Is the W-7 form used for both renewal and new applications?

Yes. Form W-7 is used for both ITIN renewals and new applications. The difference is in Section 1: new applicants check box (a) and renewals check box (f). Renewals must include the existing ITIN number on the form. New applicants leave the ITIN field blank. Both require identification documents. The key difference is whether a tax return is required with the submission.

Do I need to attach a tax return for ITIN renewal?

No. ITIN renewals do not require a federal tax return to be attached to Form W-7. You can submit the renewal W-7 with identification documents only. New ITIN applications typically require a tax return unless you qualify for one of the 5 exception categories. This is one of the biggest differences between renewal and new application processes.

How long does ITIN renewal take compared to a new application?

ITIN renewals take 6 to 10 weeks during non-peak periods and 8 to 14 weeks during tax season (January through April). New ITIN applications take 7 to 11 weeks off-peak and 9 to 14 weeks during tax season. Renewals are slightly faster because the IRS already has your record on file. Both processes use the same IRS ITIN Operation in Austin, Texas.

Can I renew my ITIN and file my tax return at the same time?

Yes. Attach your renewal W-7 to your federal tax return and the IRS processes both together. This is the most efficient approach if you need to file taxes and renew simultaneously. The IRS holds your tax return until the ITIN is renewed, then processes the return. This means your refund (if applicable) takes longer. File as early as possible to minimize delays.

What happens if I use an expired ITIN on my tax return?

The IRS processes your tax return but denies any exemptions and credits claimed using the expired ITIN. You receive a notice explaining that the ITIN must be renewed. You do not face penalties for filing with an expired ITIN, but you lose credits like the Child Tax Credit until you renew. Once renewed, you can amend your return to claim the missed credits.

Can I renew my family members' ITINs at the same time as mine?

Yes. The IRS allows family ITIN renewals. If your ITIN has expired, you can include renewal applications for your spouse and dependents in the same submission. Each family member needs a separate W-7 form and identification documents. This saves time because you only need one mailing. Family renewals follow the same 6 to 14 week processing timeline.

What identification documents are needed for ITIN renewal?

ITIN renewal requires the same 13 accepted documents as a new application. A valid passport is the most common and is the only standalone document that proves both identity and foreign status. If you do not have a passport, provide 2 documents: one for identity and one for foreign status. Use a Certifying Acceptance Agent to avoid mailing your original passport to the IRS.

Does my ITIN number change when I renew?

No. Your ITIN number remains the same after renewal. The IRS reactivates your existing 9-digit number. You do not receive a new number. This means all your previous tax records, bank accounts, and financial relationships tied to your ITIN remain valid. You receive a new CP565 letter confirming the renewal with the same ITIN number.

How much does ITIN renewal cost compared to a new application?

Filing Form W-7 for either renewal or new application is free when submitted directly to the IRS. Professional service costs are similar: Certifying Acceptance Agents charge $50 to $275 for either process. Services like itin.so charge $297 for standard or $297 for express processing for both renewals and new applications. There is no cost difference between the two processes.

ITIN Renewal vs New Application: Which Do You Need?

Updated April 2026

Direct answer: If you previously had an ITIN that expired, you need a renewal. If you never had an ITIN, you need a new application. Both use Form W-7, but renewals check box (f) and do not require a tax return. New applications check box (a) and usually require a tax return. Renewals take 6 to 10 weeks. New applications take 7 to 11 weeks.

When Does an ITIN Expire and Require Renewal?

ITINs expire under 2 conditions. First, any ITIN not used on a federal tax return for 3 consecutive tax years expires automatically. Second, the IRS systematically expired ITINs based on middle digit ranges between 2017 and 2021. Middle digits 70-88 expired in 2017-2018. Middle digits 90-92, 94-99, 73-75, 83-88 expired in subsequent years. As of 2026, all ITINs with middle digits 70-88, 90-99 that were not renewed have expired. Check your ITIN middle digits (the 4th and 5th digits) to determine if your ITIN was part of the expiration schedule. See our ITIN expiration guide for the complete schedule.

