ITIN number renewal and expiry
Renewal
ITINs must be renewed if they are expired or about to expire. Submit Form W-7 with updated information and supporting documents before the ITIN's expiration date to ensure continued validity.
Expiry
ITINs that are not used on a federal tax return for three consecutive years will expire. To reinstate an expired ITIN, you must reapply using Form W-7 with appropriate documentation.