Questions about ITIN renewal are quite common for us here at ITIN Genie, whether it be from existing or inquiring potential customers. ITIN renewal is a confusing subject with a few nuances, so in this article we’ll aim to explain everything you need to know.
What is ITIN Renewal?
“ITIN renewal” refers to the process of renewing an Individual Taxpayer Identification Number (ITIN), which is a tax processing number issued by the Internal Revenue Service (IRS) in the United States. ITINs are provided to individuals who are required to have a U.S. taxpayer identification number but are not eligible for a Social Security Number (SSN), often for reasons like non-U.S. residency or immigration status.
Related: Understanding the Individual Taxpayer Identification Number (ITIN): A Comprehensive Guide
After a certain period of inactivity, typically meaning you haven’t filed a tax return, ITINs will go to ‘inactive’ or expired status. The ITIN will still continue to exist and be associated with you as an individual, but there can be some consequences, as discussed below.
Why Might You Need to Renew an ITIN?
The IRS requires ITIN renewal if:
- The ITIN has expired – ITINs issued before 2013 or those not used on a federal tax return in the past three consecutive years may expire.
- You need to file a tax return – An expired ITIN can result in delays or ineligibility for tax credits or deductions, as it is no longer valid for tax processing.
Additionally, when you apply for financial products, such as credit cards, the financial institution may decline you on the basis of your ITIN being inactive or expired.
When Does My ITIN Expire?
Your ITIN will expire if you don’t use it to file a U.S. federal tax return at least once in a three consecutive year period.
For example, if your ITIN wasn’t included on a U.S. federal tax return at least once for tax years 2021, 2022, and 2023, then the ITIN will expire on December 31, 2024.
How Do I Renew My ITIN?
The process for renewing an ITIN is nearly identical to the process for applying for an ITIN. You complete the steps below, including Form W-7 and Form 1040 series tax return.
- Submit Form W-7 – Complete the IRS Form W-7, Application for IRS Individual Taxpayer Identification Number, for renewal.
- Submit Form 1040 NR – Complete the IRS Form 1040-NR (or other relevant tax series form) which constitutes a US federal tax return.
- Include Required Documents – Along with Form W-7 and 1040, submit identification documents (such as a passport) that prove your identity and foreign status.
- Mail or Use an IRS Assistance Center – You can mail your application to the IRS or go in person to an IRS Taxpayer Assistance Center or a Certified Acceptance Agent, such as ITIN Genie, to process the renewal.
As with the initial ITIN application process, there are turnkey services which can help you to renew your ITIN:
Once renewed, the ITIN remains valid for future tax filings and allows taxpayers to continue meeting tax obligations. Of course, if another three consecutive tax seasons go by without a filed return, then the ITIN can again go inactive.
Do I Need to Renew My ITIN?
Whether or not to renew your ITIN is a choice dependent on your personal situation and what you use the ITIN for. If you have a tax liability and need the ITIN to file a US tax return, then it is clear you will need to renew. However it is less clear for those whose primary reason for holding an ITIN is to apply for financial products or hold open accounts with payment processors.
There is dispute over whether an ITIN needs to be active at the time of applying for a credit card or bank account. For example, some have reported being denied for a new Chase credit card because their ITIN was inactive.
In the specific case of holding an ITIN to be able to apply for US credit cards, it is our recommendation that the ITIN be kept active, or be renewed every three years. Although there may be no consequences to using an inactive ITIN, we think you are “Better Safe than Sorry”.
How Do I Keep My ITIN Active?
If you want to avoid the renewal process entirely, then you need to make sure you don’t go three consecutive years without filing a tax return. If you applied for and received an ITIN in 2025 by filing a tax return for 2024, then you need to again file a tax return for one of the tax years 2025, 2026, or 2027.
The main advantage of doing this vs. an ITIN renewal is that you won’t have to complete a Form W-7, which involves providing documents to verify your identity and foreign status to the IRS, such as a Passport or Drivers License & Birth Certificate. Another advantage is that you may be able to submit an electronic return via IRS e-File, instead of submitting a paper return.
However, in order to file a US tax return you need reportable income. This could be something like gambling winnings, a 1099 issued for a bank account welcome bonus or credit card referral points, or one of several other potential income sources.
Conclusion
ITIN renewal is a subject of misconception. Hopefully this article has given you a deeper understanding of how the process works and how it might apply to your personal tax situation. If you have any further questions, don’t hesitate to leave a comment below or contact us.