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The Protecting Americans from Tax Hikes (PATH) Act of 2015, which was passed by Congress and signed into law in December 2015, requires taxpayers to renew expired ITINs in order to file their taxes. ITINs that are expected to expire and need to be renewed are:
ITINs are used by people who have tax filing or payment obligations under U.S. law but who do not have and are not eligible for a Social Security number.
If you have an expiring ITIN and need to file your 2022 tax return (the one you file in 2023), the IRS encourages you to submit an ITIN application package to avoid any unnecessary delays and allow for smoother and faster processing of your tax return.
Here are some helpful answers to some common questions about renewing your ITIN.
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You can renew your ITIN for free by filling out a Form W-7 and submitting the required documentation. Your W-7 application can be submitted via mail to the IRS, or you can call and make an appointment at a designated IRS Taxpayer Assistance Center .
No, you can renew your ITIN for free. You don’t need to pay someone or go anywhere to renew your ITIN. You simply fill out the Form W-7, supply the required supporting documentation, and mail the W-7 application to the IRS.
No, if you are renewing your existing ITIN, you do not need to send your tax return with the Form W-7 renewal application.
No, there are some cases where you would not need to renew, like if your ITIN is only used on information returns filed with the IRS by third parties.
Yes, if you are a U.S. citizen or resident alien and you file jointly with your spouse who has an expiring ITIN, your spouse will need to renew their ITIN.
If your kids are eligible to be claimed as dependents on your tax return then their ITINs will also need to be renewed in order to claim certain credits. Under tax reform, the dependent exemption was eliminated from 2018 through 2025. There were also changes to requirements in order to claim the Child Tax Credit. One of the changes relates to the ITIN. Now under the new tax law, you have to have a social security number in order to claim the Child Tax Credit and not an ITIN. You can claim the new Other Dependent Credit (ODC) up to $500 with an ITIN.
Yes, the family option to renew ITINS for the entire family at the same time remains available. Even if members of your family have an ITIN with middle digits that have not been identified for expiration they can be renewed at the same time. The family members who received a renewal letter from the IRS can choose to renew the family’s ITINs together. Family members are considered the tax filer, spouse, and any dependents that will be claimed on the tax return.
If you apply soon, per the IRS, allow 7 weeks for them to notify you of your ITIN application status. Once tax season opens, processing is expected to take up to 11 weeks, so send in your renewal application as soon as possible to ensure there are no delays in processing your tax return and so you can e-file your tax return.
If you file your tax return with an expired ITIN you may experience processing delays and possible loss of eligibility for some tax benefits until your ITIN is renewed. However, once you renew your ITIN, these potential tax benefits will be reconsidered.
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