When Does an ITIN Expire? 2026 Expiration Rules Explained

What Is the 3-Year Non-Use Expiration Rule?

Under IRC Section 6109(i), established by the PATH Act of 2015 (Public Law 114-113, Section 203), any ITIN not included on a federal tax return for 3 consecutive tax years expires on December 31 of the third year.

How the 3-Year Clock Works

What Counts as “Use”?

“Used on a federal tax return” means the ITIN appeared on a filed return as the primary taxpayer, spouse, or dependent. Simply having an ITIN number without filing does not count as use and does not prevent expiration. The ITIN must appear on a return processed by the IRS.

What Is the Rolling Middle-Digit Expiration Schedule?

The IRS implemented a rolling expiration schedule under Rev. Proc. 2015-35 for ITINs issued before 2013. This schedule expired ITINs in 5 waves based on the middle 2 digits (4th and 5th digits) of the 9-digit ITIN number. All 19 digit groups have expired:

If your ITIN format is 9XX-70-XXXX through 9XX-88-XXXX and you have not renewed, your ITIN is expired regardless of filing history. You must submit a Form W-7 renewal application before you can use it again.

How Do You Check If Your ITIN Has Expired?

3 methods confirm whether your ITIN is active or expired:

1. Check the middle digits. Look at digits 4 and 5 of your ITIN (format: 9XX-XX-XXXX). If they fall between 70 and 88, your ITIN expired under the rolling schedule. No further checking needed.
2. Review your filing history. If you have not included your ITIN on a federal tax return for the last 3 consecutive tax years, your ITIN expired under the non-use rule on December 31 of the third year.
3. Call the IRS at 1-800-829-1040. An agent can confirm your ITIN status. Have your ITIN number and personal details ready. Best times to call: Wednesday through Friday, 7 AM or after 5 PM local time for shortest hold times.

For step-by-step status checking instructions, see our ITIN status check guide.

What Happens When Your ITIN Expires?

An expired ITIN does not disappear. Your 9-digit number stays permanently assigned to you per IRC Section 6109. But you cannot use an expired ITIN to claim tax benefits. Here are the 4 specific consequences:

1. Tax credits are disallowed. The IRS strips the Child Tax Credit, education credits, and other credits claimed under the expired ITIN from your return.
2. Exemptions are removed. Dependent exemptions tied to an expired ITIN are deleted, increasing your tax liability.
3. Your return still gets processed. The IRS accepts and processes your return but adjusts the refund or amount owed based on disallowed credits and exemptions.
4. The IRS sends a notice. You receive a letter explaining which benefits were disallowed and instructing you to renew your ITIN. After renewal, you can amend the return using Form 1040-X to reclaim the benefits.

What Should You Do If Your ITIN Has Expired?

If your ITIN has expired, you need to renew it by submitting Form W-7 to the IRS with the Renewal box checked. The full steps are in our ITIN renewal guide.

Best Time to Renew

The IRS recommends renewing October through December (off-peak). This gives you a 6-8 week processing window, and your ITIN is active before the January-April tax filing season begins. Waiting until peak season adds 3-5 weeks to processing.

Long-Lapsed ITINs

If your ITIN has been expired for years and you have not filed during that time, review our ITIN reactivation guide for guidance on restoring long-lapsed ITINs and filing back taxes.

Professional Renewal Services

itin.so offers ITIN renewal through our CAA service: $297 (7-10 business day preparation) or $297 (2-3 business day preparation). We prepare your Form W-7, review your documents, and submit to the IRS. You keep your original passport. See our service comparison or cost guide for full pricing details.

What Laws Govern ITIN Expiration?

ITIN expiration is governed by 3 legal authorities:

• IRC Section 6109(i). Establishes the requirement for taxpayer identification numbers and the 3-year non-use expiration rule for ITINs.
• PATH Act of 2015 (Public Law 114-113, Section 203). Amended IRC Section 6109 to add ITIN expiration provisions and authorized the rolling middle-digit schedule.
• Rev. Proc. 2015-35. IRS revenue procedure that implemented the rolling expiration schedule, specifying which middle-digit groups expire in each year from 2016 through 2020.

Before the PATH Act, ITINs did not expire. The law was enacted to deactivate ITINs that were no longer in use and reduce identity fraud in the tax system.