Gokce Tandogdu
ITIN Specialist, itin.net
ITINs do not expire and remain valid indefinitely unless revoked or cancelled by the IRS. This means that once you are issued an Individual Taxpayer Identification Number (ITIN), it generally stays with you forever.
The IRS assigns ITINs to individuals who need a U.S. taxpayer identification number but do not have and are not eligible to obtain a Social Security number (SSN). These individuals include non-resident aliens who must file a U.S. tax return, or who are claimed as a dependent or spouse on a U.S. tax return, and resident aliens (based on days present in the U.S.) who are not eligible for an SSN. The question of "how long do itin numbers last" is a common one, and the answer is straightforward: they are permanent unless the IRS takes action to invalidate them.
Understanding ITIN Validity
An ITIN is a number issued by the Internal Revenue Service (IRS) for tax processing purposes only. It is a nine-digit number that always begins with the number 9 and has a 7 or 8 in the fourth digit (e.g., 9XX-7X-XXXX or 9XX-8X-XXXX). Unlike Social Security numbers, ITINs do not grant eligibility for Social Security benefits. Their sole purpose is to facilitate the U.S. tax system for individuals who cannot obtain an SSN.
The IRS generally does not have an expiration date for ITINs. Once assigned, an ITIN remains valid for your lifetime, assuming you continue to have a U.S. tax filing obligation or other tax-related reason to use it. There are, however, a few circumstances where an ITIN might cease to be valid:
- IRS Revocation or Cancellation: The IRS can revoke or cancel an ITIN if it determines the number was issued in error, if the holder obtains an SSN, or if the number has not been used on a federal tax return for a specified period.
- No U.S. Tax Filing Obligation: While the ITIN itself doesn't expire, if you no longer have a U.S. tax filing requirement and have not used your ITIN for several consecutive tax years, the IRS may choose to deactivate it. However, you can typically reactivate a deactivated ITIN by filing a U.S. tax return.
It's important to note that the IRS has a policy of deactivating ITINs that have not been used on a federal tax return for three consecutive tax years. However, deactivation does not mean the ITIN is permanently invalid; it can usually be reactivated by filing a tax return for the current tax year along with any prior year returns for which the ITIN is needed.
ITIN Renewal: A Misconception
There is a common misconception that ITINs need to be renewed periodically, similar to a driver's license or passport. This is incorrect. ITINs themselves do not have an expiration date that requires renewal by the holder. The IRS does not issue new ITINs to replace existing ones unless there's an error in the original assignment or the number has been deactivated due to non-use.
However, the IRS has implemented a policy where ITINs that have not been used on a federal tax return for three consecutive tax years (e.g., 2021, 2022, 2023) are considered deactivated. If your ITIN has been deactivated, you will need to file a tax return to reactivate it. You cannot simply request a renewal; you must file a tax return using the deactivated ITIN. The IRS will then automatically reactivate it upon processing your return.
In rare cases, the IRS may issue new ITINs if there's a problem with the existing assignment, but this is not a renewal process initiated by the taxpayer. The ITIN remains the same number throughout the individual's life unless the IRS revokes it.
Which ITINs Require Action?
In 2019, the IRS began a multi-year process to phase out and deactivate ITINs that had not been used on a federal tax return in the preceding three years. This initiative was part of an effort to improve the accuracy and security of the ITIN program. The IRS identified specific ITINs based on their last digit and notified holders via mail if their ITIN needed to be renewed (reactivated) to continue to be used for tax filing purposes.
If you received a notice from the IRS (such as CP-48), it means your ITIN has been deactivated and you must file a federal tax return to reactivate it. You should not apply for a new ITIN if you already have one, even if it has been deactivated. Filing a tax return using your existing ITIN is the correct procedure to bring it back into active status.
How to Reactivate a Deactivated ITIN
To reactivate a deactivated ITIN, you must file a federal tax return. This means completing and submitting a U.S. tax return for the current tax year, and potentially for any prior years for which you owe taxes or are claiming a refund. The IRS will automatically reactivate your ITIN when it processes your tax return.
Here's the process:
- Determine your tax filing obligation: Ensure you still have a U.S. tax filing requirement. This could be due to U.S. source income, being a dependent on someone else's return, or other U.S. tax law requirements.
- Complete your tax return: Fill out the appropriate U.S. tax form. For non-resident aliens, this is typically Form 1040-NR, U.S. Nonresident Alien Income Tax Return. If you are filing a U.S. LLC's information return, Form 5472, you will also need to file Form 1040 or 1040-NR and potentially Form 1120. A U.S. LLC requires an EIN (Employer Identification Number) for tax filing purposes, which can be obtained by filing Form SS-4.
