How often do you need to renew itin?

Question

ITINMay 25, 2026

How often do you need to renew itin?

Your ITIN does not expire but may become invalid if not used on a U.S. federal tax return for three consecutive years. Renewing your ITIN involves reapplying with Form W-7.

— Anonymous

1 Answer

Gokce Tandogdu ITIN Specialist, itin.net May 25, 2026 · Accepted Answer · 2026-05-25

Your ITIN does not expire in the traditional sense, but it can become invalid if you do not use it on a U.S. federal tax return for three consecutive tax years. If your ITIN becomes invalid due to non-use, you will need to reapply for a new one using Form W-7, Application for IRS Individual Taxpayer Identification Number. This is a critical point for many non-residents who obtain an ITIN for specific purposes, such as opening a U.S. bank account or for U.S. business dealings, but do not subsequently file a U.S. tax return. The IRS uses ITINs to track tax obligations and payments for individuals who are not eligible for a Social Security Number (SSN). The process of reapplying involves submitting the same documentation as your initial application, proving your foreign status and identity.

Understanding ITIN Invalidation Due to Non-Use

The Internal Revenue Service (IRS) has a policy where ITINs become invalid if they are not included on a federal tax return for three consecutive years. This policy is in place to manage the ITIN database and ensure that assigned numbers are actively used for tax administration purposes. The three-year period is counted from the last tax year in which the ITIN was used on a U.S. federal tax return. For example, if you last used your ITIN on your 2020 tax return, and then did not use it on your 2021, 2022, or 2023 tax returns, your ITIN would become invalid effective January 1, 2024. The IRS typically sends a notice, CP-48, to the last known address of the ITIN holder informing them that their ITIN is invalid and needs to be renewed if they intend to file a U.S. tax return. However, it is your responsibility to be aware of this policy and to proactively check the status of your ITIN if you anticipate needing it after a period of non-use. The question of "how often do you need to renew itin" is therefore best understood as "how often do you need to use your ITIN to keep it valid."

Who Needs to Renew Their ITIN?

Individuals who fall into several categories may need to renew their ITIN, primarily those whose ITIN has become invalid due to non-use. This includes:

Non-resident aliens who previously filed U.S. tax returns but have not filed for the past three or more consecutive tax years. This might occur if their income source in the U.S. ceased, or if they were using the ITIN for a temporary purpose that has concluded.
U.S. expatriates or resident aliens who lost their SSN eligibility and previously used an ITIN. While less common, circumstances can change, requiring reapplication.
Individuals who need an ITIN for a new tax filing obligation and whose previously issued ITIN is now invalid. If you had an ITIN years ago, but it has been inactive for three consecutive years, you must apply again. The IRS does not automatically renew ITINs.
Those whose ITINs were invalidated by the IRS due to other reasons, such as suspected fraud or incorrect application information, though this is distinct from the non-use policy.

It's important to note that if your ITIN has not been used for three consecutive years, you will need to reapply. The IRS does not automatically notify everyone; the CP-48 notice is sent to those whose ITINs are flagged for potential invalidation. If you are unsure about your ITIN’s status, it is best to assume it may be invalid if you haven't used it recently and plan to file a U.S. tax return.

What Documents Are Required for ITIN Renewal?

The renewal process for an ITIN is essentially a new application using Form W-7. Therefore, the documentation requirements are the same as for an initial application. You must provide proof of your identity and foreign status. The primary documents accepted are original or certified copies of your valid passport and one other supporting identification document. Accepted supporting documents include:

National identification card (must show name, recognizable photograph, address, date of birth, and expiration date).
U.S. driver's license.
Foreign driver's license.
U.S. state identification card.
Foreign voter's registration card.
U.S. military identification card.
Foreign military identification card.
Visa.
U.S. Citizenship and Immigration Services (USCIS) photo identification.
Medical records (for dependents under age 6).
School records (for dependents under age 18, or under 24 if a student, in the current academic year).

