An expired ITIN doesn't disappear — but it stops working for the one thing you need it for: filing a U.S. tax return. To renew, you file a new Form W-7 with the "Renew an Existing ITIN" box checked, along with proof of identity and foreign status. You do not need to attach a tax return to renew, the IRS charges nothing, and your ITIN number stays the same. Renewal by mail takes about 7 weeks (9–11 weeks in peak season or from abroad); through a Certified Acceptance Agent, document verification takes 5–10 business days before normal IRS processing.
File too late and you risk a delayed refund, disallowed credits, or an IRS notice. This guide walks through when an ITIN expires, how to renew it step by step, what it costs, and what most non-residents get wrong.
When an ITIN Expires
There are two ways an ITIN becomes inactive:
- Three consecutive years of non-use. If you have not used your ITIN on a U.S. federal tax return in the past three years, it automatically expires at the end of the third year (December 31). This is the most common reason for expiration.
- IRS-scheduled rotation. In prior years the IRS rotated ITINs out of service based on middle digits (the fourth and fifth digits of your ITIN). Those scheduled expirations have largely been completed, but if you received your ITIN before 2013 it is worth verifying it is still active.
If you are not sure of the status of your ITIN, look at the most recent tax return where you used it. If the IRS rejected the return or sent a notice referencing an "ITIN expired" issue (CP-48 or similar), that is your signal.
When to File a Renewal
Renew before you need to file a tax return — not after. If you submit Form W-7 to renew at the same time you file your return, the IRS will process the renewal first and the return second. That sequencing typically delays any refund by 6 to 11 weeks during tax season.
Best practice for non-residents:
- If you know you will file a U.S. return this year, renew in November or December of the prior year.
- If your ITIN expired silently and you missed the prior season, renew before filing — do not stack the W-7 and the return in the same envelope unless you have to.
How to Renew an ITIN: Step by Step
A clean renewal is five steps in this order:
- Confirm your ITIN has expired. Check for three consecutive years of non-use, or an IRS CP-48 notice. An expired ITIN keeps its number but will not process a return.
- Complete Form W-7 and check the renewal box. Check "Renew an Existing ITIN" at the top of the form. Enter your existing ITIN exactly as it appears on prior IRS correspondence, and match your legal name to your passport precisely. See our Form W-7 step-by-step guide for field-by-field detail.
- Gather proof of identity and foreign status. A valid passport is the only stand-alone document. Without one, you need two of the IRS-accepted documents. Include legal documentation for any name change since the ITIN was issued.
- Choose a submission path. Mail the W-7 and your original passport to the IRS, or use an IRS Certified Acceptance Agent (CAA) who verifies your passport in-house and returns it.
- Wait for the CP-565 confirmation. The IRS issues a CP-565 notice confirming the renewal and the active status of your ITIN. Keep this notice with your tax records permanently.
The Renewal Checklist
You will need:
- Form W-7, with the "Renew an Existing ITIN" box checked at the top
- Proof of identity and foreign status — typically a valid passport. National ID cards, a U.S. driver's license, or civil documents are accepted in narrower circumstances
- Your current ITIN number (write it on the form exactly as it appears on prior correspondence)
- A U.S. federal tax return only if you have a filing obligation this year — renewals can otherwise be filed independently of a return
If your name has changed since your ITIN was originally issued (marriage, legal name change), include the supporting legal document (marriage certificate, court order, etc.). Discrepancies between the W-7 and your passport are the single most common reason for IRS rejection.
Mail Renewal vs Certified Acceptance Agent
There are two practical paths. The trade-off is speed and whether your passport leaves your hands.
| Factor | Mail to the IRS | Certified Acceptance Agent (CAA) |
|---|---|---|
| Send original passport? | Yes — held 8–14 weeks | No — verified and returned to you |
| Document verification | None until the IRS opens it | 5–10 business days |
| Total timeline | ~7 weeks (9–11 in peak season / abroad) | 5–10 business days + IRS processing |
| Risk of lost documents | International mail, limited recourse | Passport never leaves your possession |
| Tax return required? | Only if filing this year | Only if filing this year |
| Cost | Free (postage only) | Agent fee (itin.net: $397) |
Mail the application directly to the IRS. You send Form W-7 and your original passport to the IRS ITIN Operation at P.O. Box 149342, Austin, TX 78714-9342. The IRS returns your passport when processing is complete. Two issues: you are without your passport for the 8 to 14 weeks the IRS holds it, and the documents travel in international mail with no real recourse if they are lost.
File through an IRS Certified Acceptance Agent (CAA). A CAA is authorized by the IRS to verify your passport in-house and submit a certified copy with your W-7. You keep your original passport. Most renewals through itin.net complete document verification in 5 to 10 business days from submission.
For most non-residents, the CAA route is the only practical option. Mailing an original passport out of the country to a U.S. processing center is a risk the renewal does not require you to take.
Costs in 2026
| Item | Cost |
|---|---|
| ITIN renewal by the IRS | Free |
| International mail with tracking | Variable (you pay it) |
| itin.net renewal (IRS-Certified Acceptance Agent, 100% money-back guarantee) | $397 |
| itin.net new ITIN application (for comparison) | $497 |
Full pricing is on the pricing page. If you use any agent, verify they appear on the IRS official list of Acceptance Agents.
