An ITIN expires if it is not used on a US federal tax return for any three consecutive tax years; it expires on December 31 after the third year of non-use (IRS, page reviewed November 2025). You must renew it only if it will appear on a federal tax return. Renewal is a new Form W-7 with the box Renew an existing ITIN ticked, filed with your return unless an exception applies, with the same current identity documents as a first application. If you have received a Social Security Number since, do not renew: use the SSN and ask the IRS to combine your records.
When does an ITIN expire?
The IRS states the rule in one sentence on its renewal page: if an ITIN isn't used on a US federal tax return for any 3 consecutive tax years, it expires on December 31 after the third tax year of non-use. Used means the number appeared on a return, yours or one on which you were listed. A number that is used at least once in every three-year stretch does not expire.
Older ITINs issued before 2013 went through a separate rolling expiry programme by middle digits; the W-7 instructions still mention it. For a number issued in the last decade the three-year rule is the one that matters.
Who has to renew?
Only people whose expired ITIN will go on a federal tax return. The IRS says so directly: you must renew the ITIN if it will be included on a federal tax return. If you have no return to file and no reporting that needs the number, there is nothing to renew until you do. Spouses and dependents follow an extra rule since 2018: they renew only if they are claimed for an allowable tax benefit or file their own return, which Publication 1915 explains.
For a non-US founder the practical trigger is the same as the original reason: a US return or a reporting obligation in your name. If your company files and you do not, the ITIN may sit unused for three years and expire quietly. Check before it matters.
How do you renew an ITIN?
- Complete Form W-7 again. In the Application type box at the top, tick Renew an existing ITIN, and tick the reason you are submitting the form.
- Attach current identity and foreign status documents: a valid passport on its own, or two documents, originals or agency-certified copies. The rules are the same as for a first application.
- Attach the federal tax return the number will appear on, unless you meet one of the exceptions in the W-7 instructions.
- Submit by one of the three routes: mail to the IRS, an IRS Taxpayer Assistance Center, or a Certifying Acceptance Agent who certifies your documents so nothing is mailed.
- Allow the IRS's normal time: 7 weeks, or 9 to 11 in peak season or from abroad. The renewed number is the same number, and the IRS keeps the original assignment date.
The steps are the IRS's, from its How to renew an ITIN page and the W-7 instructions. The full application guide covers the documents and the routes in detail.
Can you renew an ITIN online?
No. There is no online renewal, just as there is no online application. Form W-7 is a paper filing by mail, in person, or through an agent. A service that offers to renew your ITIN online collects your details online and files the paper form for you.
Do you need a tax return to renew?
Usually. The W-7 instructions say all renewal applications must include a US federal tax return unless you meet an exception to the filing requirement, and the exceptions are the same five that apply to first applications. The exceptions guide lists them with the evidence each needs.
How long does a renewal take?
The same as a new application: the IRS's 7 weeks, or 9 to 11 between January 15 and April 30 or from overseas. Renewals pile up in the filing season because most are filed with a return, so a renewal that can be filed under an exception in the quiet months tends to see the shorter figure. Do not wait for the return deadline if you already know the number has expired.
What if you now have a Social Security Number?
Do not renew. The IRS's renewal page is explicit: don't renew your ITIN if you get a Social Security number. Its ITIN page tells you to stop using the ITIN and send a letter with your full name, mailing address, ITIN with a copy of the CP565 if available, and a copy of your Social Security card, so the tax records are combined under the SSN. Holding both is not permitted.
Renewing through a Certifying Acceptance Agent
A renewal has the same document rules as a first application, so it carries the same passport problem: originals or agency-certified copies by mail, or a Certifying Acceptance Agent who authenticates the documents and certifies the copies. The renewal box and the reason are ticked on the same W-7, the return or the exception evidence is attached, and the package is filed with a Certificate of Accuracy. With us that is one form, a live video session with your passport, and email until the renewed number is confirmed; the fee is the same $399 as a first application and refundable until we file.
Renewal and your US banking
The bank has your ITIN on file as your taxpayer number from the day the account opened. The expiry rule is about federal returns, and the IRS's guidance on renewal is written around returns. What matters for the base you are building is that the number stays yours and stays in use: a founder who files a return, or whose reporting keeps the number active, never meets the rule. If you have let it lapse and a return is now due, renew first: the IRS says that filing taxes with an expired ITIN may delay the processing of your return.