The IRS prefers original documents, but they will accept certified copies from the issuing agency (e.g., the agency that issued your passport or driver's license). If you cannot obtain certified copies, you can submit original documents. The IRS will return your original documents by mail, typically within 60 days. However, mailing original documents carries a risk of loss. Alternatively, you can use the services of a Certified Acceptance Agent (CAA), such as those available through itin.net, to have your original documents verified and certified on-site. This allows you to keep your original documents while providing the IRS with the necessary verification.

How to Apply for ITIN Renewal (Reapplication)

Reapplying for an ITIN follows the same procedure as the initial application. You must complete and submit Form W-7 along with original or certified copies of your identification documents and a valid U.S. federal income tax return (unless you qualify for an exception). The primary ways to submit your application are:

By Mail: You can mail your completed Form W-7, supporting identification documents, and your tax return to the IRS address listed in the Form W-7 instructions. This is the most common method but also the one with the longest processing times and the risk associated with mailing original documents.
Through a Certified Acceptance Agent (CAA): You can apply through a CAA. CAAs are individuals or entities authorized by the IRS to help taxpayers apply for ITINs. They can verify your original identification documents, eliminating the need to mail them to the IRS. This is often the quickest and most secure method for ITIN applications. itin.net works with qualified CAAs to assist applicants.
At an IRS Taxpayer Assistance Center (TAC): Some IRS TACs offer ITIN application services by appointment. You must call to schedule an appointment and verify that the specific TAC location provides this service. You will need to bring your original identification documents to the TAC for verification.

Regardless of the submission method, you must include a valid U.S. federal income tax return with your Form W-7 application. There are limited exceptions to this requirement, such as for certain non-resident aliens claiming tax treaty benefits or those applying for a reason other than filing a tax return (e.g., for U.S. bank account opening). You must carefully review the Form W-7 instructions to determine if you qualify for an exception and to identify the specific documentation required for that exception. The processing time for an ITIN application can vary significantly, but typically ranges from 7 to 11 weeks from the date the IRS receives your complete application.

Cost and Timeline for ITIN Renewal

There is no fee charged by the IRS to apply for or renew an ITIN. The application process using Form W-7 is free of charge. However, if you choose to use the services of a Certified Acceptance Agent (CAA) to help you with your application, they may charge a fee for their service. These fees vary by CAA and are for the assistance they provide in verifying your documents and completing the application, not for the ITIN itself. For example, some CAAs may charge a fee ranging from $50 to $150 or more, depending on their location and services offered.

The timeline for receiving your renewed ITIN can vary. If you apply by mail, processing can take anywhere from 7 to 11 weeks after the IRS receives your complete application package. This timeframe can be longer during peak tax seasons (January through April) or if your application is incomplete or contains errors. If you apply through a CAA, the verification of your documents happens on the spot, and your application is then forwarded to the IRS. While CAAs streamline the document verification part, the IRS processing time still applies. Some CAAs may offer expedited processing services for an additional fee, but this is external to the IRS's standard processing windows. It is advisable to apply well in advance of any tax filing deadlines to avoid last-minute issues. If you are planning to set up a U.S. LLC and need an ITIN for that purpose, remember that obtaining an EIN is also a separate process that can take a few days to a few weeks. Similarly, opening a U.S. bank account often requires both an ITIN and an EIN.

Common Mistakes When Renewing an ITIN

When reapplying for an ITIN, several common mistakes can cause delays or rejections. Being aware of these pitfalls can help ensure a smoother process:

