When Does an ITIN Expire?
The IRS applies two separate expiry rules to ITINs. Understanding which one applies to your number is the first step in deciding whether you need to act before your next filing.
Rule 1 — Non-Use for Three Consecutive Tax Years
Any ITIN that has not appeared on a U.S. federal tax return for three consecutive tax years expires at the end of the third year. This applies regardless of when the ITIN was originally issued. If you received an ITIN in connection with a property sale, a royalty payment, or a casino tax refund and have not filed a U.S. return since, your ITIN may already be expired.
For example: if your ITIN was last used on a 2021 return and you did not file for 2022, 2023, or 2024, it expired at the end of 2024. You would need to renew it before filing a 2025 return.
Rule 2 — Rolling Expiry for ITINs Issued Before 2013
The IRS has been systematically expiring ITINs issued before January 1, 2013, in batches based on the middle two digits of the number (digits four and five in the format 9XX-XX-XXXX). The IRS publishes updated expiry schedules annually. If your ITIN was issued before 2013 and you have not renewed it, it is likely expired regardless of whether you have filed returns in recent years.
The table below summarises the two expiry rules and what triggers each one.
| Expiry Rule | Who It Affects | When It Takes Effect |
|---|---|---|
| Non-use for 3 consecutive years | Any ITIN holder who has not filed a U.S. return in 3 years | End of the third consecutive non-filing year |
| Rolling IRS expiry schedule | ITINs issued before 2013, based on middle digits | Per IRS annual schedule — check irs.gov for current batch |
What Happens if You File With an Expired ITIN?
If you submit a U.S. tax return using an expired ITIN, the IRS will process the return but will disallow any credits claimed and will not issue a refund until the ITIN is renewed and the return is reprocessed. This can delay a refund by months. In some cases, the IRS will send a notice asking for renewal before it will act on the return at all.
An expired ITIN also cannot be used to claim a reduced withholding rate under a U.S. tax treaty. If you receive royalties, dividends, or other U.S.-sourced passive income and submit a Form W-8BEN with an expired ITIN, the withholding agent cannot apply the treaty rate — the default withholding rate applies instead. For rights holders receiving income through platforms such as Spotify or Amazon KDP, this has a direct financial impact. The articles on ITIN for Spotify royalties and ITIN for Amazon KDP authors explain how withholding rates are applied in each context.
How to Renew an Expired ITIN
ITIN renewal uses the same IRS Form W-7 (December 2024 revision) as a new application. You do not need to include a U.S. tax return when renewing — renewal is one of the situations where the IRS accepts the W-7 without an attached return. You do, however, need to submit valid identity documents and indicate on the form that you are renewing an existing ITIN.
The renewal steps are:
- Confirm your ITIN has expired — check the IRS expiry schedule at irs.gov or review whether you have filed a U.S. return in each of the past three years.
- Download the current version of IRS Form W-7 (December 2024 revision) from irs.gov.
- Complete the form, entering your existing ITIN in the space provided and selecting the appropriate reason box for your tax situation.
- Have your identity documents verified by an IRS-authorized Certifying Acceptance Agent, by mailing originals to the IRS, or by visiting a U.S. IRS Taxpayer Assistance Center.
- Submit the renewal package to IRS ITIN Operations and allow 7 weeks outside peak tax season, or 9 to 11 weeks during the January 15 to April 30 peak period.
- Once the IRS issues your renewed ITIN, provide the updated number to any withholding agents or platforms that hold your tax information.
For a field-by-field walkthrough of Form W-7, the Form W-7 line-by-line guide on nolly.com covers every section in detail.
Why a Certified Acceptance Agent Matters for Renewal
The identity verification requirement applies to renewals exactly as it does to new applications. The IRS requires either original documents or documents certified by an authorized source — a notarized photocopy is never accepted and will result in rejection.
A Certified Acceptance Agent (CAA) is an individual or organization that the IRS has specifically authorized to verify and certify identity documents on its behalf. When you work with a CAA for your renewal, you present your passport or other accepted documents for review, the CAA certifies copies, and those certified copies accompany your W-7. Your original passport never leaves your possession and is never sent internationally.
For non-U.S. residents renewing from Canada, the United Kingdom, Australia, or anywhere outside the United States, this removes the transit risk and weeks-long delay of mailing original documents abroad. nolly.com’s team includes IRS-Certified Acceptance Agents and manages the complete renewal process — from document review through IRS submission — for clients worldwide. You can learn more about applying without mailing your passport before getting started.
Frequently Asked Questions
How do I find out if my ITIN has expired?
The most reliable method is to check the IRS ITIN expiry schedule at irs.gov, which lists the middle-digit ranges currently expired under the rolling schedule. You should also review your U.S. filing history: if you have not used your ITIN on a federal tax return in the past three consecutive years, it has expired under the non-use rule regardless of when it was issued. If you are unsure, nolly.com can review your situation and confirm your ITIN’s current status before you begin the renewal process.
Can I renew my ITIN before it expires?
Yes. The IRS allows proactive renewal for ITINs that are expiring under the rolling schedule. If your ITIN’s middle digits are in a group the IRS has announced for expiry in the coming year, you can submit your renewal application in advance. Renewing before expiry avoids any gap in your ability to file returns or claim treaty rates. The IRS begins accepting renewal applications for an expiring batch several months before the expiry date — check irs.gov for the current schedule.
Do family members need to renew their ITINs separately?
Yes. Each ITIN belongs to one individual and must be renewed separately. If you and a spouse or dependents each hold ITINs, each person’s renewal requires their own Form W-7 and supporting identity documents. All renewal applications for the same household can be submitted together in a single package, which is the recommended approach. nolly.com can manage the renewal process for multiple family members simultaneously.
Ready to Renew Your ITIN?
nolly.com prepares and submits your ITIN renewal application — including Form W-7, identity document certification, and all supporting documentation. Our IRS-Certified Acceptance Agents verify your passport in-house so it never leaves your hands.
nolly.com is a private, independent platform and is not affiliated with any government agency. ITINs and EINs are issued solely by the Internal Revenue Service. nolly.com assists clients in preparing and organizing documentation and does not issue, register, or approve any government identification number. This article is general information, not tax advice. Individual circumstances vary.
