Gokce Tandogdu
ITIN Specialist, itin.net
Your Individual Taxpayer Identification Number (ITIN) does not expire. However, the IRS may revoke or discontinue your ITIN if you do not use it on a federal tax return for three consecutive tax years. This means that if your ITIN was issued before 2016 and you haven't filed a U.S. federal tax return using it for tax years 2016, 2017, or 2018, your ITIN may have been deactivated by the IRS. The IRS also deactivates ITINs that are no longer needed or that were assigned incorrectly. If you need to determine if your ITIN is still active, particularly if you are asking how to check if your ITIN number is expired because you haven't used it recently, you generally have a few options, though none are as straightforward as a simple online lookup.
Understanding ITIN Validity
An ITIN is issued by the IRS for tax processing purposes only. It is not employment authorization, nor does it grant eligibility for Social Security benefits. The IRS issues ITINs to individuals who are required to have a U.S. taxpayer identification number but do not have, and are not eligible to obtain, a Social Security Number (SSN). This includes many non-resident aliens who need to file U.S. tax returns, file certain informational returns, or claim tax treaty benefits.
The IRS has a policy of deactivating ITINs that have not been used on a federal tax return for three consecutive years. This deactivation process typically begins with the tax year following the third consecutive year of non-use. For example, if you did not use your ITIN on a tax return for 2021, 2022, and 2023, your ITIN might be deactivated starting with the 2024 tax filing season. The IRS usually publishes a list of deactivated ITINs that require renewal. This list is updated annually. If your ITIN is on this list, you must renew it before you can use it for any tax filing or other tax-related purpose.
It's important to note that "expiration" is not the correct term the IRS uses; they refer to it as deactivation or discontinuation. The process is intended to ensure that ITINs are being used for their intended purpose and to maintain the integrity of the taxpayer identification system. If you are unsure about the status of your ITIN, it is best to proceed with the assumption that it may need renewal, especially if you haven't filed in several years.
How to Determine if Your ITIN is Active
Directly checking the active status of your ITIN is not as simple as logging into an online portal. The IRS does not provide a public or easily accessible online tool for this purpose. The most reliable methods involve either contacting the IRS directly or attempting to use the ITIN on a tax return.
1. Contact the IRS:
You can call the IRS ITIN line for assistance. Be prepared to provide identifying information to verify your identity. The ITIN line can be reached at 800-908-9470 (within the U.S.) or 267-941-1000 (outside the U.S.). Note that wait times can be significant. You will likely need to answer questions to confirm your identity, similar to what you would do if you were calling about an existing tax account.
2. Attempt to File a Tax Return:
If you need to file a tax return and are unsure if your ITIN is active, you can proceed with filing. If your ITIN has been deactivated, the IRS will notify you. You will likely receive a notice from the IRS indicating that your ITIN is no longer valid and that you need to reapply for one. This notice often provides instructions on how to proceed with reapplying or renewing.
3. Check IRS Publications for Deactivated ITINs:
The IRS annually publishes a list of ITINs that have been deactivated due to non-use for three consecutive years. This list is typically found in IRS guidance related to ITIN renewals. You can search for this list on the IRS website. If your ITIN appears on this list, it means you must apply for a new ITIN using Form W-7, Application for IRS Individual Taxpayer Identification Number. You can find the most current list and related instructions on the IRS website, often within publications like Publication 1915, Help With Your ITIN, or similar guidance documents. This is a proactive way to check if your ITIN number is expired or, more accurately, deactivated.
4. Review Previous IRS Correspondence:
If the IRS has deactivated your ITIN, they usually send a notice. While not guaranteed, checking any mail you’ve received from the IRS in recent years might reveal a notice about your ITIN status. This is less reliable than the other methods but could provide a clue.
It is important to understand that the IRS does not send out automatic reminders when an ITIN is about to be deactivated. The onus is on the taxpayer to ensure their ITIN is used periodically or to renew it if necessary. If you have recently moved, ensure the IRS has your current mailing address on file, although they may not have a readily accessible address for ITIN holders who are not actively filing.
When ITINs Are Deactivated
As mentioned, the primary reason an ITIN is deactivated is non-use for three consecutive tax years. The IRS began this practice to manage the ITIN inventory and ensure that the numbers are actively serving their intended purpose. This policy applies to all ITINs, regardless of how they were obtained (directly from the IRS or through a Certified Acceptance Agent). If you are an individual who needs an ITIN for purposes such as filing Form 1040-NR (U.S. Nonresident Alien Income Tax Return) or Form 5472 (Information Return of a U.S. Corporation With a Foreign Parent or a Foreign Corporation Engaged in a U.S. Trade or Business), and your ITIN has been deactivated, you will need to go through the renewal process.
Beyond non-use, the IRS may also deactivate an ITIN if it was assigned erroneously. This can happen in rare cases where an individual may have been eligible for an SSN but applied for an ITIN, or if there were errors in the application process. The IRS also has procedures for discontinuing ITINs when they are no longer needed, though this is less common for individuals who continue to have U.S. tax obligations.
The ITIN Renewal Process
If you discover that your ITIN has been deactivated, you must reapply for a new ITIN. The process is identical to applying for an ITIN for the first time, which involves completing Form W-7. You cannot simply