Can I renew my ITIN without filing a tax return?
Generally, an ITIN renewal must be submitted with a U.S. federal income tax return. If you are not filing a return and do not otherwise need your ITIN included on one, you generally do not need to renew it. Once you need to file a U.S. federal tax return again, you can renew your expired ITIN by submitting Form W-7 with the required tax return and supporting identification documents.