An ITIN generally expires after it is not used on a federal tax return for three consecutive tax years. An expired ITIN needs renewal when it will be included on a federal tax return—not merely because the number is old.
First confirm whether renewal is required
The IRS says not to renew an ITIN if the holder has received a Social Security number. An expired ITIN used only on third-party information returns, such as some Forms 1099, generally does not need renewal for that purpose. Check the current IRS rules and the filing purpose before preparing an application.
Form W-7 is the renewal application
- Mark the application as a renewal.
- Select the reason that applies even though the ITIN already exists.
- Enter the prior ITIN and name under which it was issued when known.
- Include documentation for a legal name change when applicable.
- Attach the federal return or exception documentation required by the current instructions.
Supporting documents still matter
Renewal requires current evidence that meets IRS identity and foreign-status standards. Depending on the submission method, applicants use originals, copies certified by the issuing agency, or authentication through an authorized in-person channel. A notarized copy is not automatically an issuing-agency certified copy.
The IRS makes the decision
A CAA may help complete Form W-7 and authenticate qualifying documents within IRS limits, but cannot approve or guarantee an ITIN. Processing and any request for more information remain with the IRS.
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