My ITIN expired. What's next?

ITIN Expired? Renew It When You File Your Next Tax Return 

Your ITIN will expire if you don't file a US federal tax return at least once every three years.  You can continue to use the ITIN for other reasons, like opening a financial account. The number doesn't change. 

Has My ITIN expired?

If your ITIN wasn’t included on a U.S. federal tax return at least once during the last three tax years (2019, 2020,  and 2021), your ITIN expired on December 31, 2022.

Was your ITIN issued before 2013?

Check the middle digits (the fourth and fifth positions) of your ITIN.  Unless you already renewed your ITIN, it may have expired.  ITINs with these middle digits have expired:

“70,” “71,” “72,” “73,” “74,” “75,” “76,” “77,” “78,” “79”

“80,” “81,” “82,” “83,” “84,” “85,” “86,” “87,”or “88”

“90,”“91,”“92,”“94,”“95,”“96,”“97,”“98,” or “99”

When Should I Renew My ITIN?

If your ITIN has expired, you should renew the next time you file a US federal tax return.

Am I Required to Renew My ITIN?

No, not unless you file a US federal tax return. You don't need to renew your ITIN if you're only using it on forms like Form 1042-S or Form 1099 (information reports filed with the IRS). You can continue to use your ITIN for non-tax related reasons even after it has expired. 

What if I Don't Renew?

Filing a US federal tax return without a valid ITIN can lead to delays in receiving your refund, or worse – a reduction of your refund or an increase in taxes. As taxes are calculated based on a personal deduction that requires a valid ITIN, make sure to renew it before submitting your next tax return.

Does my ITIN number change when I renew it?

No. Your ITIN number remains the same. 

My ITIN Expired. Should I Apply for a New ITIN?

If your ITIN has expired, you should follow the same process as renewing an ITIN.  The IRS will revalidate your number so long as you submit the appropriate documentation.  The IRS doesn't assign a new number.