IRS ITIN Number Renewal Requirements

Please note: The sole purpose of obtaining or renewing an ITIN is to file a U.S. Federal Tax Return. However, not everyone qualifies for an ITIN. Find out if you qualify by taking our Eligibility Quiz.

Has Your ITIN Expired?

You will need to renew your ITIN:

  • If you haven’t used your ITIN at least once in the previous three years to file your U.S. federal tax return.
  • If, in the previous three years, you may still need to renew it if it was originally issued over 10 years ago.

You do not need to renew your ITIN:

  • If you are not filing the current year’s federal tax return.
  • You have a Social Security Number (SSN), or are eligible for one.

You may still file your tax return with an expired ITIN, but the IRS processing time will take longer. Also, since your tax return won’t be able to be finalized by the IRS, your tax credits or refunds will be delayed.

Your dependents and/or your spouse do not need to apply for an ITIN or renew an existing one. The only exceptions are when:

  • You are claiming an allowable tax benefit for them.
  • They are filing separate U.S. federal tax returns.

ITIN Number Renewal Process

The requirements for a renewal are the same as for a new application. The IRS requires you to submit the following documents to renew an ITIN:

  • Form W-7, Application for IRS Individual Taxpayer Identification Number
  • Original proof of identity and foreign status documents
  • The reason you are applying for a renewal

There are three ways to apply:

  1. By mail or private delivery service
  2. In person, at an IRS Taxpayer Assistance Center
  3. Through an IRS Certified Acceptance Agent (CAA)

For complete details, see ITIN Application & Form W-7 Instructions.

If you are applying on your own, by either Option 1 or 2, there are some drawbacks:

  • It can take quite a long time. For example, applying by mail can take up to 12 weeks or longer for the IRS to process and return your documents.
  • If your application is inaccurate, incomplete or contains invalid documents, it may be rejected by the IRS.

Note: There is no option for submitting your renewal application online.

Applying Through a Certified Acceptance Agent

As defined by the IRS, “An acceptance agent is a person or an entity (business or organization) who, pursuant to a written agreement with the IRS, is authorized to assist individuals and other foreign persons who do not qualify for a Social Security Number but who still need a Taxpayer Identification Number (TIN) to process a Form 1040 and other tax schedules. The acceptance agent facilitates the application process by reviewing the necessary documents and forwarding completed Forms W-7 to IRS.”

Our CAA accreditation was achieved by:

  • Meeting advanced education and training standards, such as being an Enrolled Agent.
  • Background and tax compliance checks: Once an application is submitted, the IRS conducts automated suitability checks.
  • Completing the IRS forensic document training. The IRS states, “CAAs are required to complete formal forensic document training to obtain the necessary skills to authenticate original identification documents presented to them for use in submitting a Form W-7, IRS Application for Individual Taxpayer Identification Number.”

For further details, see IRS Certified Acceptance Agent.

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