ITIN Renewal Guide 2026: How to Renew an Expired ITIN
ITIN renewal is required when your Individual Taxpayer Identification Number has expired due to non-use or the IRS rolling expiration schedule. You renew by submitting Form W-7 marked as a renewal, along with your identity and foreign status documents. No tax return is required for a renewal. The IRS processes renewals in 7 to 11 weeks. This guide explains when ITINs expire, how to check your status, and walks you through the renewal process step by step.
When Do ITINs Expire?
ITINs expire under two circumstances. Understanding both helps you determine whether your ITIN needs renewal. For more details on expiration timelines, see our guide on when ITINs expire.
Non-use expiration (3-year rule)
Any ITIN that has not been used on a federal tax return at least once in the past three consecutive tax years automatically expires. For example, if you last used your ITIN on a 2022 tax return and did not file in 2023, 2024, or 2025, your ITIN expired at the end of 2025.
Rolling expiration schedule (middle digits 70-88)
The IRS has been phasing out older ITINs based on their middle digits. ITINs with middle digits 70 through 88 (format: 9XX-70-XXXX through 9XX-88-XXXX) have already expired regardless of whether they were used on a tax return. If your ITIN falls in this range, you must renew before filing.
How to Check If Your ITIN Has Expired
There are several ways to determine whether your ITIN is still active:
- Check the middle digits. If your ITIN has middle digits between 70 and 88, it has expired. Look at the middle two numbers of your nine-digit ITIN (format: 9XX-XX-XXXX).
- Review your filing history. If you have not included your ITIN on a federal tax return in the last three years, it has likely expired due to the non-use rule.
- Call the IRS. You can call 1-800-829-1040 to verify your ITIN status. Have your ITIN number ready when you call. Wait times can be long during tax season.
- Attempt to e-file. If you try to file a tax return with an expired ITIN, the IRS will reject the e-file and notify you that the ITIN needs renewal.
If you discover your ITIN has expired, renew it as soon as possible. You cannot file a tax return with an expired ITIN, which can lead to missed deadlines and penalties. Learn how to reactivate an expired ITIN if yours has been inactive for an extended period.
ITIN Renewal Process: Step by Step
Renewing your ITIN follows a similar process to applying for a new one, with a few key differences:
Step 1: Download Form W-7
Get the current version of IRS Form W-7 from irs.gov. Make sure you are using the latest version for the 2026 tax year.
Step 2: Mark it as a renewal
At the top of Form W-7, check the “Renewal” box. This tells the IRS you are renewing an existing ITIN, not applying for a new one. Enter your current (expired) ITIN number on the form.
Step 3: Complete the form
Fill in your personal information, reason for applying, and document details. Your name and other information must match your supporting documents exactly.
Step 4: Gather your documents
You need the same identity and foreign status documents as a new application. A valid passport is the simplest option. All documents must be originals or certified copies from the issuing agency.
Step 5: Submit your renewal
Mail your completed Form W-7 and documents to IRS, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. You can also visit an IRS Taxpayer Assistance Center or submit through a Certifying Acceptance Agent to keep your original documents.
Unlike a new ITIN application, a renewal does not require you to attach a federal tax return. However, you can submit your tax return at the same time if you need to file.
Documents Needed for ITIN Renewal
The document requirements for renewal are identical to a new ITIN application. You must prove your identity and foreign status using IRS-accepted documents:
- Passport (recommended). Proves both identity and foreign status with a single document.
- National identification card. Proves both identity and foreign status.
- Foreign driver's license + birth certificate. The license proves identity; the birth certificate proves foreign status.
- US visa + civil birth certificate. The visa proves identity and foreign status; the birth certificate provides additional foreign status proof.
All documents must be unexpired at the time of submission. The IRS does not accept regular photocopies. You must submit originals or certified copies, or use a Certifying Acceptance Agent who can verify your originals and issue a Certificate of Accuracy.
ITIN Renewal Processing Time
The IRS typically processes ITIN renewals in 7 to 11 weeks. However, several factors can affect your timeline:
Faster processing
- Submit outside of peak tax season (May through December)
- Use a CAA to ensure error-free submission
- Include all required documents on the first submission
- Use a passport as your standalone document
Slower processing
- Submit during peak tax season (January through April)
- Errors on Form W-7 that trigger correction notices
- Missing or incorrect documents
- Submitting multiple family renewals in separate mailings
If you need to file a tax return soon, start the renewal process well before your filing deadline. An expired ITIN will cause your e-filed return to be rejected.
Our ITIN Renewal Service
At itin.so, we offer a complete ITIN renewal service for $97. Our CAA team handles every step of the process so you can renew quickly and without the stress of navigating IRS requirements on your own.
Our $97 renewal service includes:
- Verification of your ITIN expiration status
- Complete Form W-7 preparation (marked as renewal)
- Document verification and Certificate of Accuracy
- Submission of your renewal package to the IRS
- Post-submission tracking until your renewed ITIN is confirmed
Because we are an IRS-authorized Certifying Acceptance Agent, you keep your original documents throughout the process. Our review catches errors before submission, helping you avoid the 4 to 8 week delays that correction notices cause.
How to Renew Your Expired ITIN
Frequently Asked Questions About ITIN Renewal
Need to renew your expired ITIN? We make it simple.
Use Our ITIN Renewal ServiceNot sure if your ITIN is expired? Check our expiration guide.