How to renew an expired ITIN with Form W-7
Your ITIN expires if it isn't used on a tax return for 3 tax years in a row. You renew it with Form W-7, checking the renewal box, and it generally goes in with your tax return and your original identity documents.
According to the IRS, an ITIN that isn't used on a tax return for three tax years in a row expires on December 31 after the third year of non-use. You only need to renew it if it will go on a return. To renew, fill out Form W-7, check "Renew an existing ITIN" and send it to the IRS, generally together with your tax return and your original identity documents or copies authenticated by the agency that issued them. The IRS takes about 7 weeks to respond, or 9 to 11 weeks from January 15 to April 30 or if you apply from abroad. Vordana Tax does not prepare Form W-7: you renew with the IRS. This guide explains what the IRS asks for.
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When does an ITIN expire?
According to the IRS, your ITIN expires if it isn't on any tax return filed with the IRS for three tax years in a row. It expires on December 31 after the third year of non-use. For example, if you last used it on your 2022 return and didn't use it on your 2023, 2024 or 2025 returns, it expired on December 31, 2025.
The Instructions for Form W-7 add that an ITIN assigned before 2013 that has never been renewed must also be renewed before it's used on a return.
How do I know if my ITIN expired?
- Check the last year your ITIN appeared on a tax return, either your own or one that listed you as a spouse or dependent.
- The IRS suggests checking your tax records in your IRS Online Account.
- Your ITIN showing up on a Form 1099 or another information return doesn't count as use: those are filed by someone else, not your tax return.
Do I have to renew it?
Only if your ITIN will go on a tax return you file with the IRS. If it only appears on information returns, such as a 1099, you don't need to renew it: according to the IRS, an expired ITIN can still be used on them.
You don't need a current ITIN to request an extension of time to file or to make estimated tax payments. And if you have since received a Social Security number, don't renew the ITIN: use your Social Security number.
How to renew your ITIN with Form W-7, step by step
Renewing follows the same steps as a first application. The IRS also publishes the form in Spanish, as Form W-7(SP).
- Step 1: At the top of Form W-7, check the box "Renew an existing ITIN".
- Step 2: Also check the reason-for-applying box that fits you, even though you're renewing an expired ITIN. For example, a spouse filing a joint return with a U.S. citizen or resident checks box e.
- Step 3: On lines 6e and 6f, if you know your ITIN, check "Yes" and enter the number and the name it was issued under. If you don't, check "No/Don't know".
- Step 4: If your legal name has changed since the ITIN was issued, include a document that shows the change, such as a copy of a marriage certificate or a court order.
- Step 5: Attach your tax return. According to the Instructions for Form W-7, every renewal application must include a tax return unless you meet one of the exceptions those instructions explain.
- Step 6: Mail everything to the address in the Instructions for Form W-7, or apply in person, by appointment, at an IRS Taxpayer Assistance Center that offers ITIN services, or through a Certifying Acceptance Agent (CAA).
Which documents does the IRS ask for to renew?
The same ones as for a first application: documents that prove your identity and your foreign status, that are current, and that are originals or copies authenticated by the agency that issued them. Plain photocopies aren't accepted. According to the IRS, original documents you send are returned to the address on your Form W-7.
- A current passport is enough on its own.
- Without a passport, you send two documents from the IRS's list, one for identity and one for foreign status, and at least one must have your photo. The full list is in our guide "Form W-7: how to apply for an ITIN".
- For a dependent who has to prove they live in the United States, a passport without a U.S. date of entry is no longer accepted on its own: other documents are needed, such as U.S. school or medical records.
How do I renew my whole family's ITINs?
Each person needs their own Form W-7, and they can go in together with the same return. But not everyone can renew: according to the Instructions for Form W-7, a spouse or dependent can renew only if they're claimed for an allowable tax benefit or file their own return.
- Your spouse can renew if you file a joint return.
- A dependent can renew if you claim them for a benefit, such as the Credit for Other Dependents. For that credit, the dependent must be a U.S. resident or national, and the credit's box next to their name on the return is checked.
- Each spouse or dependent who renews must be listed on the attached return, together with the schedule or form for the benefit claimed.
- If a family member won't be on any return, they don't need to renew their ITIN yet.
What happens if I file with an expired ITIN?
According to the IRS, there may be a delay in processing your return, and you may not be able to claim certain credits until your ITIN is renewed. That can mean a smaller refund, or penalties and interest.
The same goes for your spouse's and your dependents' ITINs: if the number of anyone on the return has expired, renew it before you use it.
How long does renewal take?
According to the IRS, allow about 7 weeks to hear about your application, or 9 to 11 weeks if you send it between January 15 and April 30 or from abroad. If you know your ITIN has expired, it pays to renew before tax season.
Where Vordana Tax fits in
Vordana Tax does not prepare Form W-7, and a return that goes with a W-7 can't be e-filed: it's mailed on paper together with the application. Once your ITIN is renewed, you can prepare and e-file your returns with Vordana Tax.
If you have questions about renewing, you can open "Help from our staff" inside your return to talk to or chat with a tax expert. Expert help is an optional paid service: the expert answers your questions, but doesn't prepare or send Form W-7 for you.
Questions
How many years until an ITIN expires?
It expires if you don't use it on any tax return for three tax years in a row. It expires on December 31 after the third year of non-use.
Can I renew my ITIN without filing a return?
Generally, no. According to the Instructions for Form W-7, every renewal application must include a tax return, except in the exceptions those instructions explain. If you won't be filing a return, you usually don't need to renew yet.
Do I have to mail my original passport?
The IRS asks for originals or copies authenticated by the issuing agency, and returns originals to the address on your Form W-7. If you'd rather not mail your passport, you can apply in person at an IRS Taxpayer Assistance Center with ITIN services or through a Certifying Acceptance Agent.
My ITIN is on a 1099. Does that keep it from expiring?
No. The ITIN has to be on a tax return. Information returns such as a 1099 don't count, though an expired ITIN can still be used on them.
Do my wife and children have to renew too?
Only if they'll be on the return for an allowable tax benefit, for example your wife on a joint return or a child you claim for the Credit for Other Dependents. Each needs their own Form W-7.
I have a Social Security number now. Do I renew my ITIN?
No. If you received a Social Security number, use it on your returns and don't renew the ITIN.
Does Vordana Tax renew my ITIN?
No. Vordana Tax does not prepare Form W-7. Once your ITIN is renewed, you can prepare and e-file your return with us.
Sources
This guide is general information. Your situation may differ; the IRS's instructions are the final word.
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