ITIN renewal: how to renew an expired ITIN

You renew an ITIN when it has expired and you will put it on a US federal tax return. If it will not be on a return, you do not renew it yet.

There is no separate list of middle digits to renew in 2026. Those digits describe what a valid ITIN looks like, not a yearly expiration batch. Renew the number if the 3-year rule or the pre-2013 rule applies and you need it on a return.

Don't renew if you have a Social Security number. Don't renew if the ITIN appears only on information returns that report payments you receive, such as Form 1099. An expired ITIN can still be used on those forms. You also don't need an ITIN to request a filing extension or to pay estimated tax.

• Form W-7, with Renew an existing ITIN checked in the application-type box.
• A reason box checked too, even though this is a renewal.
• Your ITIN and the name it was issued under, on lines 6e and 6f, if you know them. If you don't, check No/Don't know.
• A federal tax return. Spouses and dependents who renew so they can be claimed for an allowable tax benefit must be listed on that return, with the schedule or form for the benefit.
• Original identity documents, or copies certified by the agency that issued them. Notarized copies are not accepted. A passport is the document that can stand alone.
• Proof of a legal name change, such as a marriage certificate or court order, if your name changed.
• The SSA letter of denial, if it applies to you.

The document list is the same one used for a new ITIN. How to get an ITIN has the full set and the Austin mailing addresses. Download the current Form W-7 from IRS.gov.

1. 1

   Confirm the number is expired and that you need it

   Look at the last 3 tax years. If the ITIN was not on a federal return in any of them, or it was assigned before 2013 and never renewed, treat it as expired. The IRS also says you can check your tax records in your IRS Online Account. That is not an online renewal.

2. 2

   Fill out Form W-7 for a renewal

   Check Renew an existing ITIN. Check the reason that matches why you need the number. Enter the ITIN on lines 6e and 6f when you know it.

3. 3

   Attach the return and the documents

   Topic 857 says a renewal includes Form W-7, a valid US federal income tax return, and original or certified identity documents. Put the W-7 with the return. Do not file the return on its own and the renewal later.

4. 4

   Submit it by mail, in person, or through an agent

   You cannot file the renewal on IRS.gov. Mail the package, book a Taxpayer Assistance Center appointment, or use a Certifying Acceptance Agent. Details are in the table below.

5. 5

   Wait for the notice

   Allow 7 weeks for the IRS to write to you about the application. It can take 9 to 11 weeks from January 15 through April 30, or if you applied from abroad. For a renewal, the assignment date stays the original date the ITIN was assigned, which matters for some credits.

The written notice is how you know the renewal went through. There is no separate ITIN status website. If you mailed originals and they are not back within 60 days, call 800-829-1040 in the US or 267-941-1000 from abroad. The same phones are how you ask about the application if the 7-week or 9-to-11-week window has passed. Timing details are in ITIN processing time.

If you later get an SSN, stop the renewal path. Don't renew, and don't keep using the ITIN. Tell the IRS so they can combine the records.