To check if your ITIN is valid or expired, call the IRS at 1-800-829-1040 and ask a representative to look up your account. Your Individual Taxpayer Identification Number can lapse for two reasons: it wasn’t used on a federal tax return for three consecutive years, or it fell inside one of the middle-digit cohorts the IRS retired under the 2015 PATH Act. Confirming status matters more for the 2026 filing season because ITIN holders may again be able to claim the Child Tax Credit for qualifying children who don’t have a Social Security number.
The Two Ways an ITIN Expires
If your ITIN doesn’t appear on any federal tax return for three consecutive tax years, it automatically expires on December 31 of that third year. It counts as “appearing” whether you filed as the primary taxpayer, as a spouse, or were listed as a dependent on someone else’s return. So if the last return carrying your ITIN was for tax year 2022 and nothing was filed for 2023, 2024, or 2025, your ITIN expired on December 31, 2025.1Internal Revenue Service. Notice 2016-48 – Implementation of PATH Act ITIN Provisions
The second trigger is older. The Protecting Americans from Tax Hikes (PATH) Act of 2015 required the IRS to retire older ITINs on a rolling schedule based on the middle digits (the fourth and fifth numbers) of the ITIN, and to retire every ITIN issued before 2013 by January 1, 2020.1Internal Revenue Service. Notice 2016-48 – Implementation of PATH Act ITIN Provisions By 2026, every cohort in that schedule has already cycled through. If you’ve held the same ITIN since before 2013 and never renewed, treat it as expired regardless of whether you’ve been filing.
How to Confirm Whether Your ITIN Is Still Active
Call the IRS
The most direct check is the phone call. Dial 1-800-829-1040 and follow the prompts to reach a representative who handles taxpayer identification questions. They’ll verify your identity with security questions and then tell you whether your ITIN is active, expired, or flagged for renewal.2USAGov. Get an Individual Taxpayer Identification Number (ITIN) to File Your Tax Return Before you call, have your ITIN, full legal name, date of birth, and a recent tax return in front of you.
Calling from outside the United States, use 267-941-1000. You can also fax questions to 681-247-3101 or go through the IRS international contact page.3Internal Revenue Service. Help with Tax Questions – International Taxpayers
Look for a Notice CP48
The IRS mails Notice CP48 to the last address on file when an ITIN is approaching expiration. The letter names the affected ITIN and lists the renewal steps.4Internal Revenue Service. Notice CP48 If you received one and never acted, your number is almost certainly expired now. If you’ve moved without updating your address with the IRS, the notice may have gone to an old address and never reached you.
Check Your Own Filing History
Pull the last three years of federal tax returns you filed. If your ITIN appears on any of them, the three-year non-use rule hasn’t been triggered. You can also request a tax return transcript from the IRS, though that process itself asks for a valid taxpayer identification number.
Why Checking Matters for the 2026 Filing Season
Filing with an expired ITIN doesn’t invalidate your return, but the IRS will delay processing, disallow tax credits tied to the expired number, and reduce your refund accordingly. A letter will follow explaining what was adjusted.5Internal Revenue Service. How to Renew an ITIN
The credits at stake are larger for 2026. The temporary rule requiring a qualifying child to have a work-authorized Social Security number for the Child Tax Credit is scheduled to expire at the end of 2025. Starting with 2026 returns, filers should be able to claim the credit using an ITIN for their qualifying children, unless new legislation reinstates the SSN requirement.6Congressional Research Service. Noncitizen Eligibility for the Child Tax Credit: In Brief Filing with an expired number could cost you hundreds or thousands of dollars you’d otherwise qualify for.
How to Renew If Your ITIN Is Expired
Renewals use Form W-7, the same form as a first-time application. Check the “renewal” box and provide your existing ITIN, current mailing address, and permanent foreign address if applicable.7Internal Revenue Service. Instructions for Form W-7 Unlike an original application, a renewal doesn’t have to be attached to a tax return. You can submit Form W-7 on its own.8Internal Revenue Service. About Form W-7, Application for IRS Individual Taxpayer Identification Number
Documents You’ll Need
A valid passport is the simplest option because it proves identity and foreign status in one document. Without a passport, you need two documents: one for identity and one for foreign status. Acceptable choices include a national identification card, USCIS photo ID, U.S. visa, foreign military ID, civil birth certificate, or foreign voter’s registration card for both categories; a U.S. driver’s license, state ID, U.S. military ID, or foreign driver’s license works for identity only. For dependents, a passport used alone must show a date-of-entry stamp into the United States; otherwise you’ll need a separate document such as school records, medical records, or a civil birth certificate to establish U.S. residency.9Internal Revenue Service. ITIN Supporting Documents
Where to Send It
By mail, send Form W-7 and your supporting documents to:
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-934210Internal Revenue Service. Where to File Forms Beginning with the Letter W
Mailing original documents like a passport means going without them until the IRS returns them, which takes time on top of the normal processing window. Two ways around that: a Certified Acceptance Agent (CAA) can verify your documents in person, certify copies, and submit the application for you, typically for a fee.7Internal Revenue Service. Instructions for Form W-7 Or you can book an appointment at an IRS Taxpayer Assistance Center, where staff verify documents on the spot. Some Volunteer Income Tax Assistance (VITA) sites have CAAs on hand and handle ITIN applications at no charge, returning your documents the same day and mailing the application for you.11Internal Revenue Service. Volunteer Income Tax Assistance (VITA) Sites with ITIN Services
Renew the Whole Family Together
When one household member needs a renewal, you can renew ITINs for the tax filer, spouse, and any dependents listed on the return at the same time. Bundling saves another trip through the process the next time someone’s number lapses.
How Long It Takes
The IRS estimates up to 11 weeks to process a Form W-7 after receiving it, and longer during peak filing season.12Internal Revenue Service. ITIN Documentation Frequently Asked Questions Submit well before your filing deadline. Your ITIN itself doesn’t change on renewal; the same nine-digit number becomes active again, and a confirmation letter follows. If you already filed a return with an expired ITIN and had credits disallowed, renewing lets you contact the IRS about reprocessing that return to restore the credits.