Do I need to renew my ITIN if I don’t file U.S. tax returns?
Not necessarily. An ITIN generally expires if it has not been used on a U.S. federal tax return for three consecutive tax years. However, you only need to renew an expired ITIN if you intend to include it on a U.S. federal tax return. If you use your ITIN solely for banking, financial accounts, or information returns such as Form 1099, renewal is generally unnecessary for IRS tax-filing purposes. Individual financial institutions may have their own requirements.