What this article does, and what it leaves to other pages
This page is about keeping an ITIN usable: when it lapses, how a renewal works, and what each family member needs. It describes IRS rules as published, with a link to each page. Which credits an ITIN can and cannot claim, filing as a mixed-status family, and whether filing is safe are covered in our guide to filing taxes with an ITIN. Nothing here is immigration advice.
1. How an ITIN expires
An Individual Taxpayer Identification Number does not expire on a fixed date printed on a card. It expires through disuse. The IRS rule is that if an ITIN is not used on a U.S. federal tax return for any 3 consecutive tax years, it expires on December 31 after the third tax year of non-use. The W-7 instructions put the same rule as a number that “wasn’t included on at least one U.S. federal tax return for the last 3 consecutive tax years”. Three points follow from the wording:12
- It is the tax return that counts. Earning wages or receiving a Form 1099 under the number does not keep it alive. Appearing on a filed federal income tax return does.
- Being listed counts, not only being the filer. A spouse on a joint return, or a dependent listed on a parent’s return, has used the number that year.
- Old numbers have their own rule. If your ITIN was assigned before 2013 and was never renewed, the instructions say you will need to submit a renewal application with your next return, whatever your recent filing history.
Expiry is not a penalty and it says nothing about you. It means the number has gone dormant and has to be reactivated before it can go on a return again. The IRS points you to your IRS Online Account to check your tax records, which is the fastest way to see which years were filed under the number.1
2. Does yours need renewing? A quick check
An ITIN usually lapses quietly: a few years without filing, a spouse who was left off a return, a child who stopped being claimed. Before January, take each ITIN in your household through this table.
| Your situation | What the IRS rule means | What to do |
|---|---|---|
| The number was on a federal return in at least one of the last three tax years | Still active | File as normal; no W-7 needed |
| No federal return included it for three tax years in a row | Expired on December 31 after the third year of non-use | Renew with Form W-7, attached to your next return |
| Assigned before 2013 and never renewed | Treated as needing renewal | Renew with your next return |
| Used only on a Form 1099 or other information return | No renewal needed for that use | Renew only when it must go on a tax return |
| A spouse or dependent who will not be claimed for an allowable tax benefit | Not eligible to renew | Leave it; renew if a future return claims them |
| You have since been issued a Social Security number | Do not renew | Use the SSN; ask the IRS to combine the records |
The rows come straight from the IRS renewal page, the W-7 instructions and the main ITIN page. The one that surprises people is the fifth: an ITIN for a husband, wife or child cannot be renewed just to keep it current. It has to be needed on the return being filed.123
3. “Renew before you file” really means renew with the return
You will often hear that you should renew your ITIN early, before tax season. The intention is right and the mechanics are wrong. The Form W-7 instructions say that all renewal applications must include a U.S. federal tax return unless you meet one of the listed exceptions, and that a renewal is submitted with your return. In the ordinary case there is no stand-alone renewal you can send in December.2
What happens instead is this. Form W-7 is completed with the box “Renew an existing ITIN” checked, a reason box checked, and the old number written on lines 6e and 6f. It is attached to the front of your return, with a W-7 for each family member being renewed on the same return. The package goes to the IRS ITIN Operation in Austin, not to the address in your return’s instructions. The IRS processes the W-7s first, then the return.24
- It is not e-filed on its own. The return travels inside the ITIN package, by mail or through an in-person route that forwards it.
- Time counts from arrival. The IRS asks you to allow 7 weeks to hear about the application, and 9 to 11 weeks during its peak period, January 15 through April 30, or if you apply from overseas.
- The refund waits. Because the return is processed after the W-7, any refund on it waits for the renewal.
You do not need the ITIN to ask for more time or to pay
If your return will be late, Form 4868 gives you an automatic extension to October 15, and estimated payments can be sent by voucher. On both, the IRS says to write “ITIN TO BE REQUESTED” where the number goes and not to include a W-7. An extension is more time to file, not more time to pay.3
4. What filing with an expired number costs
A return filed with an expired ITIN is not thrown out for that reason. The IRS describes what does happen in three sentences: there may be a delay in processing your return; you may not be able to claim certain credits unless your ITIN is renewed; and this may result in a reduced refund or penalties and interest. For a family counting on a refund in March, the delay is usually the first cost they notice.1
There is one point in your favor that is rarely mentioned. Some credits, including the child tax credit, the credit for other dependents and the American opportunity credit, require the taxpayer, the spouse on a joint return and the dependent to have a number issued by the return’s due date, extensions included. For a renewal, the IRS says, the assignment date is the original date the ITIN was assigned before it expired. Renewing does not reset the clock on a number you already had.3
Do not apply for a new ITIN instead of renewing
If you have an ITIN, even one that expired years ago, the W-7 is filed as a renewal and the old number goes on line 6f. If you do not know the number, the form has a “No/Don’t know” box for that. A renewal keeps your original number and, as above, its original assignment date.
