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Updated May 2026

ITIN Renewal Guide 2026: How to Renew an Expired ITIN

ITIN renewal requires filing Form W-7 with the “Renewal” box checked, submitting 1 of 13 accepted identity documents, and waiting 6 to 11 weeks for IRS processing. The IRS charges $0 to renew. No tax return is required for a renewal. ITINs expire after 3 consecutive years of non-use on a federal return, and all ITINs with middle digits 70-88 (issued before 2013) have already expired under Rev. Proc. 2015-35. This guide covers the complete renewal process, all 3 submission methods, required documents, processing timelines, and how to avoid the errors that cause 4 to 8 week delays.

When Does Your ITIN Expire?

ITINs expire under 2 rules established by the PATH Act of 2015 (Public Law 114-113, Section 203). Both rules are enforced simultaneously, so your ITIN can expire under either one. For a deeper breakdown, see our complete ITIN expiration guide.

Rule 1: The 3-Year Non-Use Rule

Any ITIN not used on a federal tax return at least once in 3 consecutive tax years expires automatically on December 31 of the third year. Example: if you last filed using your ITIN for tax year 2022 and did not file for 2023, 2024, or 2025, your ITIN expired on December 31, 2025. “Used” means the ITIN appeared on a filed federal return as the primary filer, spouse, or dependent per IRC Section 6109(i).

Rule 2: Rolling Middle-Digit Expiration Schedule

Middle DigitsExpiration DateStatus in 2026
78, 79December 31, 2016Expired
70, 71, 72, 80December 31, 2017Expired
73, 74, 75, 76, 77, 81, 82December 31, 2018Expired
83, 84, 85, 86, 87December 31, 2019Expired
88, 90, 91, 92, 94, 95, 96, 97, 98, 99December 31, 2020Expired

All 19 middle-digit groups (70-88) have expired as of 2026. If your ITIN format is 9XX-70-XXXX through 9XX-88-XXXX, you must renew before filing. ITINs issued after 2013 with middle digits 90-99 only expire under the 3-year non-use rule.

How Do You Check If Your ITIN Has Expired?

4 methods confirm whether your ITIN is active or expired:

  1. Check the middle digits. Look at digits 4 and 5 of your 9-digit ITIN (format: 9XX-XX-XXXX). If they fall between 70 and 88, your ITIN is expired.
  2. Review your filing history. Count backwards 3 years from the current tax year. If your ITIN did not appear on any federal return in that window, it expired under the non-use rule.
  3. Call the IRS. Dial 1-800-829-1040, Monday through Friday, 7 AM to 7 PM local time. Have your ITIN ready. Wednesday through Friday afternoons have the shortest hold times.
  4. Attempt to e-file. Submit a tax return with your ITIN. If the IRS rejects the e-file, the rejection notice confirms the ITIN has expired.

If your ITIN has expired, renew it before your next filing deadline. You cannot file a valid tax return with an expired ITIN. Learn about ITIN reactivation if yours has been lapsed for an extended period.

What Are the Steps to Renew Your ITIN?

ITIN renewal follows 5 steps. The process uses the same Form W-7 as a new application, with 2 key differences: you check the Renewal box, and no tax return is required.

Step 1: Download Form W-7 from IRS.gov

Download the current revision of IRS Form W-7 (Application for IRS Individual Taxpayer Identification Number). The form is 2 pages. Make sure you have the version dated for the current tax year. The form and instructions are free at irs.gov.

Step 2: Check the “Renewal” Box

At the top of Form W-7, check the box labeled “Renewal.” Enter your existing (expired) ITIN number in the designated field. Do not apply for a new ITIN. The IRS reissues the same number after renewal.

Step 3: Complete All Required Fields

Fill in your legal name (must match your identity documents exactly), mailing address, foreign address, date of birth, country of citizenship, and foreign tax ID if applicable. Sign and date the form. Unsigned forms are automatically rejected.

Step 4: Gather Your Identity Documents

You need 1 of 13 IRS-accepted documents. A valid passport is the best option because it satisfies both identity and foreign status requirements with a single document. Without a passport, you need 2 documents: 1 for identity and 1 for foreign status. All documents must be originals or certified copies. See the full document requirements.

