How to renew an ITIN

If your individual taxpayer identification number (ITIN) expired, you must renew the ITIN if it will be included on a federal tax return.

Don't renew your ITIN if you get a Social Security number (SSN).

On this page

• When an ITIN expires
• When you must renew an expired ITIN
• How to renew an expired ITIN

When an ITIN expires

If an ITIN isn't used on a U.S. federal tax return for any 3 consecutive tax years, it expires on December 31 after the third tax year of non-use.

Check your tax records in your IRS Online Account.

When you must renew an expired ITIN

You must renew an expired ITIN if it will be included on a U.S. federal tax return.

If your ITIN is only used on information returns that report payments you receive, like Form 1099, you don’t need to renew it. Expired ITINs may continue to be used on information returns.

If you file taxes with an expired ITIN

There may be a delay in processing your return. You may not be able to claim certain credits unless your ITIN is renewed. This may result in a reduced refund or penalties and interest.

You don't need an ITIN to request an extension or pay estimated tax.

How to renew an expired ITIN

Follow the steps to apply for an ITIN and complete Form W-7 for a renewal:

Complete Form W-7 for a renewal

When you complete Form W-7, Application for IRS Individual Taxpayer Identification Number, be sure to accurately fill out these sections:

• In the Application type section, top right corner - Check the box Renew an existing ITIN.
• In the Reason you’re submitting Form W-7 section - Check the box that applies to you, even if you’re renewing an expired ITIN.
• In lines 6e and 6f - Check the Yes box if you know your ITIN, then enter it and the name your ITIN was issued under. If you don’t know your ITIN, check the No/Don’t know box.

If your name changed

If you changed your legal name since your ITIN was issued, include documentation, such as a copy of a marriage certificate or court order, to support the change.

Spouses and dependents

Spouses and dependents who renew their ITIN to be claimed for an allowable tax benefit must be listed on an attached U.S. federal tax return, along with the schedule or form that applies to the allowable benefit.