Renewing an Expiring ITIN Before Tax Season
If your ITIN hasn't been on a federal tax return in a while, it may have expired. File with an expired number and your return can stall and some credits can be held back. Here's how to check, what goes in a renewal package, and where to get the paperwork reviewed for free before the filing-season rush.
AT A GLANCE
|
Does your ITIN need renewing?
An ITIN is a 9-digit number the IRS issues to people who need a U.S. taxpayer identification number for federal tax purposes but aren't eligible for a Social Security number (SSN). The IRS says it's for federal tax purposes only. It doesn't change immigration status, authorize work or qualify you for Social Security benefits.
Ask yourself three questions:
Has the number been on a federal tax return lately? If an ITIN isn't used on a U.S. 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.
Was it assigned before 2013? The Form W-7 instructions say an ITIN assigned before 2013 that was never renewed needs a renewal application with your federal tax return.
Will it be on a return you're about to file? If the number only appears on information returns that report payments to you, such as a Form 1099, you don't need to renew it. You'll need to renew later only if you file a federal tax return with it.
One more rule matters for families. Spouses and dependents can renew only if they're claimed for an allowable tax benefit or file their own return.
If your ITIN is only used on information returns like Form 1099, you don't need to renew it. Renew when the number will go on a federal tax return.
---
What happens if you file with an expired ITIN
The IRS is direct about the risks. If you file with an expired ITIN:
Your return may be delayed while the IRS sorts out the number.
You may not be able to claim certain credits until the ITIN is renewed.
That can mean a smaller refund, or penalties and interest.
Two things you can do without a valid ITIN: you don't need an ITIN to request an extension or to pay estimated tax. On a Form 4868 extension or a Form 1040-ES voucher, the W-7 instructions say to write "ITIN TO BE REQUESTED" where the number goes, and not to send Form W-7 with the voucher or extension.
Don't renew if you now qualify for an SSN
The IRS says not to renew your ITIN if you get a Social Security number. The W-7 instructions add that you shouldn't file Form W-7 at all if you have an SSN or are eligible for one. That includes U.S. citizens and people admitted for permanent residence or U.S. employment.
---
What goes in a renewal package
Every renewal has three parts. The IRS processes your Form W-7 first, then processes the tax return attached to it.
Part | What to include | Common mistakes |
|---|---|---|
Form W-7 | Check "Renew an existing ITIN" at the top right, plus a reason box, even for a renewal | Leaving the reason box blank |
Lines 6e and 6f | Check "Yes," then enter your ITIN and the name it was issued under. If you don't know it, check "No/Don't know" | Leaving out the old ITIN, which the instructions say delays processing |
Your federal tax return | The original Form 1040 or 1040-NR you're filing, with Form W-7 attached to the front. Leave the SSN area blank for each ITIN applicant | Mailing the return separately to the address in the return instructions |
Supporting documents | Original or certified-copy documents proving identity and foreign status | Sending notarized copies, which the IRS doesn't accept |
Name change proof | If your legal name changed since the ITIN was issued, a copy of a marriage certificate or court order | Forgetting to explain the different name |
If you're renewing for more than one person on the same return, such as a spouse and children, attach all of the Forms W-7 to that one return. Each person needs their own completed W-7. Dependents must be listed on the return with the schedule or form for the tax benefit they're claimed for. For the credit for other dependents, that means checking the box next to their name.
---
The documents the IRS accepts
The IRS accepts 13 documents to prove identity and foreign status. The simplest route is a valid passport, the only document that works on its own. Without one, you need two documents: one proving identity and one proving foreign status, with at least one showing your photo. Dependents under 14, or under 18 if a student, don't need a photo document.
Document | Proves |
|---|---|
Passport | Identity and foreign status (stand-alone) |
USCIS photo ID, U.S. visa, national ID card, foreign military ID, foreign voter's registration card | Identity and foreign status |
Civil birth certificate | Identity and foreign status if foreign. Required for applicants under 18 without a valid passport |
Medical records (dependents under 6) and school records (students under 24) | Identity, and foreign status only if foreign |
U.S. or foreign driver's license, U.S. state ID, U.S. military ID | Identity only |
A few rules trip people up:
Documents must be current. A passport or national ID card counts only if it hasn't expired on the date you submit the W-7.