Before the January rush
Bring the ITIN letters and the passports for everyone in the house. In one visit we can tell you who needs a W-7 and what is missing.
5. Spouses and children: who may renew
The rule for spouses and dependents is stricter than for the person filing. Since tax year 2018 a spouse or dependent may get or renew an ITIN only if they are claimed for an allowable tax benefit or file their own return. The IRS lists the benefits:23
- Filing jointly with a spouse who is a U.S. citizen or resident alien
- Head of household or qualifying surviving spouse filing status
- The credit for other dependents, a $500 non-refundable credit, for a dependent who is a resident alien
- The child and dependent care credit, with Form 2441 listing the dependent
- The American opportunity tax credit, up to $2,500 per qualifying student, with Form 8863
- The premium tax credit, with Form 8962 listing the person
For a dependent claimed for the credit for other dependents, the box beside the child’s name has to be checked and Schedule 8812 completed. The IRS warns that tax software may not check that box automatically when no number is shown for the child yet, and an unchecked box means the dependent is not being claimed for a benefit. It is the first thing we look at on a family return with a W-7 attached. The IRS also says the ITIN can still be issued when the credit makes no difference to the tax owed.3
The premium tax credit line matters to Marketplace households. If a family member’s ITIN is needed on Form 8962 to reconcile the credit, that is an allowable benefit. Who can buy a plan and who keeps the credit in 2027 are separate questions, answered in can I get ACA coverage with an ITIN? and in our post on who keeps the subsidy in 2027.
6. The documents, and the rules that reject them
A renewal needs the same proof as a first application: documents that show identity and foreign status, and for most dependents, proof of U.S. residency. A document that satisfies another office can still fail one of these IRS conditions:5
- A passport stands alone. It is the only one of the 13 accepted documents that proves both identity and foreign status by itself. Without one, you need two documents, one of them with a photo, unless the dependent is under 14, or under 18 if a student.
- Current on the day you submit. An expired passport or national ID card is rejected. A document that expires while the IRS is processing still counts if you submitted it before it expired. A civil birth certificate has no expiration date and is always current.
- Originals or certified copies only. A certified copy comes from the agency that issued the document and carries that agency’s stamped seal. US embassies and consulates abroad can also certify.
- Name changed? Include the marriage certificate or court order that links the new name to the old ITIN.
- Clean and legible. The IRS says documents that are unclear or have blemishes are likely to be considered invalid.
For children the clock matters most. A dependent without a passport showing a U.S. date of entry needs a document proving U.S. residency. Under age 6, that can be a U.S. medical record; under 24 and in school, a U.S. school record. Either must be dated within 12 months of the date you submit the application: a shot record or a dated letter from the provider, a report card or transcript for a term that ended within the past year. A child under 18 without a valid passport must also send an original civil birth certificate. School and medical records have to be sent in original with the application, whichever route you use.56
A notary stamp does not help here, including ours
JCKC offers notary services, so we say this plainly: the IRS does not accept notarized documents for an ITIN application. The only exception is for the spouses and dependents of US military personnel applying from an overseas address. For everyone else, a notarized photocopy of a passport is simply a rejected document.5
7. Where to send it, and who can check your papers
Mailing original documents means going without your passport for up to 60 days, which is how long the IRS says it can take to return them. That is why the in-person routes exist. The IRS describes four:4
| Route | Cost | What it does | Its limits |
|---|---|---|---|
| IRS Taxpayer Assistance Center with ITIN services | Free | Reviews the W-7, authenticates most documents and returns them at the appointment, mails the package | Does not help complete the W-7; cannot authenticate dependents’ school or medical records; an appointment may take several weeks |
| VITA site with ITIN services | Free | Its Certifying Acceptance Agents complete and review the W-7 and authenticate most documents; may prepare the return if you qualify | Limited locations; for dependents, only passports and birth certificates |
| Certifying Acceptance Agent (CAA) | Fee-based | Completes and reviews the W-7, authenticates most documents, works with the IRS on problems, receives copies of your ITIN notices | For dependents, only passports and birth certificates; no foreign military IDs |
| Acceptance Agent | Fee-based | Helps complete and submit the W-7, reviews and mails documents | Cannot authenticate documents, so originals or certified copies go in the mail |
Whichever route you choose, the IRS replies by letter. A CP565 notice means the ITIN was assigned and you need do nothing more. A CP566 means the IRS needs more information, and a CP567 means the application was rejected and must be sent again. Keep every one of them with your tax papers. The CP565 is the letter the IRS asks for a copy of if you later combine your records under an SSN.24
Here is where we fit. JCKC prepares tax returns and, as our tax services page says, prepares the W-7 application and supporting documents to obtain or renew an ITIN, so the renewal and the return are built together and the allowable-benefit boxes are right. When you book, tell us which documents you have and we will tell you how your package can be submitted without your passport sitting in the mail longer than it has to.
