Unlike Social Security Numbers, ITINs expire if they are not used on a federal tax return for three consecutive tax years. If your ITIN has expired, filing a return with it will lead to IRS refund delays, frozen child credits, and correspondence notices.
Signs Your ITIN Has Expired
- The 3-Year Inactivity Rule: If an ITIN was not used on a federal tax return for tax years 2023, 2024, and 2025, it expired on December 31, 2025.
- IRS Notice CP565: If you receive an IRS notice stating your identification number is deactivated, renewal is mandatory before filing.
Documents Required for ITIN Renewal
- Completed IRS Form W-7 checking the "Renew an Existing ITIN" box.
- Current, unexpired original passport or certified copies from the issuing agency.
- Proof of residency in the U.S. (such as school, medical, or utility records for dependents).
Unlike new ITIN applications, a tax return does not necessarily have to be attached if renewing in response to an IRS renewal notice before the tax season rush.