What happens if you file a tax return with an expired ITIN?

The IRS processes your tax return but disallows any exemptions, credits, and deductions claimed using the expired ITIN. You receive a notice (CP48) explaining that the ITIN must be renewed. You do not face penalties specifically for using an expired ITIN, but you lose credits like the Child Tax Credit and any other benefits tied to the ITIN. Once renewed, you can amend the return to claim the missed credits.

Is there a penalty for letting your ITIN expire?

No. There is no IRS penalty, fee, or fine for allowing your ITIN to expire. Expiration is automatic and does not result in any negative mark on your tax record. The only consequence is that you cannot use the expired ITIN to claim certain credits and exemptions until you renew. The renewal process costs nothing when filing directly with the IRS. There is no urgency to renew unless you need to file a tax return.

Which ITIN middle digits have expired?

All ITINs with these middle digits (4th and 5th positions) were expired by the IRS between 2017 and 2021: 70, 71, 72, 78, 79, 80 (expired 2017), 73, 74, 75, 76, 77, 81, 82, 83, 84, 85, 86, 87, 88 (expired 2018), 90, 91, 92, 94, 95, 96, 97, 98, 99 (expired 2019-2021). Middle digits 50-65 were not part of the middle digit schedule but still expire after 3 years of non-use.

Can you renew an ITIN and file your tax return at the same time?

Yes. Attach your renewal W-7 to your federal tax return and mail them together to the IRS ITIN Operation in Austin. The IRS processes the renewal first, then processes your tax return. This delays your return processing by 6 to 14 weeks but is more convenient than filing separately. Any refund is held until the ITIN is renewed. File as early as possible to minimize the delay.

Does your ITIN number change when you renew?

No. Your ITIN number stays the same after renewal. The IRS reactivates your existing 9-digit number. All previous tax records, bank accounts, credit history, and financial records tied to your ITIN remain valid and linked. You receive a new CP565 letter confirming the renewal with the same ITIN number. You do not need to update financial institutions unless they require the new CP565.

Can you renew family members' ITINs together?

Yes. The IRS allows family ITIN renewals in the same submission. Each family member needs a separate W-7 form and identification documents. The primary taxpayer, spouse, and dependents can all be included in one mailing. This is more efficient than separate submissions. Family renewals follow the same 6 to 14 week processing timeline. Include all W-7 forms and documents in a single package.

How do you check if your ITIN is expired?

Call the IRS at 1-800-829-1040 to check your ITIN status. The agent verifies your identity and confirms whether your ITIN is active or expired. You can also check your middle digits: if they fall in ranges 70-88 or 90-99, your ITIN was part of the middle digit expiration schedule and is expired unless you renewed. If you filed a tax return in the last 3 years using your ITIN, it should be active.

What documents do you need to renew an expired ITIN?

Renewal requires the same identification documents as a new application. A valid passport is the simplest option (proves both identity and foreign status). Without a passport, provide 2 documents from the IRS list of 13 accepted documents: one proving identity and one proving foreign status. Use a Certifying Acceptance Agent to avoid mailing your original passport. See our complete documents list for all options.

ITIN Expired? What Happens and How to Renew

Q: How do you renew an expired ITIN?

File Form W-7 with box (f) checked for renewal. Include your expired ITIN number on the form. Attach identification documents (passport recommended). No tax return is required for renewal. Mail to IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342, or submit through a Certifying Acceptance Agent. Processing takes 6 to 10 weeks off-season, 8 to 14 weeks during tax season. Your same ITIN number is reactivated.

Updated April 2026

Direct answer: ITINs expire after 3 consecutive years of non-use on a federal tax return. The IRS also expired ITINs with middle digits 70-88 and 90-99 between 2017 and 2021. An expired ITIN must be renewed to file taxes and claim credits. There is no penalty for expiration. Renew using Form W-7 with box (f) checked. Processing takes 6 to 14 weeks.

How Does the 3-Year Non-Use Expiration Rule Work?

The PATH Act of 2015 established that any ITIN not used on a federal tax return for 3 consecutive tax years automatically expires. The IRS checks annually which ITINs have not appeared on filed returns. For example: if your ITIN was last used on a 2022 return and you did not file for tax years 2023, 2024, and 2025, your ITIN expired at the end of 2025. The IRS does not send advance warning notices before expiration. The 3-year clock resets every time your ITIN appears on a filed return. Filing even one return within the 3-year window keeps your ITIN active. This is why many ITIN holders file returns annually even when their income is below the filing threshold. Learn about the renewal process if your ITIN has expired.

