How to Renew an ITIN: When It Expires and What to Do
In this guide
Quick answer: To renew an ITIN, complete Form W-7, tick “Renew an existing ITIN” and follow the usual application steps. You must renew if the ITIN has expired and will be included on a federal tax return. An ITIN expires if it is not used on a federal return for any 3 consecutive tax years, on December 31 after the third year of non-use.
People often discover their ITIN has expired only when a return is rejected or a refund is delayed. The fix is straightforward, but the rules about when you must renew, and when you should not, are worth knowing before you file. This guide uses the IRS page on how to renew an ITIN. If you are applying for the first time, start with how to apply for an ITIN.
When does an ITIN expire?
If an ITIN is not used on a US federal tax return for any 3 consecutive tax years, it expires on December 31 after the third tax year of non-use. The IRS suggests checking your tax records in your IRS Online Account.
When must you renew an expired ITIN?
| Your situation | Renew? |
|---|---|
| The ITIN will be included on a federal tax return | Yes |
| The ITIN appears only on information returns that report payments you receive, such as Form 1099 | No. Expired ITINs may continue to be used on information returns |
| You have since received a Social Security number | No. Do not renew |
| You only need an extension or to pay estimated tax | No. You do not need an ITIN for these |
What happens if you file with an expired ITIN?
There may be a delay in processing your return. You may not be able to claim certain credits unless the ITIN is renewed, which can mean a reduced refund or penalties and interest. See the credits an ITIN unlocks.
How do you renew?
Follow the steps to apply for an ITIN and complete Form W-7 for a renewal:
- In the Application type section at the top right, tick “Renew an existing ITIN”.
- In the “Reason you’re submitting Form W-7” section, tick the box that applies to you, even if you are only renewing an expired ITIN.
- In lines 6e and 6f, tick Yes if you know your ITIN and enter it with the name it was issued under. If you do not know it, tick No/Don’t know.
You also need supporting documents. See ITIN supporting documents for the accepted list.
What if your name changed?
If you changed your legal name since the ITIN was issued, include documentation such as a copy of a marriage certificate or court order.
What about spouses and dependents?
Spouses and dependents who renew their ITIN to be claimed for an allowable tax benefit must be listed on an attached US federal tax return, along with the schedule or form that applies to the benefit.
Common mistakes
- Renewing an ITIN when you now have an SSN.
- Renewing when the number appears only on Form 1099-type information returns.
- Ticking the wrong box on Form W-7 and starting a new application instead of a renewal.
- Forgetting the name-change proof.
Frequently asked questions
Do I need to renew before requesting an extension?
No. The IRS says you do not need an ITIN to request an extension or pay estimated tax.
How long does renewal take?
The IRS page does not give a time for renewals. The general ITIN page says to allow 7 weeks, or 9 to 11 in peak season or when applying from overseas.
Can I check whether my ITIN has expired?
The IRS suggests checking your tax records in your IRS Online Account.
Key takeaways
- An ITIN expires after 3 consecutive tax years of non-use.
- Renew only if the number will go on a federal tax return and you have no SSN.
- Use Form W-7 and tick “Renew an existing ITIN”.
Related guides
- How to apply for an ITIN
- ITIN supporting documents
- ITIN tax benefits
- SSN vs ITIN
- Your first 90 days in a new country
This page is general information, not legal or tax advice. Last updated: October 2026.
Sources
Internal Revenue Service: How to renew an ITIN; Individual taxpayer identification number (ITIN).