Does a Tax ID Number Expire? Rules for SSN, EIN, ITIN, ATIN, PTIN

Most federal tax ID numbers do not expire. Social Security Numbers and Employer Identification Numbers are permanent for life or for the life of the business. The exceptions are the Individual Taxpayer Identification Number, which expires after three consecutive years of non-use (and, under a 2015 law, every ITIN issued before 2013 has already expired on a mandatory schedule), the Adoption Taxpayer Identification Number, which expires two years after it is issued, and the Preparer Tax Identification Number, which tax professionals must renew every year.

Social Security Numbers Are Permanent

The Social Security Administration assigns each SSN once, and the number stays valid for the holder’s entire life. There is no renewal process and no revalidation requirement. The SSA keeps earnings records tied to each SSN, and the number is the primary federal identifier for U.S. citizens, permanent residents, and temporary residents authorized to work in the country.¹

The only event that deactivates an SSN is the holder’s death. Once the SSA receives a death certificate, the number is flagged as deceased in government records, and the IRS cross-references death records to catch fraudulent use.

The Card Is Replaceable, With Limits

The number is permanent, but the physical card can wear out or get lost. Federal law caps replacements at three cards per year and ten per lifetime. Cards reissued for a legal name change or for updates to immigration status annotations don’t count toward those limits, and the SSA can grant exceptions in compelling circumstances.²

A New SSN Is Rare

In narrow circumstances, such as persistent identity theft the SSA’s normal fraud processes can’t resolve, or documented abuse or harassment, the SSA may assign a completely new number. It is a last resort. A new SSN means a fresh credit and earnings history, so the SSA discourages it unless the situation is genuinely unresolvable.

Employer Identification Numbers Are Permanent

An EIN is permanent from the moment the IRS issues it. The number stays attached to that specific entity forever and is never recycled or reassigned to a different business, even if the original entity closes or goes bankrupt. If a business sits dormant for years and later resumes operations, the original EIN is still valid.³

When You Need a New EIN

Certain changes to a business’s legal structure require applying for a new EIN rather than continuing with the old one. The most common triggers:

A sole proprietor who forms a corporation needs a new EIN for the corporation.
A partnership that converts to a corporate structure needs a new EIN.
If an existing partnership dissolves and a new one is created, even with the same partners, the new partnership needs its own EIN.

One common misconception: an LLC that changes its tax election, for example electing to be taxed as a corporation or S corporation, does not need a new EIN. The IRS is explicit about this.⁴

Closing an EIN Account When You Shut Down

When a business permanently closes, the EIN doesn’t vanish on its own. Send a letter to the IRS requesting that the account be closed. The letter must include the business’s complete legal name, the EIN, the business address, and the reason for closure. Include a copy of the original EIN assignment notice if you still have it. The IRS won’t close the account until all required returns have been filed and all taxes paid.³

Skipping this step means the IRS may keep expecting returns from your entity, which can trigger notices and potential penalties.⁵

ITINs Do Expire

The ITIN is issued to people who need a U.S. taxpayer identification number for federal tax purposes but aren’t eligible for an SSN. That mainly includes nonresident aliens with U.S. tax obligations, resident aliens ineligible for an SSN, and dependents or spouses of visa holders. Unlike SSNs and EINs, ITINs carry expiration rules, both from non-use and from a mandatory schedule Congress put in place in 2015.⁶

The Three-Year Non-Use Rule

Any ITIN not included on a federal tax return, as the filer, spouse, or dependent, for three consecutive tax years will expire. The statute pegs expiration to the day after the filing due date for that third consecutive year’s return.⁷ If you last used your ITIN on a 2022 return and didn’t file for 2023, 2024, or 2025, the ITIN will be expired by the time you try to file in 2026.

All Pre-2013 ITINs Are Already Expired

The Protecting Americans from Tax Hikes (PATH) Act of 2015 required every ITIN issued before January 1, 2013, to expire on a staggered schedule between 2017 and 2020. That schedule is now complete. Every ITIN with middle digits 70 through 88 (the fourth and fifth digits of the nine-digit number) has already expired, whether or not the holder was actively filing. If you still have one of these ITINs and haven’t renewed it, it is expired and must be renewed before you can use it on a return.⁷

ITINs issued after 2012 are subject only to the three-year non-use rule. There is no scheduled expiration date for these numbers as long as they appear on a return at least once every three years.

