How do I know if my ITIN has expired?

You can check if your ITIN has expired by looking at the middle two digits (4th and 5th digits) and comparing them to the IRS expiration schedule. You can also call the IRS at 1-800-829-1040 to verify. If you filed a tax return using your ITIN in the last 3 years, your ITIN is still active regardless of the middle-digit schedule.

What happens if I use an expired ITIN?

If you file a tax return with an expired ITIN, the IRS will still process your return, but any exemptions or credits claimed for the expired ITIN holder will be disallowed. You will receive a notice from the IRS explaining that you need to renew your ITIN to receive those benefits.

Does my ITIN expire if I use it every year?

If you use your ITIN on a federal tax return at least once every 3 years, it will not expire under the non-use rule. However, ITINs issued before 2013 were subject to a separate rolling expiration schedule based on middle digits. If your ITIN falls into that category, it may still expire even with regular use.

Can I prevent my ITIN from expiring?

You can prevent your ITIN from expiring under the 3-year non-use rule by filing a federal tax return with your ITIN at least once every 3 years. For ITINs subject to the rolling expiration by middle digits, you cannot prevent expiration, but you can renew promptly when the IRS schedules your group.

How long does ITIN renewal take after expiration?

ITIN renewal takes 6 to 11 weeks after the IRS receives your Form W-7 renewal application. The process is the same as a new application. Using a Certifying Acceptance Agent reduces errors that cause delays. You can submit your renewal application along with your tax return to avoid filing delays.

When Does an ITIN Expire? Expiration Rules Explained

An ITIN expires if you have not used it on a federal tax return for 3 consecutive years. The IRS also runs a rolling expiration schedule based on the middle digits (4th and 5th digits) of your ITIN number. Understanding ITIN expiry rules helps you avoid losing tax credits and exemptions. If your ITIN has already expired, you will need to renew your ITIN before you can use it again on a tax return.

The 3-Year Non-Use Expiration Rule

Under IRS rules established by the Protecting Americans from Tax Hikes (PATH) Act of 2015, any ITIN that has not been included on a federal tax return for 3 consecutive tax years automatically expires on December 31 of the third year. For example, if you last used your ITIN on a return filed for tax year 2022, and you did not use it for tax years 2023, 2024, or 2025, your ITIN expired on December 31, 2025.

The 3-year clock resets every time you include your ITIN on a federal return. Filing even one return within any 3-year window keeps your ITIN active under this rule. This applies whether your ITIN is used as the primary filer, a spouse, or a dependent.

Key point

“Used on a tax return” means the ITIN appeared on a filed federal return. Simply having an ITIN without filing does not count as use and will not prevent expiration.

Rolling Expiration Schedule by Middle Digits

In addition to the 3-year non-use rule, the IRS implemented a rolling expiration schedule for ITINs issued before 2013. This schedule expires ITINs in groups based on the middle two digits (the 4th and 5th digits of the 9-digit ITIN number). Here is the expiration timeline:

Middle Digits	Expiration Date	Status
78, 79	December 31, 2016	Expired
70, 71, 72, 80	December 31, 2017	Expired
73, 74, 75, 76, 77, 81, 82	December 31, 2018	Expired
83, 84, 85, 86, 87	December 31, 2019	Expired
88, 90, 91, 92, 94, 95, 96, 97, 98, 99	December 31, 2020	Expired

If your ITIN's middle digits appear in the table above and you have not renewed, your ITIN is expired. You must submit a renewal application (Form W-7) before you can use it on a tax return again.

How to Check If Your ITIN Has Expired

There are two ways to determine whether your ITIN is still valid:

Check the middle digits. Look at the 4th and 5th digits of your ITIN (format: 9XX-XX-XXXX). Compare them to the IRS rolling expiration table above. If your middle digits are listed, your ITIN has expired under that schedule.
Review your filing history. If you have not used your ITIN on a federal tax return for the last 3 consecutive tax years, your ITIN has expired under the non-use rule, regardless of the middle digits.
Call the IRS. Dial 1-800-829-1040 and ask an agent to confirm whether your ITIN is active. Have your ITIN number and personal details ready.

What Happens When Your ITIN Expires

An expired ITIN does not disappear. Your ITIN number stays assigned to you permanently. However, you cannot use an expired ITIN to claim tax benefits. Here is what changes:

Tax credits are disallowed. The IRS will not process the Child Tax Credit, education credits, or other credits claimed under an expired ITIN until you renew.
Exemptions are removed. Dependent exemptions tied to an expired ITIN will be stripped from your return, which may increase your tax liability.
Your tax return still gets processed. The IRS will accept and process your return, but it will adjust the refund or amount owed based on the disallowed credits and exemptions.
You receive an IRS notice. The IRS sends a letter explaining which benefits were disallowed and instructing you to renew your ITIN.

Once you renew your ITIN, you can amend the affected return to reclaim any credits or exemptions that were disallowed.

What to Do If Your ITIN Has Expired

If your ITIN has expired, you need to renew it by submitting Form W-7 to the IRS. The renewal process is similar to a new application. You can learn the full steps in our guide on how to renew your ITIN.

If your ITIN has been expired for several years and you have not filed during that time, you may want to review our ITIN reactivation guide for specific guidance on long-lapsed ITINs.

Renewing early is important. The IRS recommends submitting your renewal before tax season begins (October through December is ideal) to avoid delays with your tax return filing.

ITIN Expiration Rules: Is Your ITIN Still Valid?

Frequently Asked Questions About ITIN Expiration

Your ITIN expires if you do not use it on a federal tax return for 3 consecutive years. It can also expire under the IRS rolling expiration schedule based on the middle digits (digits 4 and 5) of your ITIN. Check the IRS expiration calendar to see if your middle digits have been scheduled for expiration.

Expired ITIN? Renew it before tax season to avoid losing credits and exemptions.

Renew Your ITIN Now

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