Common Renewal Mistakes
In our day-to-day work with renewals, four mistakes account for nearly all rejections:
- Forgetting to check "Renew an Existing ITIN" on Form W-7 — the IRS treats the application as a new ITIN request and either delays it or assigns a new number, which creates downstream problems.
- Submitting a passport that expires within six months — the IRS may reject the application because the identity document is not durable enough to confirm status.
- Listing the name as written on the tax return rather than as printed on the passport — names must match the passport exactly, including hyphens, middle names, and order.
- Filing the W-7 with the tax return when the ITIN has already lapsed — by IRS procedure, the W-7 is processed first, then the return. Filing both together can stall the refund.
After You Renew
Your renewed ITIN keeps the same number. The IRS issues a CP-565 notice confirming the renewal and the active status of your ITIN. Keep this notice with your tax records — banks, payment processors, and the IRS itself may request proof of an active ITIN later.
If you renewed because of a name change, update the ITIN on file with any financial institution, payment processor, or U.S. business you operate. Records stuck under the old name slow down tax form processing (1099s, K-1s) when reporting season arrives.
For context on how renewal timelines compare to a first-time application, see how long it takes to get an ITIN. If you are still deciding which tax ID you actually need, our EIN vs ITIN vs SSN guide lays out the differences.
A Note on What an ITIN Is — and Isn't
Renewing an ITIN changes nothing about its purpose. An ITIN is for U.S. tax administration only. It does NOT authorize you to work in the United States, does NOT confer or change immigration status, and does NOT entitle the holder to Social Security benefits. It exists so people who must file or be reported on U.S. taxes — but cannot get an SSN — can do so.
When to Get Help
If your situation involves any of the following, treat renewal as a legal matter rather than a paperwork task: a prior IRS notice of rejection, a name change you did not previously document, dependents on the W-7, or any treaty-based filing claim. These cases require attention to which version of Form W-7 instructions applies to your facts and which supporting documents the IRS will accept.
itin.net handles all four scenarios above as part of standard renewal service. If you are unsure where you stand, reach out before filing — fixing a rejected W-7 is significantly slower than getting it right the first time.
Frequently Asked Questions
When does an ITIN expire?
An ITIN expires if it is not used on a U.S. federal tax return for three consecutive years — it becomes inactive on December 31 of that third year. Some older ITINs issued before 2013 were also retired in earlier IRS rotation schedules based on their middle digits.
How do I renew an expired ITIN?
File a new Form W-7 with the "Renew an Existing ITIN" box checked, along with proof of identity and foreign status (a valid passport is the simplest). You can renew through the mail or through an IRS Certified Acceptance Agent. You do not need to attach a tax return to renew.
Do I need to file a tax return to renew my ITIN?
No. Unlike a new ITIN application, a renewal can be submitted on its own, ahead of tax season. You only need to file the W-7 with a return if you are renewing at the same moment you have a filing obligation — which is why renewing in advance is best practice.
How long does an ITIN renewal take?
Renewal by mail typically takes about 7 weeks, or 9 to 11 weeks during peak filing season (January 15 to April 30) or from abroad. Through a Certified Acceptance Agent, document verification and preparation take 5 to 10 business days, after which normal IRS processing applies.
Does my ITIN number change when I renew it?
No. A renewed ITIN keeps the same 9-digit number. The IRS issues a CP-565 notice confirming the renewal and the continued active status of your existing number.
How much does it cost to renew an ITIN?
The IRS charges nothing to renew an ITIN. Costs come only from professional help: itin.net, an IRS Certified Acceptance Agent, charges $397 for a renewal (versus $497 for a new application).
Can I renew my ITIN before it expires?
Yes, and you should. If you know you will file a U.S. return this year, renewing in November or December of the prior year avoids stacking the W-7 and the return together, which delays any refund by 6 to 11 weeks during filing season.
Do I have to mail my original passport to renew?
Only if you mail the application yourself. A Certified Acceptance Agent verifies your passport and returns it, so the original never travels to the IRS. IRS Taxpayer Assistance Centers also verify documents in person by appointment.
What happens if I file a tax return with an expired ITIN?
The IRS will process the return but may disallow certain credits and exemptions tied to the ITIN, and your refund will be delayed until the ITIN is renewed. The IRS typically sends a CP-48 notice asking you to renew.
What is the most common reason an ITIN renewal is rejected?
A mismatch between the name on Form W-7 and the name printed on the passport — including hyphens, middle names, and name order. The second most common is forgetting to check the "Renew an Existing ITIN" box, which makes the IRS treat the application as a brand-new request.
Do dependents' ITINs need to be renewed too?
Yes. Each ITIN expires on its own three-year non-use schedule. If you claim dependents or a spouse on a joint return and their ITINs have lapsed, each one must be renewed with its own Form W-7.
Does renewing an ITIN affect my immigration status?
No. An ITIN is for U.S. tax administration only. It does NOT authorize you to work in the United States, does NOT confer or change immigration status, and does NOT entitle the holder to Social Security benefits. Renewing it changes none of this.
