Gokce Tandogdu
ITIN Specialist, itin.net
The renewal process for an ITIN is not a simple extension; you must reapply with a new Form W-7, Application for IRS Individual Taxpayer Identification Number. The IRS does not automatically renew ITINs. The time it takes to get a renewed ITIN is largely dependent on the IRS processing times, which can fluctuate. Generally, you can expect the IRS to process a renewed ITIN application within 11 weeks if filed by mail, and potentially faster if submitted through a Certified Acceptance Agent (CAA).
ITIN Expiration and Renewal Triggers
An ITIN automatically expires if it is not used on a federal income tax return for three consecutive tax years. Additionally, the IRS has announced that ITINs issued before January 1, 2013, began expiring in phases starting in 2016. If your ITIN has expired, you must reapply for a new one using Form W-7. This is a critical point for individuals who previously obtained an ITIN for specific purposes, such as opening a U.S. bank account, and have not filed a U.S. tax return since. The question "how long does it take to renew itin" is best answered by understanding that the renewal is essentially a new application process. The IRS assigns a new ITIN each time an application is approved. Therefore, you are not technically "renewing" an existing number, but rather applying for a new one to replace the expired one.
Who Needs to Renew Their ITIN?
Any individual who has an ITIN that has expired must reapply. This includes:
- ITINs not used on a federal tax return for three consecutive years.
- ITINs issued before January 1, 2013, which have been phased out by the IRS.
- Individuals who previously had an ITIN for a specific purpose and now need it for tax filing purposes again.
It's important to check your ITIN's status. The IRS sends out notices, such as CP-48, to individuals whose ITINs are subject to expiration. However, relying solely on these notices can be risky, as mail can be delayed or lost. Proactive checking and application are recommended.
What Documents Are Required for ITIN Renewal?
To apply for a renewed ITIN, you must submit Form W-7 along with original or certified copies of required identification documents and a U.S. federal income tax return. The IRS requires at least one original identification document. If you cannot obtain an original document, you may submit certified copies from the issuing agency. Acceptable identification documents include:
- Passport: This is the preferred identification document as it verifies both nationality and identity.
- National Identity Card: Must contain your photograph, name, address, date of birth, and expiration date.
- U.S. Driver's License: Must contain your name, address, photograph, date of birth, and expiration date.
- Foreign Driver's License: Must contain your name, address, photograph, date of birth, and expiration date.
- Foreign Military Identification Card: Must contain your name, address, photograph, date of birth, and expiration date.
- Visa: Must contain your name, nationality, date of birth, and expiration date.
- U.S. State Identification Card: Must contain your name, address, photograph, date of birth, and expiration date.
- Foreign Voter's Registration Card: Must contain your name, address, date of birth, and expiration date.
- Civil Birth Certificate: Must show the child's name, date and place of birth, parents' names, and have a seal from the issuing authority.
- Medical Records (Dependents under 6): For dependents under age 6, can be used to prove identity and age. Must be issued within one year of birth.
- School Records (Dependents under 18): For dependents under age 18, can be used to prove identity and age. Must be issued within one year of enrollment.
In addition to your identification document, you must include a valid U.S. federal income tax return. This return must be complete and accurate, reflecting the income for which the ITIN is needed. For example, if you are renewing your ITIN to file a U.S. tax return for rental income, you would attach the relevant tax forms, such as Form 1040-NR, U.S. Nonresident Alien Income Tax Return.
How to Submit Your ITIN Renewal Application
There are three primary ways to submit your Form W-7 application for an ITIN renewal:
By Mail to the IRS: You can mail your completed Form W-7, along with your original or certified identification documents and your U.S. federal income tax return, to the IRS address specified in the Form W-7 instructions. This method is straightforward but can lead to longer processing times as the IRS handles a high volume of mail. It also requires you to mail original documents, which some applicants are hesitant to do. The IRS will return your original documents, but this can take time.
Through a Certified Acceptance Agent (CAA): This is often the most convenient and efficient method. CAAs are individuals or entities authorized by the IRS to help taxpayers apply for ITINs. They can verify your original identification documents, thereby eliminating the need to mail them to the IRS. A CAA will review your application and supporting documents, ensuring everything is complete and accurate before submitting it on your behalf. This can significantly speed up the process and reduce the risk of errors. itin.net is an authorized service provider that can assist with this process.
