the IRS, which returns it within 60 days but leaves it out of your hands for weeks. Or you can use a Certifying Acceptance Agent (CAA) who certifies copies so you keep your originals — the strongly preferred method, with typical fees of $50–$150.
Option 1 — Mail Original Documents to the IRS
Mail your completed Form W-7 and original identity documents (such as your actual passport) to the IRS ITIN Operations in Austin, TX. The IRS will return your originals within 60 days. The downside: your passport is out of your hands for weeks, and lost mail is a real risk.
Option 2 — Use a Certifying Acceptance Agent (CAA)
A CAA is an individual or organization authorized by the IRS to review and certify copies of your identity documents. You bring your originals to the CAA, they verify them, and they send certified copies to the IRS. You keep your original passport. This is the strongly preferred method for most people.
CAAs include many tax professionals, some VITA volunteer sites, and Acceptance Agents listed on the IRS website at irs.gov/itin. Some charge a fee ($50–$150 is typical); others are free at VITA locations.
VITA sites often process renewals for free
Volunteer Income Tax Assistance (VITA) sites — free tax preparation services run by IRS-certified volunteers — often process ITIN renewals at no charge. Search "VITA site near me" or use the IRS VITA locator to find one in your area. Many specifically serve immigrant communities and are experienced with ITIN paperwork.
Where Do I Mail My ITIN Renewal to the IRS?
If you mail your renewal W-7 directly without a CAA, send it to the IRS ITIN Operation at P.O. Box 149342, Austin, TX 78714-9342. Use certified mail with tracking and keep the receipt as proof of your mailing date. Processing typically takes 7–11 weeks, up to 14 weeks during peak season. The full address:
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.
Processing typically takes 7–11 weeks during normal periods and up to 14 weeks during peak tax season (January–April). You can check your status by calling the IRS at 1-800-829-1040.
What Happens After My ITIN Is Renewed?
Once your renewal is processed, the IRS mails you a CP565 notice — this confirms your ITIN has been renewed. Your ITIN number does not change. Save this notice as proof that your ITIN is active.
You do not need to notify your bank or employer of the renewal — they already have your ITIN number on file. However, if you are applying for new credit accounts or updating financial records, having the CP565 on hand to show the active status can be helpful.
Does Your ITIN Number Expire?
Yes — your ITIN number itself can expire, but the number never changes. An ITIN expires when you haven't used it on a federal tax return for 3 consecutive years, or when the IRS expires your middle-digit range on its rolling schedule. Renewing reactivates the same number.
Your ITIN number stays the same after renewal — only the active/expired status changes. Credit history, bank accounts, and tax records tied to your ITIN remain intact.
What Is the IRS CP565 Notice?
The CP565 is the official IRS notice confirming your ITIN has been assigned or renewed. It arrives by mail after the IRS processes your Form W-7 and shows your ITIN number, your name as it appears on file, and the date of assignment. Keep it — it's your proof that your ITIN is active.
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?
You'll know your ITIN was renewed when the IRS mails you a CP565 notice — typically 7–11 weeks after submitting your W-7. You can also check your ITIN status online, or call the IRS at 800-829-1040 to confirm processing.
Log in to your IRS Online Account to check status. If 11 weeks have passed and you haven't received your CP565, call the IRS to confirm your application status and verify your mailing address on file is correct.
Frequently Asked Questions
Does renewing my ITIN change my ITIN number?
No. Renewal keeps your same ITIN number. Your credit history, tax records, and financial accounts linked to your ITIN all remain intact. Only the active/expired status changes.
Can I still use an expired ITIN to open a bank account?
Banks verify ITINs at the time of account opening, not annually, so an expired ITIN may still work for banking purposes. However, if the bank runs a new verification or you are applying for a new account or credit product, an expired ITIN could cause issues. It is best to keep your ITIN active.
I didn't file taxes for 3 years. Is my ITIN expired?
Yes. Under the non-use rule, an ITIN that was not used on a federal tax return for 3 consecutive tax years expires automatically. You need to renew it before your next filing. You can renew and file back taxes for the years you missed — late filing is always better than not filing.
How long does ITIN renewal take?
The IRS typically processes ITIN renewals in 7–11 weeks during non-peak periods, and up to 14–16 weeks during the January–April filing season. Submit your W-7 renewal application as early as possible — ideally in October or November — to ensure your ITIN is active before the April 15 filing deadline.
What documents do I need to renew my ITIN?
You need a completed Form W-7, your original passport or certified copies of identity documents, and a completed federal tax return (or you can apply with a tax return attached). If you renew through an IRS-authorized Certifying Acceptance Agent (CAA), the CAA certifies your documents so you do not need to mail originals to the IRS.