Step 5: Submit Your Renewal Application

Choose 1 of 3 submission methods: mail your Form W-7 and documents to IRS, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342; apply in person at 1 of 13 IRS Taxpayer Assistance Centers; or submit through a Certifying Acceptance Agent (CAA) to keep your original documents.

What Documents Do You Need for ITIN Renewal?

The IRS accepts 13 documents for ITIN renewal. You need 1 standalone document (passport) or a combination of 2 documents:

Standalone Documents (Prove Both Identity and Foreign Status)

  • Passport (recommended, simplest option)
  • National identification card (with photo, name, address, date of birth, expiration)

Combination Documents (Need 2)

  • Foreign driver's license
  • Civil birth certificate
  • Foreign military identification card
  • U.S. visa issued by the Department of State
  • U.S. Citizenship and Immigration Services photo ID
  • Foreign voter registration card
  • U.S. or foreign medical records (dependents under 6 only)
  • U.S. or foreign school records (dependents under 14, or under 18 if a student)
  • Civil registry record from a foreign country

Document rules

All documents must be current and unexpired at the time of submission. The IRS does not accept photocopies. You must submit originals or certified copies from the issuing agency. Using a CAA lets you keep your originals because the CAA issues a Certificate of Accuracy instead.

What Are the 3 Ways to Submit an ITIN Renewal?

MethodKeep Originals?LocationsBest For
Mail to IRS AustinNo (returned in 60 days)1 addressApplicants outside the US
IRS Taxpayer Assistance CenterYes13 designated TACsUS-based applicants near a TAC
Certifying Acceptance AgentYesWorldwideAnyone who wants to keep originals

The CAA method is the only option that keeps your original passport safe and provides professional review before submission. itin.so operates as an IRS-authorized CAA serving applicants in 150+ countries.

How Long Does ITIN Renewal Take?

The IRS processes ITIN renewals in 6 to 11 weeks. Your actual timeline depends on 4 factors:

Faster Processing (6-8 Weeks)

  • Submit May through December (off-peak)
  • Use a CAA to eliminate form errors
  • Include all required documents on first submission
  • Use a passport as your standalone document

Slower Processing (9-20+ Weeks)

  • Submit January through April (peak season)
  • Errors on Form W-7 triggering correction notices
  • Missing or expired identity documents
  • Multiple family renewals in separate mailings

For detailed processing timelines and tracking methods, see our ITIN processing time guide and application tracking guide.

How Much Does ITIN Renewal Cost in 2026?

The IRS charges $0 to renew your ITIN. The only costs are for professional services if you choose to use one. Here is a cost comparison:

MethodCostIncludes
DIY (mail to IRS)$0 + postageNothing - you prepare everything yourself
itin.so$297W-7 prep, document review, CAA certification, email support
itin.so$297Priority prep (2-3 days), WhatsApp support, money-back guarantee

Compare all service options in our ITIN service comparison or view our complete ITIN cost breakdown.

What Mistakes Cause ITIN Renewal Rejections?

The IRS rejects thousands of renewal applications each year. These 6 errors account for the majority of rejections:

  1. Name mismatch between Form W-7 and passport. Your name must match your identity document exactly, including middle names, suffixes, and diacritical marks.
  2. Forgetting to check the Renewal box. Without this box checked, the IRS treats your submission as a new application and rejects it because you already have an ITIN.
  3. Submitting expired identity documents. All documents must be current and unexpired at the date of submission.
  4. Missing signature. Unsigned forms are automatically rejected. Sign with ink and include the date.
  5. Sending photocopies instead of originals. The IRS requires originals or certified copies. Regular photocopies are rejected.
  6. Wrong mailing address. Mail only goes to IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Sending to any other address causes delays.

Frequently Asked Questions About ITIN Renewal

Your ITIN has expired if you did not use it on a federal tax return at least once in the past 3 consecutive tax years. ITINs with middle digits 70 through 88, issued before 2013, have already expired under the IRS rolling expiration schedule established by the PATH Act of 2015. Call 1-800-829-1040 to verify your status, or attempt to e-file and the IRS will reject the return if your ITIN is expired.

Need to renew your expired ITIN? Our CAA team handles everything from Form W-7 preparation to IRS submission.

Renew Your ITIN - Starting at $297

Not sure if your ITIN is expired? Check our expiration guide or check your ITIN status.