Do I need to renew my Individual Taxpayer Identification Number (ITIN)?

Last updated February 4, 2026

An Individual Taxpayer Identification Number (ITIN) is issued to people who are required to have a U.S. taxpayer identification number, but who do not have, and are not eligible for, a Social Security number (SSN).

You may have to renew your ITIN if it was issued before January 1, 2013, or hasn’t been recently used to file a return. This renewal process is designed to verify all ITINs under the same procedures.

ITIN Renewal Requirement

Who Is Affected?

The IRS mailed notices to ITIN holders who were required to renew an ITIN (for the filer, a spouse, or a dependent) before filing their next tax return. This includes:

ITINs with middle digits 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, or 88 (i.e. 9NN-88-NNNN).
ITINs assigned before 2013 with middle digits 90, 91, 92, 94, 95, 96, 97, 98, or 99 (i.e. 9NN-98-NNNN)

Those who renewed their ITIN in response to the letter and filed a return are not required to renew again. Those who did not respond and now wish to file a tax return may still apply to renew their same ITIN.

Additionally, the following ITINs expired on December 31, 2025:

ITINs that have not been used on a federal income tax return at least once during tax years 2022, 2023, or 2024.

If you file a return with an expired ITIN, the IRS will:

Send you a notice about the ITIN renewal requirement.
Delay processing your return.
Hold refunds for certain credits like the Child Tax Credit.

What is the Renewal Process?

One can renew an expired ITIN by completing and submitting to the IRS Form W-7, “Application for IRS Individual Taxpayer Identification Number,” and all required documents (see pages 3-4), along with the tax return. The “Renew an Existing ITIN” box at the top of the application and a reason for submitting Form W-7 must be checked. There are three ways to submit a W-7 application:

Mail the application and tax return to the IRS address listed on the Form W-7 instructions with original identification documents or copies that are certified by the agency that issued them. Documents will be returned within 60 days.
Visit an IRS authorized Certifying Acceptance Agent or authorized VITA site that can verify some identification documents so that the originals do not need to be mailed to the IRS.*
Schedule an appointment at an IRS Taxpayer Assistance Center designated to verify some identification documents so that the originals do not need to be mailed to the IRS.**

*Certifying Acceptance Agents can verify identification documents for the primary and secondary applicant. For dependents, they can only verify passports and civil birth certificates. For all other documents, they must send the original or certified copies directly to the IRS for verification.

**Taxpayer Assistance Centers can verify identification documents for the primary and secondary applicant. For dependent applicants, they can only verify passports, birth certificates, or national ID cards.

To assist households with multiple expired ITINs, other members of a household with expired ITINs who would be on the same tax return may renew at the same time by attaching their separate applications to the return.

The IRS will process renewal applications in order of receipt. For more information on where the IRS is in processing submitted Form W-7s, check the IRS’ processing status for tax forms updates. If the IRS requires additional information, they will send a notice to the renewal applicant. Filers should allow 7-11 weeks from the mailing date for an ITIN application status update from the IRS. If you do not receive a status update within that time, call the IRS at 1-800-829-1040 to check on the status of your renewal.

Documentation Requirements for Children

Passports must have a date of entry into the U.S. for dependents from a country other than Canada or Mexico or dependents of military members overseas. Applicants that don’t will be required to submit additional documentation to prove U.S. residency based on the dependent’s age:

Under 18 – medical records, school records, a state identification card or driver’s license that lists the applicant’s name and U.S. address, or a U.S. visa
Over 18 – school records, rental statements, bank statements, a state identification card or driver’s license that lists the applicant’s name and U.S. address, a U.S. visa, or utility bills listing the applicant’s name and U.S. address