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ITIN Reactivation Guide 2026: How to Restore an Expired ITIN

Updated April 2026

Current for 2026 tax year

ITIN reactivation and ITIN renewal are the same process. The IRS has no separate reactivation form, no special fee, and no alternative procedure. You submit Form W-7 with the "Renew" box checked, include your identity documents, and the IRS restores your original ITIN number. The IRS fee is $0 under Rev Proc 2015-35. Processing takes 7 to 11 weeks. This guide covers the full process, including documents, timeline, cost, and how to file taxes while waiting.

Are ITIN Reactivation and Renewal the Same Thing?

Yes. The IRS treats them identically. There is no distinct reactivation form, no special fee, and no alternative procedure. Whether your ITIN expired last month or 5 years ago, you restore it by filing Form W-7 with the renewal box checked. The IRS uses "renewal" in all official communications. "Reactivation" is the common term taxpayers and professionals use for restoring a long-expired ITIN.

FeatureReactivationRenewal
Form usedForm W-7Form W-7
IRS fee$0$0
Processing time7 to 11 weeks7 to 11 weeks
Tax return requiredNo (Rev Proc 2015-35)No (Rev Proc 2015-35)
ITIN numberSame number restoredSame number restored
IRS official termRenewalRenewal

Source: IRS Form W-7 Instructions, Rev Proc 2015-35.

When Does Your ITIN Need Reactivation?

2 independent triggers expire your ITIN.

Three-Year Non-Use

If your ITIN was not on any federal return for tax years 2023, 2024, and 2025, it expired at end of 2025. Filing as filer, spouse, or dependent counts. Even 1 return in the window prevents expiration.

Middle-Digit Schedule

ITINs with middle digits 70-84 are already expired. Digits 85, 86, 87 expire December 31, 2026. This operates independently from non-use. See the full ITIN expiration schedule.

Call 1-800-829-1040 to verify your status. A Certifying Acceptance Agent can check and begin renewal the same day.

What Are the 4 Steps to Reactivate Your ITIN?

4 steps complete the process. Identical to a standard renewal.

Step 1: Complete Form W-7

Download Form W-7 from irs.gov. Check "Renewal of existing ITIN." Enter your ITIN. Match your name, address, and DOB to IRS records.

Step 2: Gather Identity Documents

1 passport or 2 from the IRS-approved list of 13 documents. Originals or agency-certified copies only.

Step 3: Choose Submission Method

Mail to IRS Austin, TX; visit a TAC in person; or use a CAA who certifies copies so you keep your passport.

Step 4: Wait for CP565 Confirmation

7 to 11 weeks. Your same ITIN number is restored. Track at itin.so/itin-application-status.

Need to reactivate your ITIN?

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What Documents Do You Need for Reactivation?

13 documents accepted. 2 practical approaches.

Passport Only (Fastest)

Proves both identity and foreign status. With a CAA, you never mail the original. 90%+ of applicants use this path.

Two Documents from IRS List

National ID + birth certificate, driver's license + visa, or other combinations. See the complete checklist. Mailing originals means 60+ days without your documents.

How Long Does ITIN Reactivation Take?

PhaseEstimated Time
Document preparation (CAA)2 to 10 business days
Postal delivery to IRS5 to 10 business days
IRS processing7 to 11 weeks
CP565 confirmation mailed1 to 2 weeks
Total (end to end)9 to 14 weeks

Peak season pushes toward 11+ weeks. Off-peak: 7-8 weeks. See processing time tracker and processing time by month.

ITIN Reactivation and Renewal Process Explained

Can You File Taxes While Reactivation Is Pending?

Yes. 2 paths forward.

Path 1: File and Renew Together

Attach Form W-7 to your return. Mail together. IRS processes renewal first, then applies credits. Recommended during tax season.

Path 2: File with Expired ITIN

The IRS accepts the return but strips credits. Once renewal completes, credits are applied retroactively. Longer wait for full refund.

Do not skip filing. File on time to avoid penalties. See Form 1040-NR guide for non-resident filing and expired ITIN renewal guide.

How Much Does ITIN Reactivation Cost?

$0 IRS fee. All costs are preparation and submission.

MethodCostPassport Mailing
DIY$0 + postageRequired
itin.so Standard$197Not required
itin.so Express$297Not required
CPA firms$300-$500+Varies

See ITIN cost guide and service comparison.

Reactivate your ITIN starting at $197

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How Do You Prevent Future ITIN Deactivation?

4 habits keep your ITIN active after reactivation.

File Every 3 Years

Even a zero-income return resets the clock. Being listed as a spouse or dependent counts.

Track the Middle-Digit Schedule

Renew proactively before your digits are retired. No penalty for early renewal.

Keep Your IRS Address Current

File Form 8822 after any move. CP48 notices go to last address on file.

Set Annual Reminders

Check your status in January each year. See who needs to renew and expiration guide.

ITIN Reactivation: Frequently Asked Questions

Yes. The IRS has no separate reactivation process. Whether your ITIN expired 1 month or 5 years ago, you restore it by filing Form W-7 with the renewal box checked. You receive your same ITIN number back. The terms reactivation and renewal are interchangeable. The IRS uses 'renewal' in all official communications.

Reactivate Your ITIN or Apply for a New One

IRS-certified Certifying Acceptance Agent. No passport mailing. 100% money-back guarantee.

Standard $197 | Express $297