8. South Florida: when an SSN replaces the ITIN
Many households in Broward and Miami-Dade have lived through a change of immigration paperwork in the last few years, and some family members who once filed with an ITIN have since been issued a Social Security number. If that is you, the answer is simple: do not renew the ITIN. Use the SSN, and write to the IRS asking it to combine your records. The IRS says that if you do not, you may not receive credit for all the wages paid and taxes withheld under the old number, which can reduce a refund.3
The other half of the rule matters just as much in this community, and almost nobody repeats it. The W-7 instructions say to use your SSN to file even if the SSN does not authorize employment, and even if you were issued an SSN that authorizes employment and later lose your work authorization. An ITIN will not be issued to someone who has been issued an SSN. Whatever happens to a work permit, you do not go back to the ITIN.2
Mixed households often hold both kinds of numbers at once: one spouse with an SSN, one with an ITIN, and children with either. Each number follows its own rule. That is the reason to check every ITIN in the house each fall, and not only the filer’s.
9. A calendar from now to April 15, 2027
The renewal itself happens when you file. Everything that makes it go smoothly happens before that.
- November. List every ITIN in the household and when each last appeared on a return. Check your IRS Online Account. Find your CP565 letters.
- November to December. Check every passport’s expiration date. If one has expired or will expire before you file, start the renewal with your country’s consulate now, because the IRS will not accept it expired. Request certified copies of birth certificates from the issuing office if you will not send originals.
- After the fall school term ends. Ask the school for a report card or transcript for each child who will need proof of U.S. residency, and the pediatrician for a current shot record for children under 6. Each must fall within 12 months of the day you submit.
- January. W-2s and 1099s arrive. The IRS has not yet announced when the 2027 filing season opens; it publishes the date on IRS.gov. A W-7 package that arrives on or after January 15 falls in the 9 to 11 week window.
- February to March. File the return with the W-7s attached as soon as your income papers are complete. The earlier it goes, the earlier the refund.
- By April 15, 2027. File, or file Form 4868 for an extension and pay what you expect to owe.
On the deadline: the IRS rule for calendar-year returns is the 15th day of the fourth month, moved to the next business day only when it falls on a weekend or legal holiday. April 15, 2027 is a Thursday. The IRS page we read on November 2, 2026 still showed the 2026 date, so check it again in January.7
10. What to do this month
None of this needs to wait for your W-2. Before the end of the year:
- Write down each ITIN in the house and the last return it was on. Any number missing from three tax years of returns, or assigned before 2013 and never renewed, goes on the renewal list.
- Cross off anyone who now has an SSN, and write to the IRS to combine their records.
- Cross off any spouse or child who will not be claimed for an allowable benefit on the 2026 return. They cannot renew this year.
- Check every passport’s date. Renew the ones that will not be current on the day you file.
- Ask for the children’s school and medical records when the term ends, and keep the originals flat and clean.
- Book your tax appointment early, so the return and the W-7s go in together, with the right boxes checked, before the busiest weeks.
11. Frequently asked questions
How do I know if my ITIN has expired?
Ask one question: has this number appeared on a federal income tax return for any of the last three tax years? If it has, it is active. If it has not, the IRS rule is that it expires on December 31 after the third tax year of non-use. Your IRS Online Account shows your filing record, and any copies of your past returns will tell you the same thing. If the number was assigned before 2013 and has never been renewed, the W-7 instructions treat it as needing renewal.
Can I renew my ITIN now, in November or December, before I file?
