Your ITIN has expired if it went three consecutive tax years without appearing on a U.S. federal tax return. It lapses on December 31 after that third unused year, and you must renew it before using it again. To renew, you file Form W-7 with the Renew an existing ITIN box checked and include your original or certified identity documents.
An ITIN expires after three straight tax years with no use on a return. The old middle-digit expiration schedule finished at the end of 2020 and adds nothing new today.
The IRS does not publish a lookup tool. You learn your ITIN needs renewing from a mailed CP48 notice, or by counting three unused tax years yourself.
The IRS now says you renew when you have a federal tax filing purpose and send Form W-7 with that return. Confirm the current rule on the live IRS W-7 instructions.
When does an ITIN expire?
An ITIN, or Individual Taxpayer Identification Number, is a personal tax ID the IRS issues to people who must file U.S. taxes but cannot get a Social Security number. It expires in one situation you control, which is non-use. According to the IRS renewal guidance, if an ITIN is not used on a U.S. federal tax return for three consecutive tax years, it expires on December 31 after that third year. You then have to renew it before it can go on another return. The count includes use by the person filing the return or by a dependent listed on it, so a number can stay active even in years its holder does not file personally.
This matters far less for the company than for the person. Your Wyoming LLC runs on its own EIN, not on your personal ITIN, so the two are separate filings, and it helps to be clear on how an EIN, ITIN, SSN, and tax ID differ. Many non-resident LLC owners never need an ITIN at all, so if you are not sure a renewal even applies to you, first check whether you need an ITIN at all.
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What about the older middle-digit expiration schedule?
You may have read about ITINs expiring by their middle digits. That was a one-time cleanup, and it is now history. The IRS retired ITINs with middle digits 70 through 87 on a rolling schedule: 70 through 82 expired between 2016 and 2018, and 83, 84, 85, 86, and 87 expired at the end of 2019. The final round, middle digits 88, plus 90 through 99 if the number was assigned before 2013, expired on December 31, 2020.
That schedule finished there. No new middle-digit expirations have been announced since, so you do not need to watch your middle digits going forward. One quirk is worth knowing. Back then, a scheduled middle-digit expiration applied even if the holder had used the ITIN recently. If one of those older numbers was never renewed, it simply stays expired until you renew it now.
How can you check whether your ITIN is still valid?
There is no online ITIN status checker. The IRS does not offer a lookup page, so you work it out from three signals. First, did a CP48 notice arrive in the mail? The IRS sends that notice, titled You must renew your Individual Taxpayer Identification Number to file your U.S. tax return, when it flags your ITIN for renewal, and it lists the steps. Second, has the ITIN gone three consecutive tax years without appearing on a return? If so, it has lapsed. Third, is it one of the old middle-digit numbers from the 2016 to 2020 schedule that was never renewed?
If you are still unsure, you can contact the IRS by phone. Tax Topic 857 lists the domestic line, 800-829-1040, and an international line for callers outside the United States, 267-941-1000, which is not toll free. Treat those numbers as current IRS figures and confirm them on irs.gov before you call.
Before you call, have your identity details ready. The IRS asks individual callers for their ITIN, date of birth, filing status, the prior-year return, the return the call is about, and any IRS notice received.
How do you renew an ITIN with Form W-7?
Renewing uses the same Form W-7 as a first-time application, with two differences. You mark it as a renewal, and you still state why you need the number. For the full form walkthrough, see our guide to applying for an ITIN on Form W-7. The renewal itself comes down to a few points.
Check the renewal box. In the Application type section at the top of page 1 of Form W-7, check Renew an existing ITIN. That box is what tells the IRS this is a renewal rather than a new request.
Still give your reason. Even on a renewal, you must check a box showing why you need the ITIN. The IRS instructions are explicit that this reason box is required whether you apply or renew.
Prove your identity again. A renewal needs the same proof as an original application: original documents, or certified copies from the issuing agency, that support what is on the form. For the full list of what counts, see our page on the documents needed for an ITIN.
Do you have to attach a tax return to renew?
This is the part where old advice and current guidance disagree, so read it carefully. Under current IRS guidance, you renew an ITIN only when you have a federal tax filing purpose. You then submit Form W-7 together with the U.S. federal tax return the ITIN is needed for. Spouses and dependents who renew to be claimed for an allowable tax benefit must be listed on that attached return. If you are renewing more than one ITIN for the same return, such as for a spouse and dependents, attach all the Forms W-7 to that one return.
How do you submit the renewal?
You have the same three submission routes as a first-time W-7, and two of them let you avoid mailing your original documents.
Mail. Send Form W-7 and the required documents to the IRS address in the W-7 instructions. This route means putting your original documents or certified copies in the post.