What Was the Middle Digit Expiration Schedule?

Middle Digits	Expired End of Year	2026 Status
70, 71, 72, 78, 79, 80	2017	Expired unless renewed
73, 74, 75, 76, 77	2018	Expired unless renewed
81, 82, 83, 84, 85, 86, 87, 88	2018	Expired unless renewed
90, 91, 92, 94, 95, 96, 97, 98, 99	2019-2021	Expired unless renewed
50-65	Not in middle digit schedule	Active if used in last 3 years

Check your ITIN's 4th and 5th digits. If they fall in the expired ranges and you did not renew, your ITIN is expired regardless of how recently you tried to use it. Learn more about ITIN digit meanings.

What Happens If You File Taxes With an Expired ITIN?

The IRS still processes your tax return but strips any exemptions, credits, and deductions that depend on the expired ITIN. This means you lose the Child Tax Credit ($2,000 per child), any dependent exemptions, the Earned Income Tax Credit (if filing jointly with an SSN holder), education credits, and other ITIN-dependent benefits. The IRS sends notice CP48 explaining that your ITIN needs renewal. Your basic tax obligation is still calculated and any tax owed remains due. Once you renew, you can file Form 1040-X (amended return) to claim the credits you missed. There is no specific penalty for filing with an expired ITIN beyond losing credits.

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How Do You Renew an Expired ITIN?

File Form W-7 with box (f) checked for renewal. Write your expired ITIN number in the designated field. Attach identification documents (passport is simplest). No tax return is required for a standalone renewal. You can also attach the renewal W-7 to a tax return to renew and file simultaneously. Mail to: IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Or submit through a Certifying Acceptance Agent (CAA) to keep your original passport. Processing: 6 to 10 weeks off-season, 8 to 14 weeks during tax season. The IRS reactivates your same ITIN number. See our complete ITIN renewal guide for step-by-step instructions.

How Do You Prevent Your ITIN From Expiring?

The simplest prevention: file a federal tax return using your ITIN at least once every 3 years. You do not need to owe tax. Filing a return showing $0 income still counts. Many ITIN holders file annual returns specifically to keep their ITIN active. If your income is below the filing threshold ($14,600 for single filers in 2026), you are not required to file but doing so voluntarily prevents expiration. Set a calendar reminder each January to file your return before the April 15 deadline. If you have rental income, business income, or any US-source income, you likely have a filing obligation that keeps your ITIN active automatically.

Can You Renew an ITIN That Has Been Expired for Many Years?

Yes. There is no time limit on ITIN renewal. Whether your ITIN expired 1 year ago or 10 years ago, the renewal process is identical. The IRS does not delete expired ITINs from their system. Your original number and all associated tax history remain in IRS records permanently. File Form W-7 with box (f) checked, include your expired ITIN number and current identification documents. There is no additional fee or penalty for renewing a long-expired ITIN. The same 6 to 14 week processing time applies regardless of how long it has been expired.

What If You Are Not Sure Whether Your ITIN Is Expired?

Check 2 things. First, look at your middle digits (4th and 5th positions). If they are in the ranges 70-88 or 90-99, your ITIN was part of the middle digit expiration schedule and is expired unless you renewed. Second, consider when you last filed a tax return using your ITIN. If it has been more than 3 years, your ITIN likely expired from non-use. For definitive confirmation, call the IRS at 1-800-829-1040. The agent can check your ITIN status after verifying your identity. See our guide on finding your ITIN for all methods of checking your status.

Government Sources

ITIN expiration rules per PATH Act of 2015 (Public Law 114-113, Section 203). Middle digit expiration schedule per IRS Notice 2016-48 and subsequent IRS announcements. Renewal procedures per IRS Form W-7 instructions (Rev. 2025) and IRS Publication 1915. Information current as of April 2026.

ITIN Expiration: Frequently Asked Questions

An ITIN expires under 2 conditions. Condition 1: the ITIN was not used on a federal tax return for 3 consecutive tax years. For example, if you last filed using your ITIN for tax year 2022 and did not file for 2023, 2024, and 2025, your ITIN expired at the end of 2025. Condition 2: the IRS systematically expired ITINs based on middle digit ranges between 2017 and 2021 regardless of usage.

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