How do I reactivate an expired ITIN in 2026?

Submit a completed Form W-7 to the IRS with the Renewal box checked and 1 of 13 accepted identity documents. You do not need to attach a tax return for reactivation. Mail your application to IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342, visit 1 of 13 IRS TACs, or use a Certifying Acceptance Agent.

How long does ITIN reactivation take?

ITIN reactivation takes 6 to 11 weeks after the IRS receives your Form W-7. Off-peak submissions (May through December) process in 6 to 8 weeks. Peak season submissions (January through April) take 9 to 11 weeks. Errors on the form add 4 to 8 weeks for correction notices.

Do I need new documents to reactivate my ITIN?

Yes. You must submit current, unexpired identity documents with your reactivation application. Documents used in your original application years ago are likely expired. A valid passport is the best single document because it proves both identity and foreign status. All documents must be originals or certified copies per IRS requirements.

Can I file taxes while my ITIN is being reactivated?

Yes. Attach your federal tax return to your Form W-7 reactivation application. The IRS processes your return once your ITIN is restored. This is the recommended approach because it avoids filing a separate return after reactivation. Write ITIN Application across the top of the return.

Will I get the same ITIN number after reactivation?

Yes. The IRS reissues the same 9-digit ITIN number per IRC Section 6109. Your ITIN is permanently assigned to you. Reactivation restores it to active status. You receive a CP565 notice confirming the reactivation, and you can then use it on tax returns and claim eligible credits.

Can I reactivate my ITIN if I have not filed taxes for 10 years?

Yes. The length of time since your last filing does not prevent reactivation. You submit Form W-7 with the Renewal box checked and current identity documents. If you need to file back taxes, you can attach the oldest unfiled return to your W-7. The IRS does not penalize you for the gap in filing when processing the reactivation itself.

How much does ITIN reactivation cost?

The IRS charges $0 to reactivate an ITIN. Professional services charge for preparation and document certification. itin.so charges $297 service (2-3 business day preparation) with WhatsApp support and a money-back guarantee.

What credits can I claim after reactivating my ITIN?

After reactivation, you can claim all credits available to ITIN holders, including education credits and treaty benefits. The Child Tax Credit requires dependents to have SSNs. You can amend prior returns (Form 1040-X) to reclaim credits that were disallowed when your ITIN was expired, going back up to 3 years.

Do I need a CAA for ITIN reactivation?

A CAA is not required but is recommended. A Certifying Acceptance Agent reviews your Form W-7, verifies your identity documents, and issues a Certificate of Accuracy so you keep your original passport. This eliminates the risk of mailing originals to the IRS and reduces errors that cause 4-8 week delays.

Updated May 2026

How to Reactivate an Expired ITIN in 2026

ITIN reactivation restores a long-expired ITIN to active status using Form W-7 with the Renewal box checked. The IRS charges $0 and processes reactivations in 6 to 11 weeks. You need 1 of 13 accepted identity documents and no tax return is required for the reactivation itself. This guide covers the full reactivation process, how it differs from a standard ITIN renewal, required documents, processing timelines, and what to do if you have not filed taxes in years.

What Is the Difference Between ITIN Reactivation and Renewal?

Both reactivation and renewal use the same IRS form (Form W-7) and cost $0 in government fees. The difference is situational, not procedural. Understanding which applies to you helps set correct expectations for document preparation.

Factor	Renewal	Reactivation
Situation	ITIN just expired or expiring soon	ITIN expired years ago, not filed since
Filing history	Filed within last 3-5 years	No filing for 5+ years
Document challenge	Documents are current	Original documents are expired, need new ones
IRS form	Form W-7, Renewal box checked	Form W-7, Renewal box checked
IRS fee	$0	$0
Processing time	6 to 11 weeks	6 to 11 weeks
Same ITIN number?	Yes	Yes

The main practical difference: reactivation requires obtaining new identity documents because the ones used years ago are expired. Budget 2-4 weeks for getting a new passport or national ID before starting the reactivation process.

When Do You Need to Reactivate Your ITIN?

You need to reactivate your ITIN if any of these 4 situations apply:

You have not used your ITIN on a federal tax return for 3 or more consecutive years, and it expired under the non-use rule per IRC Section 6109(i).
Your ITIN has middle digits 70-88 from the pre-2013 rolling expiration schedule (Rev. Proc. 2015-35), and you never renewed when the IRS sent notice.
You received an IRS notice (CP-48 or similar) stating your ITIN is invalid and credits were disallowed on a recent return.
You need to file back taxes for years when your ITIN was already expired. The IRS requires an active ITIN to process any return.