- Submit your tax return: Mail your completed tax return to the IRS address specified in the tax form instructions. You can apply for an ITIN or reactivate a deactivated one by submitting Form W-7, Application for IRS Individual Taxpayer Identification Number, along with your tax return and required identification documents. You can also apply for an ITIN through a Certified Acceptance Agent (CAA), which can streamline the process and prevent you from mailing original identification documents. itin.net assists with this process.
Once the IRS processes your return, they will update your ITIN status to active. There is no separate form to request reactivation; filing the tax return is the mechanism.
What if I Need a New ITIN?
In very rare circumstances, you might need a new ITIN. This typically occurs if:
- You were incorrectly assigned an ITIN and the IRS needs to issue a corrected number.
- You previously had an ITIN, obtained an SSN, and then lost your SSN eligibility, requiring a new ITIN assignment.
- Your ITIN was revoked by the IRS for reasons other than non-use, and you now have a new U.S. tax filing requirement.
If you believe you need a new ITIN, you must apply for one from scratch using Form W-7, just as you did the first time. You will need to provide original or certified copies of your identification documents and a valid reason for needing an ITIN. The application process is the same as for a first-time applicant. This includes submitting the form either directly to the IRS or through an authorized Certified Acceptance Agent (CAA). itin.net can help you through the Form W-7 application process.
ITINs and U.S. Business Operations
For non-residents and foreign nationals planning to engage in U.S. business activities, understanding ITIN validity is crucial. For instance, if you are forming a U.S. LLC, you will likely need an ITIN for yourself if you have U.S. source income or filing requirements. The U.S. LLC itself will need an EIN (Employer Identification Number), obtained via Form SS-4, for tax reporting. If the LLC has foreign owners, it may also need to file Form 5472 annually, which requires the owner to have an ITIN or SSN. The formation of a U.S. LLC and obtaining an EIN are often prerequisites for opening a U.S. bank account, which can be challenging without a physical presence in the U.S. Services like Mercury, Relay, or Brex may offer solutions for non-residents needing a U.S. bank account.
If your ITIN is valid and active, it can be used for all these purposes. If it has been deactivated, you must reactivate it by filing a tax return before using it for new applications or filings, such as those related to your U.S. LLC or other business ventures.
How to Check Your ITIN Status
There is no direct way for an individual taxpayer to check the active status of their ITIN online or by phone. The IRS does not provide a lookup service for ITIN validity. The only definitive way to know if your ITIN is active and valid is by:
- Attempting to use it: If you file a tax return or use it for another IRS-required purpose and the IRS accepts it without issue, it is likely active.
- Receiving a notice from the IRS: If your ITIN has been deactivated and requires action (like CP-48), the IRS will typically notify you by mail.
- Having your tax preparer check: A tax professional preparing your return can often identify issues with an ITIN during the filing process.
If you are concerned about your ITIN's status, especially if you haven't used it for several years, the best course of action is to prepare and file your U.S. tax return. This single action will either confirm its active status or reactivate it if it has been deactivated.
When Do ITINs Get Revoked?
ITINs are generally not revoked unless there is a significant reason. Reasons for revocation might include:
- Fraud or Misrepresentation: If an ITIN was obtained through fraudulent means or with false information, the IRS has the authority to revoke it.
- Obtaining an SSN: If you become eligible for and are issued a Social Security number, your ITIN is no longer needed and may be revoked or invalidated by the IRS.
- IRS Error: In very rare cases, the IRS might revoke an ITIN if it was issued in error.
If your ITIN is revoked, you will typically receive official notification from the IRS detailing the reason. If you believe the revocation was in error, you may have options to appeal or provide corrective information, but this is a complex process. For most individuals, the primary concern is deactivation due to non-use, which is reactivated by filing a tax return.
Final Thoughts on ITIN Longevity
The question "how long do itin numbers last" is best answered by understanding that they are intended to be permanent. The IRS assigns them for life unless specific circumstances lead to revocation or deactivation. Deactivation due to non-use is the most common scenario, and it is easily remedied by filing a U.S. tax return. For those who regularly maintain a U.S. tax filing obligation, their ITIN will remain valid indefinitely. If you are planning U.S. business activities, such as forming a U.S. LLC or opening a U.S. bank account, ensuring your ITIN is active and valid is a fundamental first step. For assistance with ITIN applications or understanding these requirements, consulting with a qualified tax professional or utilizing services like itin.net can provide valuable support. If you have complex tax situations or questions about your specific ITIN status, seeking advice from a tax professional is recommended. You can find more information on ITINs and related tax topics in our Q&A index.