Overview

• An ITIN expires if it is not used on a federal tax return for three consecutive years, with expiration taking effect on December 31 of the third inactive year.
• Filing with an expired number can trigger processing delays, fines and interest, reduced refunds, and the loss of tax credits such as the Child Tax Credit or the Earned Income Tax Credit.
• The IRS says a current ITIN is not required to request a filing extension or make estimated payments, but it must be active when submitting a return to preserve credits and avoid penalties.
• Renewal follows the original process: submit Form W-7, provide identity documents, indicate the prior ITIN and issued name, and include proof of any name change such as a marriage certificate.
• Spouses and dependents who need an active ITIN for a claimed credit must appear on the federal return with the required forms, and maintaining an ITIN also helps many immigrants access banking and credit services.