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.