ITIN Renewal Guide 2026: How to Renew an Expired ITIN

Written by

itin.so Editorial Team

IRS-Authorized Certifying Acceptance Agents · Updated April 2026

ITIN renewalrequires 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.

Quick answer

Renewing an ITIN requires filing Form W-7 with the “Renewal” box checked, one of 13 identity documents, and waiting 6-11 weeks — no tax return needed. ITINs with middle digits 70-88 have already expired. The IRS charges $0 to renew.

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 Digits	Expiration Date	Status in 2026
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

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:

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.
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.
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.
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?

Method	Keep Originals?	Locations	Best For
Mail to IRS Austin	No (returned in 60 days)	1 address	Applicants outside the US
IRS Taxpayer Assistance Center	Yes	13 designated TACs	US-based applicants near a TAC
Certifying Acceptance Agent	Yes	Worldwide	Anyone 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:

Method	Cost	Includes
DIY (mail to IRS)	$0 + postage	Nothing - you prepare everything yourself
itin.so Standard	$197	W-7 prep, document review, CAA certification, email support
itin.so Express	$297	Priority 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:

Name mismatch between Form W-7 and passport. Your name must match your identity document exactly, including middle names, suffixes, and diacritical marks.
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.
Submitting expired identity documents. All documents must be current and unexpired at the date of submission.
Missing signature. Unsigned forms are automatically rejected. Sign with ink and include the date.
Sending photocopies instead of originals. The IRS requires originals or certified copies. Regular photocopies are rejected.
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.

Learn more: What is an ITIN? · How to get an ITIN

Frequently Asked Questions About ITIN Renewal

How do I know if my ITIN has expired?

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.

How long does ITIN renewal take in 2026?

The IRS processes ITIN renewals in 6 to 11 weeks when submitted with complete and accurate documents. Off-peak submissions (May through December) process in 6 to 8 weeks. Peak season submissions (January through April) take 9 to 11 weeks. Submitting through a CAA reduces errors and avoids the 4 to 8 week delays caused by IRS correction notices.

Can I renew my ITIN online?

No. The IRS does not offer online ITIN renewal as of 2026. You must complete Form W-7 on paper, check the Renewal box, and submit it by mail to Austin TX, in person at 1 of 13 IRS Taxpayer Assistance Centers, or through a Certifying Acceptance Agent. There is no digital or e-file option for Form W-7.

Do I need to attach a tax return to my ITIN renewal?

No. Unlike a new ITIN application, a renewal does not require a federal tax return. You submit Form W-7 marked as a renewal along with your identity and foreign status documents per IRC Section 6109. You can choose to file your tax return at the same time to process both together, but it is not required.

What documents do I need to renew my ITIN?

You need 1 of 13 IRS-accepted identity and foreign status documents. A valid passport is the single best option because it proves both identity and foreign status. Without a passport, you need at least 2 documents from the IRS list, such as a national ID card plus a birth certificate. All documents must be originals or certified copies from the issuing agency.

Can I renew family members' ITINs at the same time?

Yes. The IRS allows you to renew ITINs for your entire family in 1 mailing. Each family member needs a separate Form W-7 and supporting documents. The IRS encourages family renewals to prevent delays when filing tax returns that include multiple ITIN holders as dependents or spouses.

How much does ITIN renewal cost?

The IRS charges $0 to process an ITIN renewal. There is no government fee. If you use a professional service like itin.so, pricing starts at $197 for Standard service (7-10 business day preparation) or $297 for Express service (2-3 business day preparation). This covers W-7 preparation, document review, and CAA certification.

What is the difference between ITIN renewal and reactivation?

Both use the same Form W-7 with the Renewal box checked. Renewal applies when your ITIN recently expired under the 3-year non-use rule or the rolling middle-digit schedule. Reactivation describes restoring an ITIN that has been lapsed for many years. The IRS process, fee ($0), and timeline (6-11 weeks) are identical for both.

Will I get the same ITIN number after renewal?

Yes. The IRS reissues the same 9-digit ITIN number after renewal. Your ITIN is permanently assigned to you under IRC Section 6109. Renewal restores it to active status so you can use it on tax returns and claim eligible credits. You receive a CP565 notice confirming the renewal.

What happens if I file taxes with an expired ITIN?

The IRS will process your return but disallow all credits and exemptions tied to the expired ITIN. The Child Tax Credit, education credits, and dependent exemptions are stripped from the return. Your refund is reduced or your tax liability increases. The IRS sends a notice instructing you to renew, and you can amend the return after renewal to reclaim the benefits.

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

Renew Your ITIN - Starting at $197

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