At an IRS Taxpayer Assistance Center (TAC): Some IRS TACs offer ITIN application services by appointment. You must schedule an appointment in advance. At the TAC, an IRS employee will verify your original documents. However, TACs have limited resources and appointment availability can be scarce, especially during peak tax seasons.
When considering "how long does it take to renew itin," the submission method is a key factor. Using a CAA typically results in the quickest turnaround time because they can verify your documents on the spot and submit your application without you having to mail originals.
Processing Times for ITIN Renewal
IRS processing times for ITIN applications, including renewals, can vary significantly. The IRS provides general processing timeframes, but these are estimates and can change based on the volume of applications received. Currently, the IRS estimates that mail-in applications take approximately 11 weeks to process from the date they are received. Applications submitted through a CAA may be processed more quickly, as the CAA expedites the initial review and submission. The IRS will send you a notice, CP-565, assigning your new ITIN once your application is approved. This notice contains your ITIN and should be kept in a secure place.
It is essential to apply for your ITIN renewal well in advance of any tax filing deadlines or other time-sensitive needs. If you are applying for a U.S. LLC and need an ITIN to obtain an EIN (Employer Identification Number) for your business, factor in the IRS processing times for both applications. The process for obtaining an EIN via Form SS-4 can take several weeks on its own, especially if applying by mail.
Common Mistakes During ITIN Renewal
Several common mistakes can delay or lead to the denial of your ITIN renewal application. Being aware of these can save you time and frustration:
- Incomplete Form W-7: Ensure all fields on Form W-7 are filled out accurately and completely. Missing information is a primary reason for delays.
- Missing or Unacceptable Identification Documents: Failing to provide a valid, original or certified copy of an identification document, or providing a document that does not meet IRS requirements, will result in rejection.
- Incorrect Tax Return: The attached U.S. federal income tax return must be the correct one for the tax year and must be complete. For instance, if you are filing for foreign income, you must use Form 1040-NR. Ensure it is signed and dated.
- Not Including a Tax Return: An ITIN application, including a renewal, must be accompanied by a federal income tax return, unless you qualify for an exception (e.g., specific treaty benefits, third-party agent situations).
- Mailing Original Documents without Certification: If you choose to mail your application, you must send original documents or certified copies from the issuing agency. Uncertified copies will not be accepted.
- Failing to Update Address: If you move, ensure the IRS has your current mailing address. This is crucial for receiving your ITIN assignment letter and any other important IRS correspondence.
What Happens After Your ITIN is Renewed?
Once the IRS approves your renewed ITIN application, they will mail you a notice, CP-565, containing your new ITIN. This notice is important and should be kept secure. You will then use this new ITIN for all future U.S. tax filings and other purposes. If you were applying for an ITIN to meet requirements for opening a U.S. bank account or forming a U.S. LLC, you can now proceed with those steps. For example, opening a U.S. bank account with services like Mercury, Relay, or Brex often requires an ITIN or an EIN. Similarly, if you are forming a U.S. LLC and need to file Form 5472 to report transactions with a foreign owner, your new ITIN will be essential.
If you are a non-resident alien with U.S. source income, you will continue to file your annual U.S. federal income tax return using your new ITIN. Remember that ITINs expire every three years of non-use, so you must continue to file a tax return to keep your assigned number active. If you need to register a U.S. business, obtaining an EIN is a separate but often necessary step, which can be done by filing Form SS-4.
How to Get Help with Your ITIN Renewal
Navigating the ITIN renewal process can be complex, and errors can lead to significant delays. If you are unsure about any part of the application or documentation requirements, seeking professional assistance is highly recommended. Certified Acceptance Agents (CAAs) are specifically trained by the IRS to help with ITIN applications. They can verify your documents, review your tax return, and ensure your application is complete and accurate before submission. This can save you time and reduce the stress of the process. For individuals who need assistance with their ITIN applications, itin.net offers services to guide you through each step. If your situation involves complex tax issues, international tax treaties, or business formation, consulting with a qualified tax professional or an attorney specializing in international tax law is advisable. You can find more information about ITIN applications and related services on the itin.net Q&A index or by contacting us directly via our contact page. For those looking to establish a U.S. business presence, understanding the requirements for forming a U.S. LLC and obtaining an EIN is crucial, and resources are available on our U.S. LLC formation service page and EIN application service page.