ITINs don't last forever. The IRS has an ongoing ITIN renewal program that expires ITINs not used on a US tax return for 3 consecutive years. Canadian ITIN holders need to know when their ITIN expires and how to renew it quickly before it affects their tax compliance.
When Canadian ITINs Expire
The IRS applies a simple rule: ITINs that are not used on a federal tax return for three consecutive years expire on December 31 of the third year. Example: ITIN used in 2022, 2023, 2024 — active. ITIN NOT used in 2022, 2023, 2024 — expired December 31, 2024.
Many Canadian ITIN holders who use their ITIN only for W-8BEN purposes (not US tax filings) may have expired ITINs without knowing it. An expired ITIN causes withholding issues — payers default to 30% withholding for expired ITINs.
How to Check If Your ITIN Is Still Valid
Check your IRS CP565 letter (the original ITIN assignment letter) for your ITIN number. Then verify if you have used this ITIN on any US federal tax return (Form 1040-NR, 1040, W-8BEN with US filing) in the past three calendar years. If not, your ITIN is likely expired.
You can also call the IRS at 1-800-829-1040 to verify ITIN status, though wait times can be long. Working through ITIN Plus makes the renewal faster and simpler.
ITIN Renewal Process for Canadians
ITIN renewal uses the same Form W-7 as the original application, but you check the renewal box. The same documents are required: valid Canadian passport, secondary ID, Canadian residential address proof.
ITIN Plus processes Canadian ITIN renewals for $99. We verify your documents, prepare the W-7 (renewal), and submit directly to the IRS as a CAA. Processing time: 8–14 weeks.
What to Do While Your ITIN Is Being Renewed
During the renewal period, US payers (YouTube, Amazon, Fiverr, etc.) should accept a copy of your renewal application as temporary evidence. Notify your US payers that your ITIN is being renewed and provide a copy of your W-7 submission receipt if needed. Full treaty benefits resume once the renewed ITIN is issued.
Frequently Asked Questions
How often do Canadians need to renew their ITIN?
Only when it expires due to non-use. An ITIN that has been used on a US tax return in the last three years is still valid. ITINs with digits 70–82 in positions 4–5 (e.g., 9XX-70-XXXX) were subject to a special renewal campaign. Check your specific ITIN with the IRS.
Does an ITIN expire if I only use it for W-8BEN?
Yes. The IRS requires ITINs to be used on a federal tax return to stay active. W-8BEN use alone does not extend an ITIN's validity. If you've had your ITIN for several years and haven't filed a US return, check if it's expired.
How do I know if my ITIN is expired?
If your ITIN hasn't been used on a US federal tax return for 3+ consecutive years, it's expired. Call IRS at 1-800-829-1040 to verify, or work with ITIN Plus who can help assess your ITIN status.
How long does ITIN renewal take?
8–14 weeks from IRS submission, the same as a new application. Apply early — don't wait until your W-8BEN is rejected to start the renewal.
Can I continue using W-8BEN with an expired ITIN?
Technically yes, but many US payers will reject the W-8BEN and revert to 30% withholding if your ITIN shows as expired in IRS records. Renew proactively to maintain uninterrupted treaty benefits.