Not in the usual case. The Form W-7 instructions say that every renewal application must include a federal tax return unless you meet one of the listed exceptions. So the renewal goes in with your 2026 return next year. What you can do now is gather the documents, check that your passport is current, and request any school or medical records your children will need.
What happens if I file with an expired ITIN?
The IRS says there may be a delay in processing your return and you may not be able to claim certain credits until the number is renewed, which can mean a reduced refund or penalties and interest. The return is not refused for that reason alone, but it is the slowest and most expensive way to find out.
Does my child’s ITIN need to be renewed too?
Only if your child will be on the return and claimed for one of the allowable tax benefits the IRS lists: head of household or qualifying surviving spouse status, the credit for other dependents, the child and dependent care credit, the American opportunity credit or the premium tax credit. Spouses and dependents cannot renew an ITIN that will not be used for one of those, or on a return they file themselves.
Can I send a notarized copy of my passport?
No. The IRS accepts originals or certified copies from the agency that issued the document, and it says in so many words that it does not accept notarized documents. The only exception is for the families of US military personnel applying from overseas. We offer notary services and we will tell you the same thing: a notary stamp does not make a copy acceptable for a W-7.
How long does a renewal take?
The IRS asks you to allow 7 weeks for a decision, and 9 to 11 weeks if the application arrives between January 15 and April 30 or comes from overseas. Your return is processed after the W-7 is, so any refund waits for the renewal too.
I have a Social Security number now. Do I still renew my ITIN?
No. Once you have an SSN you stop using the ITIN and write to the IRS so it combines the two records. The W-7 instructions also say to keep filing with your SSN even if it does not authorize work, or if you later lose your work authorization. Going back to the ITIN is not an option.
Does an expired ITIN matter if I only receive a Form 1099?
Not for the 1099 itself. The IRS says an ITIN used only on information returns does not have to be renewed, and an expired ITIN may still be used on them. You renew when you need the number on a tax return.
Do I need an ITIN to file an extension or pay estimated tax?
No. You can file Form 4868 or send an estimated payment voucher with “ITIN TO BE REQUESTED” written where the number goes, and without a W-7 attached. The ITIN itself is issued only when the return and application are filed.
12. Sources
- Internal Revenue Service, How to renew an ITIN — expiration after 3 consecutive tax years of non-use; information-return use; the consequences of filing with an expired ITIN; the renewal entries on Form W-7; spouses and dependents. Page last reviewed October 28, 2026. Read November 2, 2026.
- Internal Revenue Service, Instructions for Form W-7 (Rev. December 2024) — renewal applications must include a federal tax return unless an exception applies; the renewal package; ITINs assigned before 2013; the allowable-benefit rule for spouses and dependents; processing times; Certifying Acceptance Agents; using an SSN even without work authorization. Read November 2, 2026.
- Internal Revenue Service, Individual taxpayer identification number (ITIN) — allowable tax benefits, including the $500 credit for other dependents and the American opportunity credit of up to $2,500; the assignment date of a renewed ITIN; extensions and estimated payments without an ITIN; combining records after an SSN. Page last reviewed October 28, 2026. Read November 2, 2026.
- Internal Revenue Service, How to apply for an ITIN — the four in-person routes and what each does; mailing addresses; notices CP565, CP566 and CP567; return of mailed documents within 60 days. Page last reviewed October 27, 2026. Read November 2, 2026.
- Internal Revenue Service, ITIN supporting documents — the 13 accepted documents; the passport as the only stand-alone document; documents current on submission; certified copies; notarized documents not accepted; proof of U.S. residency for dependents; medical and school records within 12 months. Page last reviewed October 28, 2026. Read November 2, 2026.
- Internal Revenue Service, ITIN application frequently asked questions — documents expiring during processing; original school and medical records for dependents; unclear or blemished documents. Page last reviewed July 28, 2026. Read November 2, 2026.
- Internal Revenue Service, When to file — calendar-year returns due on the 15th day of the fourth month, moved to the next business day for a weekend or legal holiday; automatic 6-month extension with Form 4868. Read November 2, 2026; the page still showed the 2026 due date.
For general information only. This article describes IRS rules and procedures as published on the pages linked above, read on November 2, 2026; the IRS can change its forms and procedures, and the current Form W-7 instructions govern any application. JCKC Financial Services is a licensed insurance brokerage and tax preparation practice. We are not a law firm and we do not give immigration or legal advice. Nothing here is tax advice about your own situation, which depends on your full return and your family’s documents.