ITINs expire, and expired ITINs cause real problems at exactly the wrong moment: filing season. The rules are simple once stated plainly, and renewal is straightforward when it is done before the return that needs it.
When an ITIN expires
An ITIN expires when it has not been used on a federal tax return for three consecutive years. Use it on a return and the clock resets; leave it unused for three filing years and it lapses at the end of the third year. If you are not sure where yours stands, the practical test is simple: when did the number last appear on a filed return? If the answer is more than a couple of years ago, check before you file again.
What happens if you file with an expired ITIN
The IRS will generally process the return, but it treats the expired number as a problem: expect processing delays and, more painfully, suspended credits. Credits tied to the taxpayer or dependents can be denied until the ITIN is renewed, which turns an expected refund into months of correspondence. Renewing before filing avoids the whole mess.
How renewal works
Renewal uses the same Form W-7, marked as a renewal, with current identity documents under the same rules as a first application: originals or agency certified copies, with the passport doing the most work. A renewal can be submitted without attaching a tax return, which means the smart move is renewing in the fall, before filing season, when processing is fastest. Families can renew together in one CAA appointment, and if a spouse's or dependent's ITIN is also near expiration, renewing everyone at once saves a second round.
The document rules are the same trap as the original application: mailing originals to the IRS or finding a Certified Acceptance Agent who verifies them in person. Our office handles renewals as a CAA, so your documents stay with you. See our ITIN application service for how appointments work.