Source: ITIN Services documentation. Last synced from GitBook content.
Because of the non-use rule and middle-digit expiration rules, many ITINs expired on December 31, 2025. This guide explains how to check status and renew quickly.
Most ITIN holders do not know their ITIN has expired until they try to use it.
They go to file a tax return, claim treaty benefits, or submit Form W-8BEN, and something goes wrong. Only then do they learn that the ITIN needs to be renewed before doing those things. The result is delay, possible rejection of the return, and disrupted timing.
This guide is designed to help you avoid that situation.
Do not assume an old ITIN is still usable. Check both the three-year non-use rule and the middle-digit expiration rule before filing.
Two ways an ITIN can expire
An ITIN expires if it is not used on a U.S. federal income tax return for three consecutive tax years.
Certain ITIN middle-digit groups have expired regardless of whether the ITIN was recently used.
1. Three-year non-use rule
Any ITIN that is not used on a U.S. federal income tax return for three consecutive tax years automatically expires on December 31 of the third year.
Already expired as of January 1, 2026: ITINs not used in 2022, 2023, and 2024 expired on December 31, 2025. If your last use was for tax year 2021 or earlier, your ITIN has expired.
Will expire on December 31, 2026: ITINs not used in 2023, 2024, and 2025 will expire at the end of 2026. If you have not used the ITIN since tax year 2022, meaning the return filed in 2023, renew before the end of 2026.
This is a cumulative rule. If you used the ITIN on a tax return in any one of the three years, the clock resets, even if the filing was a zero return or zero income. Using this ITIN for one filing can keep it usable for another three years.
2. Middle-digit expiration rule
The IRS implemented a rolling expiration rule tied to specific middle digit groups in ITINs. The following middle-digit ranges have already expired:
70 to 79
80 to 88
90 to 99, if issued before 2013
How to find the middle digits of your ITIN: An ITIN is formatted as 9XX-YY-XXXX. The two digits in the middle position, YY, are the middle digits.
Examples:
9XX-74-XXXX -> middle digits 74 -> expired
9XX-85-XXXX -> middle digits 85 -> expired
9XX-62-XXXX -> middle digits 62 -> not in the expired list
If your ITIN's middle digits fall in 70-88 or 90-99 if issued before 2013, it has expired regardless of whether you have used it.
How to confirm your ITIN status
Find your ITIN on a previous tax return or CP565 notice, which is the original ITIN assignment letter.
Compare the middle digits with the expiration ranges above.
Even if the middle digits are not in an expired range, confirm whether you filed a tax return using the ITIN in 2022, 2023, or 2024.
If unsure, call the IRS at 267-941-1000 and provide your ITIN number and identity information. They can confirm the status.
When in doubt, renew. The renewal process is not complicated, and the cost of using an expired ITIN is far higher than renewing it.
What happens if you file with an expired ITIN
The IRS will accept the tax return and will not automatically return it, but:
Credits are frozen: The Child Tax Credit and American Opportunity Credit for that year may be denied until the ITIN is renewed.
Refunds are delayed: Your refund may be held for months until renewal is completed.
You may receive a notice: The IRS may send CP-48 or a similar letter asking you to renew the ITIN before releasing credits.
Credits are not permanently lost. They are held, not forfeited. But you cannot receive the money before renewal is complete. For families relying on the Child Tax Credit, several months of delay can be a real problem.
How to renew an ITIN
Renewal uses the same Form W-7 as a new application, but there is one key difference.
Download the current Form W-7 and select renewal.
Enter the existing expired ITIN on the form.
Prepare identity proof, usually a valid passport.
Decide whether the renewal is standalone or attached to a tax return.
Step 1: Get the latest Form W-7
Download the December 2024 revision from IRS.gov. Check "Renew an existing ITIN" at the top of the form.
Step 2: Enter your existing ITIN on the form
Enter your current expired ITIN in the designated field. This connects the renewal to your existing number. The ITIN number does not change during renewal; it is simply reactivated.
Step 3: Prepare identity documents
The requirements are the same as a new application: a valid, unexpired passport or an equivalent combination of documents.
Step 4: Usually do not attach a tax return
For a standalone renewal, a tax return is generally not required. This is a major difference from an initial application. Submit only Form W-7 and identity proof.
Exception: If you are renewing while filing a tax return, you may attach the return to the renewal application. The IRS will process them together, which can speed up the overall process.
Step 5: Submit
Through a CAA: remote verification, no need to mail your passport, usually the fastest and most stable option.
By mail: mail to the IRS Austin ITIN Operations address.
Renewal processing time
Same as new applications: 7 weeks outside tax season and 9 to 11 weeks during tax season, January 15 to April 30.
If you are renewing to meet a tax filing deadline, plan ahead. Do not wait until April to start.
Renewing multiple ITINs for a family
If your spouse and/or children's ITINs have also expired, which is common when the whole family has not filed for several years, you can submit all renewal applications together.
Options:
Attach multiple W-7 renewal applications to the same tax return.
Submit multiple renewals independently without a tax return.
Renewing together avoids the awkward situation where one family member's ITIN is complete while another remains in the queue, which can create gaps for joint filing or dependent claims.
What you receive after renewal
After the IRS completes renewal, you will receive a new CP565 notice letter. The format is the same as the original assignment letter and confirms that your ITIN has been reactivated.
The ITIN number does not change. This is renewal, not a new number.
Common questions
My ITIN middle digits are not in an expired range, and I filed in 2023. Is it still valid?
It should be valid. If the middle digits are not in an expired range and the ITIN was used in at least one of 2022, 2023, or 2024, it remains valid. To be absolutely sure, call the IRS.
Can I skip renewal and apply for a new number?
No. If an ITIN already exists in the system, even if expired, the IRS does not accept a new application. You must renew; you cannot reapply from scratch. Reapplying when you already have an ITIN will be rejected and only add delay.
I now have an SSN. Do I still need to renew my ITIN?
No. Once you receive an SSN, the ITIN is automatically deactivated. You do not renew it. Use the SSN going forward and notify the IRS that an SSN has been issued.
Can I renew before the ITIN expires?
Yes. The IRS encourages early renewal. You can renew as early as 12 months before the expiration date.
I used my ITIN in 2022 for the 2022 tax year return, but not in 2023 or 2024. Has it expired?
Yes, as of January 1, 2026, it has expired. After using it for tax year 2022, the three consecutive years of non-use are 2023, 2024, and 2025, so the ITIN expired on December 31, 2025. Renew before your next filing.
I used it in 2023 for the 2023 tax year return and did not use it in 2024. Will it expire soon?
If you also do not use it for tax year 2025, filed in 2026, it will expire on December 31, 2026. Filing a 2025 tax return with the ITIN before the deadline can reset the clock, or you can proactively renew now.
ITINSERVICES handles ITIN renewal the same way as a new application: remote video passport verification, Form W-7 preparation, and direct submission to the IRS. No passport mailing is required.