Last Updated September 20, 2022
The Protecting Americans from Tax Hikes (PATH) Act of 2015 includes important changes to the Individual Taxpayer Identification Number (ITIN) program. One provision deactivated unused ITINs issued before January 1, 2013. Other ITINs issued before 2013, which had been recently used to file a return, still were required to be renewed to be used on a tax return. This renewal process is designed to verify all ITINs under the same procedures.
ITIN Renewal Requirement
Who Is Affected?
The IRS mailed notices to inform the following categories of ITIN holders that they needed to renew an ITIN (for the filer, a spouse, or a dependent) in order to file their next tax return.
- ITINs with middle digits 70, 71, 72, 73, 74, 75, 76, 77, 78, 79, 80, 81, 82, 83, 84, 85, 86, 87, or 88 (i.e. 9NN-88-NNNN).
- ITINs assigned before 2013 with middle digits 90, 91, 92, 94, 95, 96, 97, 98, or 99 (i.e. 9NN-98-NNNN)
Those who renewed their ITIN in response and filed a return are not required to renew again. Those who did not respond and now wish to file a tax return may still apply to renew their same ITIN.
Additionally, the following ITINs expired on December 31, 2021:
- ITINs that have not been used on a federal income tax return at least once during tax years 2018, 2019, or 2020.
Similarly, ITINs that were not used on a tax return during tax years 2019, 2020, or 2021 will expire on December 31, 2022.
The IRS will send taxpayers who try to file tax returns with an expired ITIN a notice about the renewal requirement. Taxpayers will experience processing delays until they renew their ITIN. Refunds for some tax credits like the Child Tax Credit and the American Opportunity Tax Credit will be held until the ITIN is renewed.
Please note that if you are submitting a new ITIN application, you are NOT eligible for the Expanded Child Tax Credit. Read more here.
What is the Renewal Process?
One can renew an expired ITIN by completing and submitting to the IRS Form W-7, “Application for IRS Individual Taxpayer Identification Number,” and all required identification documents (see pages 3-4), along with the tax return. The “Renew an Existing ITIN” box at the top of the application and a reason for submitting Form W-7 must be checked. The W-7 application can be submitted three different ways:
- Mail the application and tax return to the IRS address listed on the form W-7 instructions with original identification documents or copies that are certified by the agency that issued them. Documents will be returned within 60 days.
- Visit an IRS authorized Certified Acceptance Agent or authorized VITA site that can verify some identification documents so that the originals do not need to be mailed to the IRS.*
- Schedule an appointment at an IRS Taxpayer Assistance Center designated to verify some identification documents so that the originals do not need to be mailed to the IRS.**
*Certified Acceptance Agents can verify identification documents for the primary and secondary applicant. For dependents, they can only verify passports and civil birth certificates. For all other documents, they must send the original or certified copies directly to the IRS for verification.
**Taxpayer Assistance Centers can verify identification documents for the primary and secondary applicant. For dependent applicants, they can only verify passports, birth certificates, or national ID cards.
To assist households with multiple expired ITINs, other members of a household with expired ITINs who would be on the same tax return may renew at the same time by attaching their separate applications to the return.
The IRS will process renewal applications in order of receipt. For more information on where the IRS is in processing submitted Form W-7s, refer to this FAQ. If the IRS requires additional information, they will send a notice to the renewal applicant. Taxpayers should allow at least eleven weeks from the mailing date for an ITIN application status update from the IRS. If you do not receive a status update within that time, call the IRS at 1-800-829-1040 to check on the status of your renewal.
Documentation Requirements for Children
As of October 1, 2016, passports must have a date of entry into the U.S. for dependents from a country other than Canada or Mexico or dependents of military members overseas. Applicants that don’t will be required to submit additional documentation to prove U.S. residency based on the dependent’s age:
- Under 18 – medical records, school records, a state identification card or driver’s license that lists the applicant’s name and U.S. address, or a U.S. visa
- Over 18 – school records, rental statements, bank statements, a state identification card or driver’s license that lists the applicant’s name and U.S. address, a U.S. visa, or utility bills listing the applicant’s name and U.S. address
The IRS has released several resources to assist ITIN holders and organizations working with this population.