For the full expiration schedule and rules, see our ITIN expiration guide. If your ITIN expired recently and you file regularly, the standard ITIN renewal process applies.

What Are the Steps to Reactivate Your ITIN?

ITIN reactivation follows 5 steps using Form W-7:

Step 1: Get Current Identity Documents

Since your ITIN has been expired for years, the documents you used originally are almost certainly expired too. Get a new passport (best option) or 2 other IRS-accepted documents. Budget 2-6 weeks for passport processing in most countries.

Step 2: Complete Form W-7 with Renewal Box Checked

Download the current Form W-7 from irs.gov. Check the Renewal box at the top. Enter your existing ITIN number. Fill in all fields with information that matches your new identity documents exactly. Sign and date the form.

Step 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. If you have unfiled returns, attach the most recent one. For guidance on filing taxes with an ITIN, see our dedicated guide.

Step 4: Submit Your Application

Choose 1 of 3 methods: mail to IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342; visit 1 of 13 designated IRS TACs; or use a Certifying Acceptance Agent to verify documents and submit on your behalf.

Step 5: Wait for Your CP565 Notice

The IRS mails a CP565 confirmation notice once your ITIN is reactivated. This takes 6 to 11 weeks from the date the IRS receives your application. After 7 weeks, you can call 1-800-829-1040 to check your application status.

What Documents Do You Need for ITIN Reactivation?

The IRS requires 1 of 13 accepted documents proving identity and foreign status. The document requirements are identical to a new ITIN application:

Passport (standalone, proves both identity and foreign status)
National identification card (standalone, with photo, name, address, DOB)
Foreign driver's license (identity only, need 2nd document)
Birth certificate (required for dependents under 18)
Foreign military identification card
Visa issued by the U.S. Department of State
USCIS photo identification
U.S. or foreign medical records (dependents under 6 only)
U.S. or foreign school records (dependents under 14, or under 18 if a student)

Critical: Documents must be current

Every document you submit must be unexpired at the date of submission. The IRS rejects applications with expired ID documents immediately. Since your ITIN has been lapsed for years, you will need to obtain new documents before applying.

How Long Does Reactivation Take and What Does It Cost?

Processing Timeline

Scenario	Timeline
Clean application, off-peak	6 to 8 weeks
Clean application, peak season	9 to 11 weeks
Application with errors	14 to 20+ weeks
Document gathering + application	8 to 17 weeks total

Cost Breakdown

The IRS charges $0 for reactivation. Professional service costs:

itin.so: $297 (W-7 prep in 7-10 business days, document review, CAA certification)
itin.so: $297 (priority prep in 2-3 business days, WhatsApp support, money-back guarantee)

Using a CAA does not change the IRS processing window but eliminates the most common causes of delay: document errors, incomplete forms, and the need to mail original documents. Compare all options in our ITIN service comparison.

What Can You Do After Reactivating Your ITIN?

Once your ITIN is reactivated, you regain full use:

File current and back tax returns. Use your reactivated ITIN on Form 1040, 1040-NR, or 1040-SR.
Claim disallowed credits. Amend prior returns (Form 1040-X) to reclaim credits stripped when your ITIN was expired, going back up to 3 years.
Open US bank accounts. Banks accept active ITINs for account opening. See our guides on ITIN bank accounts and ITIN credit cards.
Apply for an EIN. Use your ITIN to get a business tax ID. Learn about ITIN vs EIN differences.
Claim tax treaty benefits. Non-resident aliens can reduce or eliminate US tax on specific income types using their country's treaty with the US.

For a full list of ITIN benefits, see what you can do with an ITIN.

Frequently Asked Questions About ITIN Reactivation

ITIN reactivation and renewal use the same Form W-7 with the Renewal box checked. The terms describe different situations. Renewal applies when your ITIN recently expired under the rolling schedule or 3-year non-use rule. Reactivation describes restoring an ITIN that has been lapsed for many years. The IRS process, $0 fee, and 6-11 week timeline are identical for both.

Do not let an expired ITIN cost you tax credits. Reactivate with professional CAA support starting at $297.

Reactivate Your ITIN Now

Not sure if your ITIN needs reactivation? Check when your ITIN expires or start a new ITIN application.