ITIN Renewal Guide 2025–2026: How to Check If Your ITIN Expired and How to Renew
Many ITINs expired on December 31, 2025 due to non-use or middle-digit expiration schedules. Learn how to check your status, renew quickly, and avoid losing tax credits.
Most ITIN holders don't know their ITIN has expired until they try to use it.
They file a tax return, or attempt to claim a treaty benefit, or submit a W-8BEN — and something comes back wrong. Then they learn they needed to renew their ITIN before doing any of that. Now they're dealing with a delay, a potentially rejected return, and a timeline problem.
This guide is for avoiding that situation.
Two Ways an ITIN Can Expire
1. The Three-Year Non-Use Rule
Any ITIN not used on a U.S. federal income tax return for three consecutive tax years expires automatically on December 31 of the third year.
Already expired (as of January 1, 2026): ITINs not used in tax years 2022, 2023, and 2024 — all three — expired on December 31, 2025. If your last use was tax year 2021 or earlier, your ITIN is expired.
Expiring December 31, 2026: ITINs not used in tax years 2023, 2024, and 2025 will expire at year-end 2026. If you haven't filed a return using your ITIN since tax year 2022 (return filed in 2023), renew before the end of 2026.
This is a cumulative rule. If you used your ITIN on a return for any one of those three years, the clock resets.
2. The Middle-Digit Expiration Schedule
The IRS implemented a rolling expiration schedule tied to specific "middle digit" groups in the ITIN number. The following middle digit ranges are expired:
- 70 through 79
- 80 through 88
- 90 through 99 (if issued before 2013)
How to read your ITIN's middle digits: Your ITIN is formatted as 9XX-YY-XXXX. The two digits in the middle position (YY) are your 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 anywhere in 70–88 or 90–99 (if pre-2013), it has expired regardless of whether you've been using it.
How to Confirm Your ITIN's Status
- Find your ITIN on a previous tax return or your CP565 notice (the original ITIN assignment letter)
- Check the middle digits against the expired ranges above
- Even if your middle digits aren't in the expired list, check whether you filed in any of 2022, 2023, or 2024
- If you're not sure, call the IRS at 267-941-1000 and provide your ITIN number and personal information — they can confirm status
When in doubt, renew. The renewal process is not complicated, and using an expired ITIN costs more than the renewal itself.
What Happens If You File with an Expired ITIN
The IRS will accept the return — they won't bounce it outright — but:
- Credits are frozen: The Child Tax Credit and American Opportunity Credit (education credit) will be disallowed for that tax year until your ITIN is renewed
- Refunds are delayed: Your refund may be held for months pending the renewal
- You receive a notice: The IRS will send CP-48 or a similar letter requesting ITIN renewal before the credits are released
The credits don't disappear permanently — they're held, not forfeited. But you can't access them until the renewal is complete. For families counting on the Child Tax Credit, a multi-month delay is a real problem.
How to Renew Your ITIN
The renewal process uses the same Form W-7 as a new application, with one key difference.
Step 1: Get the Current Form W-7
Download the December 2024 revision from IRS.gov. Check the box at the top of the form that says "Renew an existing ITIN."
Step 2: Write Your Existing ITIN on the Form
Enter your current (expired) ITIN in the designated field. This links the renewal to your existing number — your ITIN number doesn't change when you renew, it's simply reactivated.
Step 3: Gather Identity Documents
Same requirements as a new application: a valid, unexpired passport or equivalent combination of documents.
Step 4: Do NOT Attach a Tax Return (Usually)
For standalone renewals, a tax return is generally not required. This is a key difference from the initial application process. Submit the W-7 and documentation alone.
Exception: If you're renewing because you're about to file a return, you can attach the return to the renewal application. The IRS will process both together, which can speed up the overall timeline.
Step 5: Submit
- Through a CAA: Remote verification, no passport mailing, fastest and most reliable
- By mail: Send to the IRS ITIN Operations address in Austin, TX
Renewal Processing Time
Same as a new application: 7 weeks outside of tax season, 9–11 weeks during tax season (January 15 – April 30).
If you're renewing to meet a filing deadline, plan accordingly. Don't wait until April to start the process.
Renewing Multiple Family ITINs at Once
If your spouse and/or children also have expired ITINs — which is common if the whole family hasn't filed in several years — you can submit all renewal applications at the same time.
Options:
- Attach multiple W-7 renewals to the same tax return
- Submit multiple standalone renewals without a return
Renewing together avoids the problem of one family member's ITIN getting processed while another's is still pending, which creates a gap when trying to file a joint return or claim dependents.
After Renewal: What You Receive
When the IRS completes your renewal, you receive a new CP565 notice. This is identical in format to the original assignment notice and confirms that your ITIN is active again.
Your ITIN number does not change. The same number is renewed, not replaced.
Frequently Asked Questions
My ITIN middle digits aren't in the expired list and I filed in 2023. Is my ITIN still valid?
Yes, it should be. If your middle digits aren't in the expired range and you used the ITIN in at least one of 2022, 2023, or 2024, your ITIN is still active. Call the IRS to confirm if you want certainty.
Can I get a new ITIN number instead of renewing the old one?
No. The IRS doesn't allow new ITIN applications when an existing ITIN (even an expired one) is on file. You must renew, not reapply. Attempting to apply for a new ITIN when you already have one will result in rejection and delay.
I have an SSN now. Do I need to renew my ITIN?
No. Once you have an SSN, the ITIN is automatically deactivated. You don't renew it — you use the SSN going forward and notify the IRS that an SSN has been issued.
Can I renew proactively before my ITIN expires?
Yes. The IRS encourages early renewal. You can renew up to 12 months before the expiration date.
I used my ITIN in 2022 (tax year 2022 return) but not in 2023 or 2024. Has it expired?
Yes, as of January 1, 2026. After using it in tax year 2022, the three consecutive non-use years were 2023, 2024, and 2025 — the ITIN expired December 31, 2025. Renew before your next filing.
I used my ITIN in 2023 (tax year 2023 return) but not in 2024. Will it expire soon?
It will expire December 31, 2026 if you also don't use it for tax year 2025 (the return filed in 2026). File your 2025 tax return with your ITIN before the deadline to reset the clock, or renew now proactively.
ITINSERVICES handles ITIN renewals the same way as new applications — remote passport verification, Form W-7 preparation, and direct IRS submission. No passport mailing.
[Renew Your ITIN — From $160](/apply)