Incomplete or Incorrect Form W-7: Ensure all fields on Form W-7 are filled out accurately and completely. Missing information, such as a foreign tax identification number if applicable, or incorrect personal details, will lead to delays. Double-check your name, address, and date of birth for accuracy against your identification documents.
Incorrect or Missing Identification Documents: Submitting photocopies instead of original or certified copies of your identification documents is a frequent error. If you are not using a CAA, ensure you are sending the correct type of documents as specified in the Form W-7 instructions. If you send original documents, be aware of the risk of them being lost in the mail.
Missing Tax Return: For most applicants, a valid U.S. federal income tax return must be submitted with Form W-7. Failing to include the return, or submitting an incorrect or incomplete return, is a common reason for application rejection. Ensure the tax return is for the year you are claiming an ITIN for, or is the most recent filed return.
Not Using an ITIN for Three Consecutive Years: This is the core reason for renewal. If your ITIN is invalid due to non-use, you must reapply. Confusing this with other reasons for ITIN invalidity can lead to incorrect actions.
Failure to Update Address: If your address has changed since your last ITIN application and you haven't updated it with the IRS, you may not receive important notices, including the CP-48 notification, or your identification documents if mailed back. It's essential to keep your contact information current with the IRS.
Applying for the Wrong Reason: Ensure you select the correct reason for applying on Form W-7. If you are reapplying because your ITIN became invalid due to non-use, you still need to select the appropriate box, often related to filing a tax return, unless you qualify for an exception.

By carefully reviewing the Form W-7 instructions and ensuring all documentation is in order, you can avoid these common mistakes and expedite the ITIN renewal process.

What Happens After Your ITIN is Renewed?

Once your Form W-7 application is processed and approved by the IRS, you will be issued a new ITIN. This new ITIN will be mailed to you, typically within 7 to 11 weeks of application submission. It is crucial to keep this new ITIN confidential and secure, just as you would your Social Security Number. The new ITIN is what you will use for all future tax filings and other purposes requiring a U.S. taxpayer identification number.

If you were reapplying because your previous ITIN had become invalid due to non-use, and you are now filing a tax return, you should use the newly issued ITIN on that return. If you are using the ITIN for other purposes, such as opening a U.S. bank account or for the requirements of a U.S. LLC, ensure you provide the new ITIN to the relevant institutions. Any prior documentation or agreements that referenced your old ITIN might need to be updated to reflect your new ITIN, depending on the institution's policies.

It is also important to be aware of ongoing tax obligations. If you are a non-resident alien with U.S. source income, you will likely need to file a U.S. tax return annually using your ITIN. For individuals involved with U.S. businesses, such as owning a U.S. LLC, there are often annual reporting requirements, like filing Form 5472 for certain transactions, even if no tax is due. Understanding these ongoing requirements is key to ensuring your ITIN remains valid and that you remain compliant with U.S. tax laws. If you are setting up a U.S. business structure, obtaining an EIN is often a necessary step alongside your ITIN.

How to Get Help with ITIN Renewal

Navigating the ITIN application and renewal process can be complex, especially when dealing with identification documents and IRS procedures. Fortunately, there are several avenues for assistance. The IRS offers resources, including detailed instructions for Form W-7 and an ITIN page on their website. You can also contact the IRS directly with specific questions, although wait times can be long.

For a more streamlined and secure experience, consider using a Certified Acceptance Agent (CAA). CAAs are individuals or entities trained and authorized by the IRS to assist with ITIN applications. They can authenticate your original identification documents, which means you don’t have to mail them to the IRS. This significantly reduces the risk of losing your important documents and often speeds up the initial verification process. itin.net provides access to qualified CAAs who can guide you through the application process, ensuring accuracy and completeness. This can be particularly helpful if you are applying for the first time or reapplying after a long period of non-use.

Additionally, if your situation involves complex tax matters, such as international tax treaties, foreign income reporting, or U.S. business structures like a U.S. LLC, it is highly recommended to consult with a qualified tax professional. A tax advisor or CPA experienced in international taxation can provide personalized advice, help you understand your filing obligations, and ensure compliance with all relevant U.S. tax laws. They can also assist with related filings, such as Form 1040-NR for non-resident aliens or Form 5472 for U.S. business owners. For those looking to establish a U.S. business presence, securing an EIN and potentially opening a U.S. bank account are common next steps after obtaining or renewing an ITIN.