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How long does an ITIN number last?

Short answer

An ITIN has no fixed end date. An ITIN stays valid as long as it appears on a US federal tax return at least once every 3 tax years. After 3 years in a row without use, it expires on December 31 of the third year. ITINs assigned before 2013 and never renewed have already expired.

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By · Founder of ITIN Club

Updated

How long an ITIN stays valid

An ITIN doesn't last a set number of years. It lasts as long as you keep using it. Topic 857 counts it as used when it's on a federal income tax return, either as the person filing or as a dependent on someone else's return.

An ITIN only on a Form 1099 or other information return doesn't need renewing to stay usable there.
Your situationHow long it lasts
On a federal return at least once every 3 tax yearsStays valid, with no end date
Not on a federal return for 3 tax years in a rowExpires on December 31 of the third year
Assigned before 2013 and never renewedAlready expired
You get an SSNStop using it. The IRS voids it once you tell them

For example, the Form 1040-C instructions say an ITIN not on at least one return for tax years 2023, 2024 or 2025 expires on December 31, 2026.

What happens when it expires

  1. 1

    The number is still yours

    You don't get a new ITIN. You renew the one you have with Form W-7, and the IRS keeps its original assignment date.

  2. 2

    Renew only when you need it on a return

    The renewal page says you renew an expired ITIN only if it will be on a federal tax return. Send the W-7 with that return. You don't need an ITIN to request a filing extension or to pay estimated tax.

  3. 3

    Filing with it expired causes trouble

    The IRS may delay the return, and you may not be able to claim certain credits until you renew. That can shrink your refund or add penalties and interest.

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ITIN expiration checker

See if your ITIN expired from three unused years. Enter the last tax year it appeared on a federal return.

Expires 2027

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ITIN renewal: how to renew an expired ITIN

ITIN renewal is a new Form W-7 for an expired number you need on a federal return. See which ITINs expire, what to send, and how long the IRS takes.

Updated 6 min read

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Related questions

Sources

  1. Topic no. 857, Individual taxpayer identification number — IRSirs.gov
  2. How to renew an ITIN — IRSirs.gov
  3. Instructions for Form 1040-C — IRSirs.gov
  4. Individual taxpayer identification number (ITIN) — IRSirs.gov

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