ITIN Renewal for Nigerians: When It Expires and How to Renew

⚠️ No US-Nigeria Tax Treaty:

Nigeria has no comprehensive income tax treaty with the United States. All US-source income is subject to standard withholding rates. An ITIN ensures your payments are processed correctly.

💵 Why Dollar Income Is Critical for Nigerians:

With the naira losing significant value, every dollar earned from US platforms matters. An ITIN unlocks full access to US payment platforms and protects your earnings.

When Does an ITIN Expire?

ITINs don't expire automatically — but the IRS periodically deactivates ITINs that haven't been used on a US tax return for three consecutive years. Additionally, all ITINs issued before 2013 in certain number series have been systematically expired.

If your ITIN was issued but you haven't filed a US return for 3+ years, or if your ITIN is in an expired series, you need to renew before you can use it again.

How to Know If Your ITIN Has Expired

Your platform (Upwork, Fiverr, Amazon) rejects your tax form submission
You receive a CP48 notice from the IRS indicating your ITIN will expire
You try to file Form 1040-NR and the IRS rejects it due to inactive ITIN
Your payer's withholding agent reports your ITIN as invalid

Which ITINs Are Currently Expired?

The IRS has expired ITINs in the following middle-digit groups (the 4th and 5th digits): 70–88, 90–99, 00–65, and others in a rolling schedule. If your ITIN has middle digits in any of these ranges, check with ITIN Plus to confirm your status.

How to Renew Your ITIN

ITIN renewal uses the same Form W-7 as the initial application, but you check the "Renew an existing ITIN" box. The process is identical:

Confirm expiration — contact ITIN Plus to check if your ITIN is in an expired series.
Gather documents — valid passport (renewed if the old one expired).
Apply through ITIN Plus — we prepare the renewal W-7 and certify your documents as an IRS CAA. $99 flat fee.
Wait 8–14 weeks — IRS processes renewals on the same timeline as new applications.
Update all platforms — once renewed, update your tax information on Upwork, Fiverr, Amazon, and any other platforms that use your ITIN.

Consequences of Using an Expired ITIN

If you file a US tax return with an expired ITIN, the IRS will disallow any tax credits claimed (though the rest of the return will be processed). Your payer may also reject your W-8BEN if the ITIN is expired, potentially triggering withholding.

Can I Keep My Original ITIN Number After Renewal?

Yes. Renewal maintains your existing ITIN number. You don't get a new number — the IRS simply reactivates the old one. All your previous tax history remains linked to that number.

ITIN Renewal Service

$99

IRS CAA · Same-day processing start · 8–14 weeks for IRS to issue

Renew Your ITIN

Frequently Asked Questions

How do I know if my ITIN has expired?

Check the IRS website or contact ITIN Plus. Your ITIN may be in an expired series, or it may be deactivated due to 3+ years of non-use on a tax return.

Is the ITIN renewal process different from the initial application?

The process is the same — Form W-7 submitted with identity documents. You check the 'renewal' reason box. Same timeline (8–14 weeks), same CAA document certification.

Can I still receive payments with an expired ITIN?

Your payers may still process payments, but an expired ITIN on your W-8BEN or W-9 creates compliance risk and could trigger withholding. Renew before problems arise.

How often do I need to renew my ITIN?

Your ITIN won't expire if you use it on a US tax return at least once every three years. If you file annually, renewal is rarely needed.

What's the cost to renew an ITIN through ITIN Plus?

$99 flat fee — the same as a new ITIN application. Includes W-7 preparation and IRS CAA document certification.