An expired ITIN doesn't disappear — but it does stop working for the one thing you need it for: filing a U.S. tax return. If your ITIN has expired or is about to, the renewal process is straightforward, but timing matters. File too late and you risk a delayed refund, a rejected return, or a notice from the IRS. This guide walks through when an ITIN expires, how to renew it, and what most non-residents get wrong about the process.
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. 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.
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 if you have a filing obligation this year — though renewals can be filed independently of a return if you are renewing in advance
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.
Mail the application directly to the IRS. You send Form W-7 and your original passport to the IRS ITIN Operation in Austin, Texas. The IRS returns your passport when processing is complete. Two issues: (a) you do not have your passport for the 8 to 14 weeks the IRS holds it, and (b) the documents are 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. Processing through CAA-dedicated IRS channels is typically faster — most renewals through itin.net complete 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 country to a U.S. processing center is a risk the renewal does not require you to take.
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 as 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 for three years — by IRS procedure, the W-7 must be received and 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.
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.
