Does Your ITIN Expire? How Expiry and Renewal Work
ITINs don’t last forever if you don’t use them. Here’s the three-year rule, what a CP48 notice means, and when you actually need to renew.
Unlike an SSN, an ITIN can expire. Many people discover this only when they try to file a return and their old ITIN no longer works. Here’s how it works.
When does an ITIN expire?
An ITIN that has not been used on a federal tax return at least once in three consecutive tax years expires on December 31 of the third year. In other words, if you file a U.S. federal return using your ITIN at least once every three years, it stays active.
How do I know my ITIN is expiring?
The IRS may tell you. CP48 — your ITIN is about to expire. Don’t rely only on that letter, though — if you’ve moved, it may not reach you. Check the last year you filed a return with your ITIN.
Do I need to renew if I don’t file a tax return?
No. You only need to renew an ITIN when you need it to file a U.S. federal tax return. If you have no filing requirement, you can leave it until you do.
How do I renew an ITIN?
Renewing uses the same Form W-7 (tick "Renew an existing ITIN") and, unless an exception applies, a federal tax return. You enter your existing ITIN on the form and provide the same kind of identity documents as for a new application. The IRS explains the process on its How to renew an ITIN page.
How long does a renewal take?
Renewals go through the same IRS processing as new applications: 7 weeks (9–11 weeks from January 15 to April 30 or from abroad).
Can my family renew at the same time?
Yes. Each person whose ITIN is expiring and who will be on the return files their own W-7 renewal with their own documents. See ITIN for spouse and dependents for the documents each person needs.
Read our full ITIN renewal guide, or start your renewal — ITIN Complete prepares the renewal return and the W-7 together.