Expired ITIN: how to renew it before filing

Many taxpayers find out their ITIN has expired when the IRS is already holding their refund. It can be avoided by checking it before tax season.

When it expires

An ITIN not used on any federal return for three consecutive years expires on December 31 of the third year. The same applies to the ITIN of a spouse or dependent who does not appear on the return during that time.

What happens if you file with an expired ITIN

The IRS processes the return, but it can deny credits and benefits tied to that number and hold the refund until the ITIN is renewed. It will also send a notice asking for renewal.

How to renew

With the same Form W-7, checking that it is a renewal and listing the prior ITIN. The same identity documents as in the original application are submitted. As a Certifying Acceptance Agent, we verify the original passport at the office, so you do not have to mail it to the IRS.

Who must renew

Only those who need it to file a return that year. A dependent is renewed only if they will provide a tax benefit on the return.

When to do it

As soon as possible, ideally before January. The IRS takes about seven weeks, and nine to eleven in peak season.