How to Reactivate an Expired ITIN: 2026 Guide

ITIN Reactivation vs. Renewal: What's the Difference?

Both reactivation and renewal use the same IRS form (Form W-7), but they describe different situations. Understanding the difference helps you prepare the right documents and set correct expectations.

The key practical difference is that reactivation often requires obtaining new identification documents, since the originals used years ago are likely expired. Planning ahead for document gathering can save weeks.

When You Need to Reactivate Your ITIN

You need to reactivate your ITIN if any of the following apply:

• You have not used your ITIN on a federal tax return for 3 or more consecutive years, and it has expired under the non-use rule.
• Your ITIN's middle digits were part of the IRS rolling expiration schedule, and you never renewed when notified.
• You received an IRS notice stating your ITIN is no longer valid and credits were disallowed on a recent return.
• You need to file back taxes for years when your ITIN was already expired.

For a full breakdown of when and why ITINs expire, see our ITIN expiration guide.

The ITIN Reactivation Process

Reactivating your ITIN follows the same steps as a renewal application:

1. Complete Form W-7. Fill out the form and check the “Renewal” box at the top. Enter your existing ITIN number on the form. Do not apply for a new ITIN.
2. Gather valid identification. You need a current, unexpired passport (best option) or a combination of two documents proving identity and foreign status. All documents must be originals or certified copies.
3. Decide whether to attach a tax return. You can submit Form W-7 on its own for reactivation, or attach it to a federal tax return. Attaching a return lets the IRS process both together once your ITIN is restored.
4. Submit your application. Mail Form W-7 and documents to the IRS ITIN Operation in Austin, TX. Or use a Certifying Acceptance Agent (CAA) to verify your documents locally and submit on your behalf.
5. Wait for your CP565 notice. The IRS will mail a confirmation notice once your ITIN is reactivated. This takes 6 to 11 weeks from the date the IRS receives your application.

Documents Needed for ITIN Reactivation

The IRS requires proof of identity and foreign status. A valid passport is the simplest option because it satisfies both requirements with a single document. If you do not have a passport, you need two documents from the following list:

• National identification card (with photo, name, address, date of birth)
• Foreign driver's license
• Birth certificate (required for dependents under 18)
• Foreign military identification card
• Visa issued by the U.S. Department of State
• U.S. or foreign medical records (for dependents under 6)

Reactivation Timeline and Our Service

The IRS processes reactivation applications in 6 to 11 weeks, identical to new applications and renewals. Using a CAA like itin.so does not change the IRS processing window, but it eliminates the most common causes of delay: document errors, incomplete forms, and the need to mail original documents.

Our team handles the entire reactivation process for you. We verify your documents, prepare your Form W-7, and submit everything to the IRS. You keep your original passport and documents throughout the process.

Whether you need a standard ITIN renewal or a full reactivation of a long-expired ITIN, our CAA service ensures your application is correct the first time.