ITIN Renewal in 2026: Who Needs to Renew and How to Do It

01What an ITIN is — and what it isn't

An ITIN is a 9-digit number the IRS issues to people who must file or report U.S. federal taxes but who don't have and can't get a Social Security number (SSN). It's formatted like an SSN: 9XX-XX-XXXX, always starting with a 9.

An ITIN exists for tax purposes only. It does not grant immigration status, authorize employment, or qualify you for Social Security benefits. SSNs go to citizens and work-authorized non-citizens; ITINs go to people with a tax obligation who don't qualify for an SSN.

If you're new to filing in the U.S., start with our complete ITIN filing guide and our immigrant money playbook for the full picture.

02The two ways an ITIN expires

Your ITIN can expire through two completely separate mechanisms. Understanding both matters, because either one can knock your number out of service before filing season.

1. The three-year non-use rule

If your ITIN doesn't appear on a filed federal tax return at least once during three consecutive tax years, it expires automatically at the start of the next calendar year. "Used" means it shows up anywhere on a filed return — as the primary filer, a spouse, or a dependent being claimed.

This rule is permanent and applies to every ITIN ever issued, no matter when you got it or how recently you renewed.

2. The middle-digit schedule (PATH Act)

The Protecting Americans from Tax Hikes (PATH) Act of 2015 set up a phased expiration based on the two middle digits of your ITIN. The IRS retired batches of numbers over time to keep its records accurate.

03Which ITINs are expired right now (2026 checklist)

Here's where things stand in 2026. If any of these describe your number, it's expired and you need to renew before you claim credits or expect a refund.

Example: An ITIN reading 9XX-78-XXXX has expired, because 78 is inside the 70–88 range. An ITIN reading 9XX-93-XXXX is not in any expired batch — but it can still expire under the three-year non-use rule if you stop filing.

If you renewed in response to an earlier IRS letter and filed a return, you don't have to renew again for that same middle-digit batch.

04How to check if your ITIN is expired

The IRS mails a CP48 notice to taxpayers whose ITINs are expiring. But if you moved, changed countries, or your mail got lost, you may never see it. Don't rely on the notice alone.

1. Check the middle digits. Look at the two middle numbers and compare them against the checklist above.
2. Count your filing history. Did your ITIN appear on a return for 2022, 2023, or 2024? If not, it's expired.
3. Check IRS notices and your records. Look for a CP48 in your mail or files.

Still unsure? Call the IRS ITIN helpline at 1-800-908-9982 (U.S.) or +1-267-941-1000 from outside the U.S. Want to estimate what's at stake before you file? Run the numbers on our free calculator.

05Who must renew: filers, spouses, and dependents

Renewal isn't just for the primary filer. Anyone whose ITIN is expiring and who'll appear on a return needs a valid number.

If your spouse or dependents also have expiring ITINs, you can renew everyone at the same time. Submit one Form W-7 per person, then mail them together in a single package.

06Step-by-step: how to complete Form W-7 for a renewal

Form W-7 is the single form for both new ITIN applications and renewals. Here's how to fill it out for a renewal specifically.

1. Check "Renew an existing ITIN." It's in the Application type box in the top-right corner. Don't skip this.
2. Check the reason you're submitting. In the "Reason you're submitting Form W-7" section, check the box that applies — even though you're renewing an already-issued number.
3. Enter your existing ITIN. Put your current number in the box that asks for it, exactly as issued.
4. Fill in your name, mailing address, and foreign address. Match the name on your identity documents.
5. Attach your supporting documents (next section).
6. Sign and date. For dependents, the parent or court-appointed guardian can sign.

There's no IRS fee. The agency recommends submitting your renewal at least 45 days before you need to file a return.

07Required supporting documents

The IRS accepts 13 documents to prove identity and foreign status. The key shortcut: a valid passport is the only stand-alone document.

• If you submit an original valid passport or a certified copy, you don't need anything else.
• Without a passport, you submit two supporting documents from the accepted list.
• For dependents, the passport must show a U.S. date of entry to stand alone. If it doesn't, the dependent needs additional documentation — like a school or medical record showing a U.S. address and recent dates of service.

The IRS returns mailed original documents within 60 days.

08Three ways to submit your renewal

You have three submission paths. Pick the one that fits your comfort with mailing original documents.

1. By mail to the IRS. Send Form W-7, supporting documents, and (if required) your tax return to: IRS ITIN Operations, Internal Revenue Service, P.O. Box 149342, Austin, TX 78714-9342, USA. For private courier (FedEx, DHL, UPS): Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional Hwy, Austin, TX 78741.
2. Through a Certified Acceptance Agent (CAA). A CAA verifies your documents and submits for you — so you don't mail originals. Most CAAs charge $50–$275 for a renewal.
3. At an IRS Taxpayer Assistance Center (TAC). In-person service by appointment.

Processing times: allow 7 weeks for the IRS to respond. During peak season (January 15–April 30) or for overseas applicants, expect 9–11 weeks.

Need a workflow for the rest of your filing year? Our Money Moves Guide lays out the order to handle taxes, savings, and documents.

09What happens if you file with an expired ITIN

You can still file — the IRS will process the return — but the costs are real. The IRS will delay your refund and disallow credits like the Child Tax Credit until your ITIN is renewed.

You can renew, then file an amended return (Form 1040-X) to claim disallowed credits retroactively. That works, but it creates extra paperwork and pushes your refund out by weeks or months.

The cleaner move: renew first, then file. That's why the 45-day lead time matters.

10The 2026 rule change every ITIN family should know

The One Big Beautiful Bill Act (OBBBA), signed July 4, 2025, changed who can claim major credits.

It increased the Child Tax Credit to $2,200 per child — but tightened eligibility. To claim the CTC, the child and at least one parent must now have a Social Security number that authorizes work. ITIN-only families no longer qualify for the CTC, even when the child is a U.S. citizen. This SSN requirement is now permanent.

Other 2025 figures to know: the standard deduction is $15,750 (Single), $23,625 (Head of Household), and $31,500 (Married Filing Jointly). The maximum Earned Income Credit reaches $8,046 for joint filers with three or more qualifying dependents. Note that EITC has its own SSN rules — renewing your ITIN doesn't unlock it.

11After renewal: your number stays the same

Here's the good news. A renewal restores your original ITIN — same number, with all your tax history intact. New applicants get a brand-new number; renewers keep theirs.

Processing takes the same 7 weeks (9–11 in peak season) either way. Once renewed, your ITIN works for every return going forward — as long as you keep filing at least once every three years so the non-use rule never catches you again.

Renew early, file clean, and keep filing. That's the whole strategy.