An ITIN renewal remains valid as long as the number is used on a federal tax return at least once every three years. There is no fixed expiration date printed on a renewed ITIN, but failure to use it for three consecutive tax years will cause it to expire automatically. An Individual Taxpayer Identification Number (ITIN) is issued by the Internal Revenue Service (IRS) to individuals who have U.S. tax obligations but do not qualify for a Social Security Number (SSN). Whether you already hold an ITIN or are completing an ITIN application online, understanding how long an ITIN renewal is good for is essential to avoid filing delays, lost credits, and compliance issues.
A renewed ITIN does not have a printed expiration date because its validity is determined by how often it is used. If an ITIN appears on at least one federal income tax return within a three-year period, it remains active. However, when an ITIN is not used on a federal return for three consecutive tax years, it automatically expires on December 31 of the third year.
For example, an ITIN last used on a 2022 return and not used again in 2023, 2024, or 2025 will expire at the end of 2025. This usage-based system means regular filers usually keep their ITIN active without issue, while those who skip years should carefully track their status.
ITIN renewal becomes mandatory when an ITIN has expired or is scheduled to expire. This usually happens in two situations.
If your ITIN has not appeared on a federal tax return for three consecutive years, the IRS considers it inactive and requires renewal before it can be used again.
Certain ITINs issued before 2013 fall into an IRS-designated series that requires renewal even if they were used previously. The IRS periodically announces which number ranges must be renewed, making it important to check official notices or consult a tax professional.
An expired ITIN does not stop you from submitting a tax return, but it does limit what the IRS will process. When a return is filed with an expired ITIN, the IRS will accept the return but suspend refunds until the ITIN renewal is approved. Additionally, many tax credits are temporarily denied, including credits tied to dependents and education expenses.
For business owners, especially ITIN for LLC owners, an expired ITIN can also disrupt business tax filings, partnership allocations, and compliance reporting, potentially triggering notices or penalties. Renewing before filing ensures your return is processed normally and without delays.
Once renewed, an ITIN remains valid indefinitely, as long as it continues to be used on a federal tax return at least once every three years.
There is no annual renewal requirement. Taxpayers who file consistently can keep the same ITIN active for decades without submitting another renewal application.
Renewing an ITIN requires completing IRS Form W-7, which is the same form used for first-time ITIN applications, but applicants must select the option indicating they are renewing an existing ITIN rather than applying for a new number.
Along with Form W-7, applicants must submit documents that verify both identity and foreign status. A valid passport is the most commonly accepted document, while national ID cards or birth certificates may be required in certain situations, such as for dependents.
Taxpayers can mail their renewal package directly to the IRS, schedule an appointment at an IRS Taxpayer Assistance Center, or work with a Certified Acceptance Agent who reviews documents and submits the application on their behalf.
Many applicants choose to begin with an ITIN application online service provider to simplify document verification, reduce errors, and minimize delays caused by incomplete or incorrect submissions.
Under normal conditions, ITIN renewal processing takes seven to eleven weeks. During peak filing season (January through April), processing may take longer due to high application volume.
Submitting the renewal well before filing season is the most reliable way to avoid refund holds or return delays.
If your ITIN is only used on informational forms such as Forms 1099 or 1042 and not on a federal income tax return, renewal is generally not required. The three-year expiration rule applies only to ITINs used on income tax returns.
However, once you need to file a federal return again, the ITIN must be active.
Beyond tax filing, an active ITIN can support broader financial goals. Many banks and financial institutions accept ITINs for opening accounts, issuing credit cards, or processing loan applications. A valid ITIN also helps maintain continuity in your IRS records, reducing the risk of identity mismatches and correspondence audits.
An ITIN renewal is good for as long as the number is used on a federal tax return at least once every three years. There is no fixed expiration date after renewal, only a usage requirement. Staying aware of your filing history, renewing early when necessary, and using reliable application support can prevent delays and protect your access to refunds and credits.