How to Renew

Renewal requires a completed Form W-7 with the “Renew an existing ITIN” box checked, submitted with original identification documents or certified copies. A valid passport alone is sufficient; without a passport, you need a combination of two other acceptable documents. You can submit Form W-7 by mail, in person at an IRS Taxpayer Assistance Center, or through a Certified Acceptance Agent.⁸

Processing typically takes about seven weeks. During peak tax season (January 15 through April 30) or for applications submitted from overseas, the IRS says it can stretch to nine to eleven weeks. If you know you’ll need to file, renew well before January.⁶

The IRS charges no fee for an ITIN renewal. Applying in person at an IRS Taxpayer Assistance Center or a Volunteer Income Tax Assistance (VITA) site is free.⁹ A Certified Acceptance Agent, which lets you avoid mailing your original passport to the IRS, charges a private fee. Those fees typically run from $150 to $300 per person, with family packages higher.

If any family member on your tax return has an expiring ITIN, you can renew the ITINs for the entire family at the same time, even if some family members’ ITINs haven’t technically been flagged for expiration yet. Bundling renewals avoids piecemeal delays across multiple filing seasons.¹⁰

Filing With an Expired ITIN

The IRS will accept and process your return, but it will temporarily disallow certain credits and send you a notice explaining that your ITIN has expired. The credits at risk:

Child Tax Credit
Credit for Other Dependents
American Opportunity Tax Credit

To claim any of these, the ITIN must be valid and assigned by the return’s due date, including extensions.⁶ Once you renew, the IRS reinstates the credits and releases any held refund. The delay can stretch several months if you renew during filing season.

If You Later Become Eligible for an SSN

If you become eligible for an SSN through a change in immigration status, stop using your ITIN immediately and switch to the SSN for all tax purposes. Notify the IRS so it can merge your prior tax records filed under the ITIN with your new SSN. Failing to do this can mean losing credit for wages and withholding reported under the old number.

Write a letter stating that you’ve been assigned an SSN and want your records combined. Include your full name, mailing address, ITIN (and a copy of the CP565 Notice of ITIN Assignment, if you still have it), and a copy of your Social Security card. Mail the letter to the IRS at Austin, TX 73301-0057. Once processed, the IRS voids the ITIN and links all prior filings to the SSN.⁶

ATINs Expire After Two Years

An Adoption Taxpayer Identification Number is a temporary tax ID for a child placed in your home for legal adoption when you can’t get an SSN for the child in time to file your return. The ATIN lets you claim the child as a dependent while the adoption is pending. It automatically expires two years after it is assigned. The IRS may grant an extension if the adoption is still ongoing, but you have to request it; it doesn’t happen automatically.¹¹

You apply using Form W-7A. To qualify, all of the following must be true: the child was placed in your home by an authorized adoption agency, you’ve made a reasonable effort to get the child’s existing SSN from birth parents or the agency and couldn’t, the adoption isn’t final so the SSA won’t yet issue an SSN, and you’re eligible to claim the child as a dependent.¹² Once the adoption is finalized and the child receives an SSN, stop using the ATIN.

PTINs Must Be Renewed Every Year

Anyone who prepares or helps prepare federal tax returns for compensation must hold a valid PTIN. This is the one tax ID that expires every single year. A 2025 PTIN won’t work for preparing 2025 returns filed during the 2026 filing season. Enrolled agents must also maintain a current PTIN whether or not they prepare returns.¹³

The renewal fee for 2026 is $18.75, payable online or by mailing Form W-12. Online renewal is faster; the IRS confirms it almost immediately, while paper renewals take longer. The IRS begins processing renewals for the upcoming year in the fall, so renew before the filing season opens in January.¹⁴

1
Social Security Administration. 20 CFR 422.103 – Social Security Numbers
2
Federal Register. Social Security Number (SSN) Cards; Limiting Replacement Cards
3
Internal Revenue Service. Closing a Business – Section: Cancel Your EIN and Close Your IRS Business Account
4
Internal Revenue Service. When to Get a New EIN
5
Internal Revenue Service. Accuracy-Related Penalty
6
Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
7
Office of the Law Revision Counsel. 26 USC 6109 – Identifying Numbers
8
Internal Revenue Service. How to Renew an ITIN
9
Internal Revenue Service. How to Apply for an ITIN
10
Internal Revenue Service Taxpayer Advocate Service. Renew Individual Taxpayer Identification Numbers Before They Expire
11
eCFR. 26 CFR 301.6109-3 – IRS Adoption Taxpayer Identification Numbers
12
Internal Revenue Service. Instructions for Form W-7A – Application for Taxpayer Identification Number for Pending U.S. Adoptions
13
Internal Revenue Service. PTIN Requirements for Tax Return Preparers
14
Internal Revenue Service. IRS Reminds Tax Pros to Renew PTINs for the 2026 Tax Season