Certified copies must come from the issuing agency and carry its official stamped seal. Notarized copies aren't accepted, except for some military families applying from overseas.
Medical and school records have a 12-month window. Medical care, or the end of a school term, must be within 12 months of the date you apply.
Dependents may also need proof of U.S. residency. A passport with a U.S. entry date covers it. Otherwise, the IRS lists age-based options such as U.S. school records, a state ID or, for adults, a U.S. bank statement, rental statement or utility bill showing the applicant's name and U.S. address. Dependents from Canada or Mexico and dependents of military members stationed overseas have exceptions.
---
Mail it or apply in person
Mailing means parting with your passport or other originals for a while. The IRS says it can take up to 60 days to get mailed documents back. Applying in person usually avoids that.
Option | Cost | Helps fill out the W-7 | Authenticates documents and returns them at the appointment |
|---|---|---|---|
IRS Taxpayer Assistance Center with ITIN services | Free | No (reviews it) | Most documents, except dependents' school and medical records, which must be mailed |
VITA site with ITIN services | Free | Yes | Most documents. Dependents' documents other than passports and birth certificates must be mailed |
Certifying Acceptance Agent | Fee-based | Yes | Most documents |
Acceptance Agent | Fee-based | Yes | No. It reviews and mails your documents |
Taxpayer Assistance Centers: Call 844-545-5640 for an appointment. The IRS warns that it may take several weeks to get one, which is the best reason to call now rather than in February. Bring your completed W-7, your tax return and your documents.
VITA sites with ITIN services: These free sites have Certifying Acceptance Agents who can also prepare your return if you qualify. The IRS lists them in a limited number of states, including California, Florida, Illinois, New York, Pennsylvania, Texas and Washington. Call the site for an appointment and bring your application package.
Acceptance agents: The IRS publishes a list of approved agents in the U.S. and abroad. Fees vary, so ask for the price before you book.
Mailing addresses
If you mail your package, use the ITIN address, not the address in your tax return instructions. By U.S. Postal Service: Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Private delivery services use a different street address, listed on the IRS's how-to-apply page.
---
After you apply
The IRS says to allow 7 weeks to hear about your application, or 9 to 11 weeks if you apply during tax season (January 15 to April 30) or from overseas. You'll get one of three notices:
CP565: Your ITIN was assigned or renewed. No further action needed.
CP566: The IRS needs more information. Answer quickly so your return isn't held longer.
CP567: Your application was rejected and you must resubmit it.
If nothing arrives in that time, or your mailed documents aren't back after 60 days, call the IRS at 800-829-1040. From outside the U.S., the number in the W-7 instructions is 267-941-1000, which isn't toll-free.
Credits to know about
An ITIN doesn't qualify you for the Earned Income Tax Credit, and a child with an ITIN can't be counted as a qualifying child for it. The IRS lists other benefits ITIN filers and their dependents may be able to claim, including head of household filing status, the American opportunity tax credit, the premium tax credit, the child and dependent care credit and the credit for other dependents. The current Form W-7 instructions, revised December 2024, also say a child with an ITIN can't be claimed for the child tax credit for tax years 2018 through 2025. Check the current Schedule 8812 instructions for later years.
Before you call
☐ Your ITIN, or a past return or IRS letter that shows it
☐ The exact name your ITIN was issued under
☐ Your passport, or two other documents that meet the IRS rules
☐ Proof of a legal name change, if you have one
☐ Your completed Form W-7 and the tax return it will be attached to
☐ Documents for each spouse or dependent who's also renewing
WHAT TO DO THIS WEEK
|
Related help
For free help preparing the return that goes with your renewal, see our guide to filing free with IRS Free File and VITA. If the IRS rejects an application or sends a notice you don't understand, a Low Income Taxpayer Clinic may be able to help for free. Waiting on a form? Read what to do if your W-2 or 1099 is missing.
Official sources
Last checked: October 23, 2026 (IRS renewal page updated November 17, 2025; how-to-apply page February 22, 2026; supporting documents page July 22, 2026; Form W-7 instructions revised December 2024).
Comments