What Is Different About the ITIN Renewal Process?

ITIN renewal has 3 key differences from a new application. First, you check box (f) on Form W-7 Section 1 instead of box (a). Second, you write your existing ITIN number on the form. Third, you do not need to attach a federal tax return. You only need to submit Form W-7 with supporting identification documents. The IRS reactivates your existing ITIN number after processing. You receive a confirmation letter (CP565) with the same ITIN you previously held. Your tax history and financial records remain linked to the same number. Read our complete ITIN renewal guide for step-by-step instructions.

What Is the New ITIN Application Process?

A new ITIN application is for people who have never been assigned an ITIN by the IRS. You check box (a) on Form W-7 Section 1. You must attach a valid federal tax return (Form 1040, 1040-NR, or 1040-SR) unless you qualify for one of the 5 exception categories. You need identification documents proving identity and foreign status. The IRS assigns a new 9-digit ITIN starting with 9 and mails a CP565 notice. The process takes 7 to 11 weeks off-peak or 9 to 14 weeks during tax season. See our step-by-step application guide for the full 7-step process.

How Do Renewal and New Application Compare Side by Side?

Feature	ITIN Renewal	New ITIN Application
Who needs it	Previously had ITIN, now expired	Never had an ITIN before
W-7 checkbox	Box (f) - Renewal	Box (a) - New
Tax return required	No	Yes (with exceptions)
Processing time	6-10 weeks (off-peak)	7-11 weeks (off-peak)
ITIN number	Same number reactivated	New number assigned
ID documents	Same 13 accepted types	Same 13 accepted types
Cost (DIY)	Free (IRS filing)	Free (IRS filing)

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What Happens If You Apply for a New ITIN When You Should Renew?

If you submit a new application (box a) when you already have an expired ITIN, the IRS rejects the application. The IRS checks all new applications against existing records. The rejection notice tells you to renew instead. This delays your ITIN by 4 to 8 additional weeks. To avoid this, check whether you have an existing ITIN before applying. Call the IRS at 1-800-829-1040, check old tax returns, or review your records for a CP565 letter. See our guide on finding your ITIN number.

Can You Renew an ITIN That Has Been Expired for Many Years?

Yes. There is no time limit on ITIN renewal. You can renew an ITIN that expired 1 year ago or 10 years ago. The process is the same regardless of how long it has been expired. The IRS does not delete expired ITINs from their system. Your original ITIN number and associated tax history remain in IRS records permanently. When you renew, the IRS reactivates the same number. There is no penalty or additional fee for renewing a long-expired ITIN. The only requirement is current identification documents and a completed W-7 with box (f) checked.

Should You Renew Your ITIN Before or During Tax Season?

Renew before tax season for the fastest processing. Submit your renewal W-7 between May and December when the IRS processes applications in 6 to 10 weeks. During tax season (January through April), processing extends to 8 to 14 weeks. If you need to file a tax return, you can attach the renewal W-7 to your return and submit them together. The IRS holds the return until the ITIN is renewed, then processes both. This delays any refund but is more convenient than submitting separately. Check our processing time by month guide for optimal timing.

Government Sources

ITIN expiration and renewal rules per IRS Publication 1915 and Form W-7 instructions (Rev. 2025). Middle digit expiration schedule per IRS Notice 2016-48. Processing times from IRS Operations data as of April 2026. All information verified against irs.gov official publications.

ITIN Renewal vs New Application: Frequently Asked Questions

If you were previously assigned an ITIN (9-digit number starting with 9) and it has expired due to non-use for 3 consecutive years or middle digit expiration, you need to renew. If you have never been assigned an ITIN by the IRS, you need a new application. Check your records for a CP565 letter or call the IRS at 1-800-829-1040 to verify whether you have an ITIN on file.

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