⚡ QUICK ANSWERAn ITIN expires if you did not use it on a US federal tax return in any of the 3 most recent consecutive years. Renew by filing Form W-7 again with ITIN Plus ($99). Renewal takes 7–11 weeks — apply before you need to use it on W-8BEN or a 1040-NR.
When Does an ITIN Expire?
An ITIN expires under two conditions:
- Non-use rule: If your ITIN was not used on a US federal income tax return (or information return) in any of the 3 most recent consecutive tax years, it automatically expires.
- Scheduled expiration: The IRS periodically announces scheduled expiration of ITINs with certain middle-digit combinations (e.g., 88, 90, 91, 92, 94-99). Check IRS.gov for the current schedule of expiring middle digits.
| Situation | ITIN Status |
|---|
| Got ITIN in 2020, filed 1040-NR or submitted W-8BEN annually | ✅ Active — not expired |
| Got ITIN in 2020, did nothing with it in 2020, 2021, 2022 | ❌ Expired at end of 2022 |
| Got ITIN in 2020, filed in 2020 and 2022 (skipped 2021) | ✅ Active — gap year doesn't matter |
| ITIN has middle digits in current IRS expiration schedule | ❌ Expired — must renew |
💡 What counts as "use"? Filing Form 1040-NR, Form 1040, or any US federal tax return with your ITIN counts as use. Submitting W-8BEN to a platform does NOT reset the ITIN expiry — the ITIN must appear on an actual IRS tax return or information return.
What Happens If You Use an Expired ITIN
Expired ITINs cause immediate problems:
- W-8BEN rejected: Amazon KDP, YouTube AdSense, Upwork, Fiverr, and other platforms validate ITIN with the IRS before approving W-8BEN. An expired ITIN fails validation — your W-8BEN is rejected and the platform reverts to 24–30% withholding.
- IRS refund claims blocked: Filing Form 1040-NR with an expired ITIN results in rejection of the return — your refund is not processed.
- Treaty claims invalid: You cannot claim tax treaty rates with an expired ITIN.
- FIRPTA complications: Closing attorney cannot properly document the sale if your ITIN is expired.
⚠️ Silent problem: Your W-8BEN stays on file at Amazon or AdSense even after your ITIN expires. Platforms don't always notify you immediately. The expired ITIN is only discovered when the platform re-validates — often at annual renewal or when the W-8BEN expires. By then, you may have already lost months of reduced withholding.
How to Check If Your ITIN Is Expired
- Check IRS.gov: The IRS publishes the list of ITIN middle-digit groups subject to scheduled expiration each year. Look up your ITIN's middle digits at IRS.gov/itin.
- Count your filing years: If you have not filed any US federal tax return (1040-NR, 1040, etc.) in 2022, 2023, and 2024 — and you filed nothing with your ITIN in those years — your ITIN is expired.
- Call the IRS: 800-829-1040 (inside USA) or 267-941-1000 (outside USA). Ask an agent to verify your ITIN status.
- Contact ITIN Plus: We can help you verify your ITIN status and advise on whether renewal is needed before your next platform submission or tax filing.
How to Renew an Expired ITIN — Step by Step
ITIN renewal uses the same Form W-7 process as the original application. The key difference: write your expired ITIN in Box 6b of Form W-7 so the IRS knows this is a renewal, not a new application.
- Apply at itinplus.com — select "ITIN Renewal" and enter your expired ITIN number.
- Passport re-certification — same video call process as original. Our CAA re-certifies your current passport.
- IRS submission — we prepare and file Form W-7 with renewal box completed. IRS typically issues the renewed ITIN in 7–11 weeks.
- Same ITIN number — the IRS reactivates your original ITIN number. You do not receive a new ITIN number on renewal.
W-8BEN Also Expires — A Separate Issue
Separate from ITIN expiration, your W-8BEN submitted to platforms expires after 3 calendar years. For example, a W-8BEN signed in January 2023 expires December 31, 2026. You must resubmit W-8BEN before it expires to maintain reduced withholding on each platform.
Set a calendar reminder: resubmit W-8BEN to Amazon KDP, YouTube AdSense, Upwork, Fiverr, and all other platforms every 3 years. If your ITIN has also expired by then, renew it first before resubmitting the W-8BEN.
Renew Your ITIN — Same $99, 7–11 Weeks
Same process as the original. Renew before your next W-8BEN submission or tax filing deadline.
Renew ITIN — $99 →✅ IRS CAA✅ Renewal or New — Same Price✅ 7–11 Weeks
FAQs — ITIN Renewal
Does my ITIN expire if I submitted W-8BEN every year?
W-8BEN submissions to platforms (Amazon, AdSense, Upwork) do not keep your ITIN active. Only US federal tax return filings (Form 1040-NR, 1040, information returns) count as "use" that prevents expiration. If you have been submitting W-8BEN but not filing any US tax return, your ITIN may still be expired.
Is ITIN renewal different from a new ITIN application?
The process is the same — Form W-7, passport certification, IRS submission. The difference: you write your expired ITIN number in Box 6b of W-7 to indicate this is a renewal. The IRS reactivates the same ITIN number. Cost is the same: $99 with ITIN Plus.
Can I use an expired ITIN for 1042-S reporting?
No. Platforms that issue Form 1042-S (year-end withholding statement — Amazon, Google, Upwork) need your active ITIN. An expired ITIN on a 1042-S creates mismatches with IRS records and can trigger additional compliance issues. Renew your ITIN before the reporting season (typically January–March of the following year).
Do I keep the same ITIN number after renewal?
Yes. ITIN renewal reactivates your existing ITIN number. You do not receive a new 9-digit number. Your existing ITIN number is restored to active status and remains valid going forward as long as you use it on a US tax return at least once every 3 years.
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Written by ITIN Plus — IRS Certified Acceptance AgentGeneral information only, not tax advice. Verify ITIN expiration schedules at IRS.gov/itin.