A Certifying Acceptance Agent. An agent authorized by the IRS can verify your documents and forward the application, so you keep your originals.
An IRS Taxpayer Assistance Center. Make an appointment and have your identity authenticated in person, again without mailing originals.
The IRS accepts renewal applications year-round, so you do not have to wait for tax season. If you need an active ITIN for a specific return, plan ahead using the timing in our guide to how long ITIN processing takes.
Can you renew your whole family's ITINs at once?
Yes, if you received a renewal letter. When the IRS mails you a CP48 renewal letter, you can renew the ITINs of the whole family together, meaning the tax filer, a spouse, and any dependents. You can do this even if some family members hold ITINs that are not themselves expiring. This family option is tied to receiving that renewal letter.
What happens if you file with an expired ITIN?
You can still send in a return, but an expired ITIN slows it down. The IRS can process the return with delays and hold back certain credits or benefits that depend on a valid ITIN until you renew it. That can mean a smaller refund than expected while the number is inactive. The fix is the same either way, which is to renew the ITIN with Form W-7 so the number is valid again.
Frequently asked questions
How do I know if my ITIN has expired?
It has expired if it was not used on a U.S. federal tax return for three consecutive years, in which case it lapsed on December 31 after that third unused year. Older ITINs with certain middle digits (70 through 87, and 88 or 90 through 99 assigned before 2013) were also retired on a schedule that ended in 2020. The IRS mails a CP48 notice when it flags your ITIN for renewal.
Can I check my ITIN status online?
No. There is no online ITIN status checker, and an IRS Individual Online Account will not show whether your ITIN is expired. That account is still useful for viewing your digital IRS notices and tax records, but to judge ITIN status you apply the three-year non-use rule and watch for a CP48 notice.
Do I have to renew my ITIN every year?
No. You renew only when the ITIN has expired and you need it on a U.S. federal tax return. If it is still valid and in use, you do not need to do anything.
Do I need to send a tax return to renew my ITIN?
Under current IRS guidance, you renew only when there is a federal tax filing purpose, and you submit Form W-7 together with the U.S. federal tax return the ITIN is needed for. Spouses and dependents must be listed on that return. Because this rule was updated recently, confirm the current requirement on the live IRS W-7 instructions.
Which box do I check on Form W-7 to renew?
In the Application type section at the top of page 1, check Renew an existing ITIN. You still have to check a box showing your reason for needing the ITIN, even on a renewal.
Can I renew my ITIN online?
No. There is no online or e-file tool for a Form W-7 renewal. You submit the paper Form W-7 by mail, through an IRS-authorized Certifying Acceptance Agent, or in person at an IRS Taxpayer Assistance Center.
Can I renew my whole family's ITINs at once?
If you received a CP48 renewal letter, you can renew the ITINs of the tax filer, spouse, and dependents together. That holds even if some family members' ITINs are not themselves expiring.
Are the middle-digit ITIN expirations still happening?
No. That scheduled rollout finished at the end of 2020, and the last group was middle digits 88 and 90 through 99 assigned before 2013. Today the only ongoing trigger is the three-year non-use rule.
How this article was prepared
The expiration and renewal rules here come from the IRS Individual Taxpayer Identification Number pages, the IRS How to renew an ITIN page, and the Instructions for Form W-7, revised December 2024. We also drew on IRS Tax Topic 857 and on IRS newsroom and Taxpayer Advocate Service guidance about expiring ITINs. Where guidance has changed recently, in particular the rule on attaching a tax return to a renewal, we have flagged it and pointed you to the live IRS page to confirm. Last reviewed July 2026. This is general information, not legal or tax advice, and CORPBOLT is a formation service, not a law or accounting firm. Treat every IRS figure, date, and phone number here as current at the time of writing, and verify it on irs.gov before you act.
A quick note on CORPBOLT: An ITIN is a personal taxpayer ID you renew directly with the IRS, so it is not a filing we handle for you. What we do handle is the company itself. CORPBOLT forms and maintains Wyoming LLCs for non-residents from $349/year (Foundation), with the EIN your LLC actually runs on included from $599/year (Launch) or as a $199 add-on. If you are still working out whether you personally need an ITIN, our guide on whether you need an ITIN is the place to start. The broader EIN and ITIN guide for non-US founders covers how the pieces fit together. Start your US LLC.
Official references
IRS: How to renew an ITIN (three-year rule, renewal box, documents)
IRS: Instructions for Form W-7 (reason box on renewal, submit with the tax return)
IRS: Tax Topic 857, Individual Taxpayer Identification Number
IRS: Taxpayers with expiring ITINs should renew them now (CP48, submission routes, family option)
Taxpayer Advocate Service: Renew ITINs before they expire (final 2020 middle-digit group)
