Who Needs to Renew Their ITIN Number?

An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS to people who cannot get a Social Security Number. According to the IRS, over 20 million people currently hold ITINs for filing their federal tax returns. But here’s what many don’t realize: ITINs expire after a period of inactivity, and if yours has expired, you can’t use it until you renew it. This guide explains exactly who needs to go through the ITIN renewal process and how to determine if your number is still valid.

Who Must Renew Their ITIN?

You must renew your ITIN if it has expired due to three consecutive years of non-use on a federal tax return, or if it was issued before 2013 and falls into specific middle digit categories that the IRS phased out between 2017 and 2020.

The IRS introduced expiration rules in 2016 to keep the ITIN system current. If you haven’t used your ITIN on at least one federal tax return in the past three years, it automatically expires. You’ll need to renew it before filing your next return.

Additionally, all ITINs issued before 2013 had scheduled expiration dates based on their middle digits. If your ITIN starts with a 9 and has middle digits of 78 or 79, it expired at the end of 2020. The IRS sent Notice CP-48 to affected individuals, but not everyone received this notice.

How Do I Know If My ITIN Has Expired?

Your ITIN has expired if you received IRS Notice CP-48, haven’t used it on a tax return for three straight years, or it was issued before 2013 with certain middle digit combinations.

Check your ITIN carefully. The nine-digit number follows this format: 9XX-XX-XXXX. Focus on those middle two digits.

• Middle digits 78 and 79: Expired at the end of 2020
• Middle digits 70 through 77: Expired between 2017 and 2019
• Middle digits 83, 84, 85, 86, 87: Expired at the end of 2018

If you’re unsure about your ITIN status, call the IRS at 1-800-829-1040. Representatives can verify whether your number is still active. Keep your ITIN and identification documents ready when you call.

Do Dependents Need to Renew Their ITINs?

Yes, dependents must renew their ITINs if those numbers have expired and will be claimed on a federal tax return, but they don’t need to renew if they won’t be claimed as dependents.

This is where many families make mistakes. If you plan to claim your spouse, child, or other dependent on your tax return, their ITIN must be current. An expired dependent ITIN can delay your refund or result in the IRS rejecting those dependency exemptions.

Children under 18 who need to renew must provide additional documentation beyond what adults submit. The IRS requires certified copies of birth certificates or passports that verify both identity and foreign status. School records and medical records with photos may also be accepted.

When Should I Start the Renewal Process?

Begin your ITIN renewal at least 8 to 12 weeks before you need to file your federal tax return, as the IRS typically takes 7 weeks to process renewal applications submitted without a tax return.

You have two timing options. You can renew your ITIN when you file your tax return, or you can renew it separately before tax season. Most people choose to renew when they file because they’re already gathering documents.

But that creates a problem. If you file your return with Form W-7 attached, the IRS won’t process your return until your ITIN renewal completes. That delays any refund you’re expecting. For faster processing, complete the renewal in the fall or early winter.

Pro Tip: Submit your renewal application in October or November if you expect a tax refund. This gives the IRS time to process your new ITIN before tax season starts.

What Documents Do I Need for ITIN Renewal?

You need Form W-7, a completed federal tax return (if applicable), and original documents or certified copies proving your identity and foreign status from the issuing agency.

The IRS accepts 13 types of documents. Your passport is the only document that proves both identity and foreign status by itself. If you don’t have a passport, you’ll need two documents: one for identity and one for foreign status.

Never mail original documents directly to the IRS. Use a Certifying Acceptance Agent or visit a Taxpayer Assistance Center. These authorized individuals can verify your documents and send certified copies instead. That protects you from losing irreplaceable documents in the mail.

Can I Renew My ITIN Online?

No, the IRS does not offer online ITIN renewal, but you can work with authorized service providers to streamline the paper-based process and avoid mailing original documents.

The entire renewal process requires paper forms and physical document verification. That’s frustrating for people used to handling everything digitally, but it’s the IRS system.

You can get help from Certifying Acceptance Agents who are authorized to verify your documents in person. This service simplifies itin number renewal because you keep your original documents. The agent certifies copies and handles the IRS submission.

What Happens If I Don’t Renew My ITIN?

Filing a tax return with an expired ITIN will delay processing, prevent you from claiming certain tax credits, and could result in the IRS rejecting dependents you claimed, potentially costing you thousands in refunds.

The consequences hit your wallet. If you’re eligible for the Child Tax Credit worth up to $2,000 per child, an expired ITIN blocks that credit. Same with the Additional Child Tax Credit. You can’t claim your spouse with an expired ITIN either.

The IRS will still process your return eventually, but they’ll remove any credits or exemptions connected to expired ITINs. Your refund shrinks or disappears. In some cases, you might even end up owing additional taxes.

Conclusion:

Renewing your ITIN on time is essential to avoid delays, lost tax benefits, and unnecessary complications with your federal tax return. If your ITIN has expired due to inactivity or falls under the IRS expiration rules, you must renew it before filing to ensure everything processes smoothly.

Understanding whether you, your spouse, or your dependents need renewal can save you from rejected claims and reduced refunds. Planning ahead—especially before tax season—gives you enough time to complete the process without stress. By keeping your ITIN active and up to date, you protect your eligibility for important tax credits and maintain full compliance with IRS requirements.

Disclaimer

The information provided in this article is for general informational purposes only and should not be considered as legal, tax, or financial advice. ITIN renewal rules and IRS guidelines may change periodically. Always consult a qualified tax professional, CPA, or Certifying Acceptance Agent before submitting your ITIN renewal application. The author and publisher are not responsible for any errors, delays, or financial consequences arising from reliance on this content.

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