When Does an ITIN Expire?
An ITIN can expire in two ways: (1) you haven't used it on a tax return in three consecutive years, or (2) your ITIN was issued before 2013 and the IRS has designated its middle-digit range for expiration on a rolling schedule.
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 to Check Your ITIN
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 a tax return with an expired ITIN, the IRS will process your return but deny certain tax credits until you renew. Specifically:
- 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 to Renew Your 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.
Certifying Acceptance Agents vs Mailing Originals
You have two options for submitting your renewal documents:
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.
IRS Mailing Address for Renewal
If you are mailing your renewal W-7 directly (not using a CAA), send it to:
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.
After Your 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.
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.