What are the ITIN middle digit expiration rules?

The IRS expires ITINs based on the 4th and 5th digits (middle digits) of the 9-digit number. ITINs with middle digits 70 through 88 were issued before 2013 and have all expired as of 2021. ITINs with middle digits 90 through 99 and 00 through 20 are assigned to newer applicants and remain valid unless unused for 3 consecutive years. Check your ITIN format: 9XX-XX-XXXX, where the XX after the dash are your middle digits.

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

The IRS will process your tax return but will not apply any exemptions, credits, or deductions claimed with the expired ITIN. This means you lose the Child Tax Credit, education credits, and other benefits until you renew. The IRS sends a notice (CP565) explaining the ITIN is expired and providing renewal instructions. Renew before filing to avoid delays.

Can I renew my ITIN before it expires?

Yes. The IRS accepts renewal applications at any time, even before expiration. Proactive renewal avoids processing delays during tax season. If your ITIN middle digits are scheduled for expiration, renew at least 3 months before you plan to file your tax return. The IRS processes renewals in 6 to 11 weeks, and peak season extends this to 11+ weeks.

Do I need to attach a tax return when renewing my ITIN?

No. ITIN renewal does not require a tax return attachment. You submit Form W-7 with the Renewal checkbox marked, along with your identification documents. However, if you are filing a tax return for the current year, you can submit both the W-7 renewal and tax return together in the same envelope to save time.

How long does ITIN renewal take in 2026?

The IRS processes ITIN renewals in 6 to 11 weeks during normal periods. During peak tax season (January through April), processing extends to 11 to 14 weeks. Submit your renewal early in the off-season (May through November) for faster processing. You receive a CP565 notice with your renewed ITIN once approved.

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

Yes. The IRS allows family ITIN renewal on a single submission. If the primary ITIN holder is renewing, all family members listed on the same tax return can renew simultaneously. Each family member needs a separate Form W-7 but all forms can be mailed in the same package. This saves time and ensures all ITINs are active for the next filing.

What documents do I need to renew my ITIN?

ITIN renewal requires Form W-7, a valid passport (or 2 alternative documents from the IRS accepted list of 13 documents), and your previous ITIN assignment notice if available. You do not need a tax return for renewal-only applications. If using a Certifying Acceptance Agent, you keep your original documents and the CAA submits certified copies.

How much does ITIN renewal cost?

The IRS charges $0 for ITIN renewal processing. Professional preparation costs are the same as new applications: $297 for Standard service and $297 for Express service at itin.so. Both include Form W-7 preparation, document verification through a Certifying Acceptance Agent, and submission guidance. The renewal process is identical to a new application except no tax return is required.

Will my ITIN number change when I renew?

No. When you renew an expired ITIN, the IRS reactivates your existing 9-digit number. You keep the same ITIN you were originally assigned. This is important for continuity with banks, employers, and other entities that have your ITIN on file. The renewed ITIN remains valid as long as you use it on a tax return at least once every 3 years.

Updated April 2026 | Source: IRS ITIN Information

Do I Need to Renew My ITIN? 2026 Renewal Checker

ITINs expire under 2 conditions: the middle digits fall in the expired range (70 through 88), or the ITIN has not been used on a federal tax return for 3 consecutive years. Use this checker to determine your renewal status instantly. The IRS processes approximately 800,000 ITIN renewals per year. For a complete walkthrough, read our full ITIN renewal guide.

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ITIN Middle Digit Expiration Schedule

The IRS implemented a rolling expiration schedule starting in 2017. ITINs are expired based on their middle digits (the 4th and 5th digits of your 9-digit ITIN). Here is the complete schedule:

Middle Digits	Expiration Year	Status in 2026
70, 71, 72, 78, 79, 80	2017	Expired - renew now
73, 74, 75, 76, 77, 81, 82	2018	Expired - renew now
83, 84, 85, 86, 87	2019	Expired - renew now
88	2020	Expired - renew now
90 to 99, 00 to 20	Active (unless unused 3 years)	Valid if used recently

The 3-Year Non-Use Expiration Rule

Even if your ITIN middle digits are not in the expired range, your ITIN expires if you have not included it on a federal tax return for any of the last 3 consecutive tax years. For 2026, this means your ITIN is expired if it was not used on a return for tax years 2023, 2024, or 2025. The IRS counts the tax year of the return, not the filing date.

To prevent expiration, file at least one federal tax return every 3 years using your ITIN. This applies even if you have minimal or no US-source income. A zero-income return filed with your ITIN keeps the number active.

How to Renew Your Expired ITIN

ITIN renewal uses the same Form W-7 as a new application. Check the "Renewal" box at the top of the form. You need your current (expired) ITIN, a valid passport or 2 alternative identification documents, and the completed W-7. No tax return is required for renewal-only submissions.

Submit by mail to the IRS Austin Processing Center, through a Certifying Acceptance Agent, or in person at an IRS Taxpayer Assistance Center. Processing takes 6 to 11 weeks. Your renewed ITIN keeps the same 9-digit number.

Frequently Asked Questions About ITIN Renewal

Your ITIN has expired if it meets either of 2 conditions: the middle digits fall in the 70 to 88 range (issued before 2013 and now expired under the IRS rolling expiration schedule), or you have not used the ITIN on a federal tax return for 3 consecutive tax years. For tax year 2026, ITINs not used on a return filed in 2023, 2024, or 2025 are expired.

Need to renew your expired ITIN? Our CAA-assisted service handles the entire process. Standard $297 or Express $297.

Renew Your ITIN Now

Keep your original documents. Free eligibility review included.