The Internal Revenue Service (IRS) issues an Individual Taxpayer Identification Number (ITIN) to people who must file a federal tax return but are not eligible for a Social Security Number. Many immigrants, international students, and taxpayers rely on this number for tax reporting. However, an expired ITIN can cause processing delays, rejected returns, and lost refunds, making renewal a critical step before filing taxes in 2025.

ITIN holders must renew their number if it has not been used on a federal income tax return in the last three years, or if the IRS has designated certain middle digits as expired. The renewal process ensures that taxpayers remain compliant with U.S. tax laws and can continue to claim benefits such as the child tax credit or other tax credits available to qualifying dependents and spouses. Without a valid ITIN, individuals cannot properly file a U.S. tax return or claim eligible refunds.

This guide provides a step-by-step overview of renewing an existing ITIN in 2025. It explains required identification documents, how to complete Form W-7, and the different ways to apply, whether by mail, through an IRS taxpayer assistance center, or with the help of an IRS-authorized Certified Acceptance Agent. By following these instructions, taxpayers can avoid unnecessary delays and ensure their ITIN remains valid for the current tax year.

What Is an ITIN and Why Does Renewal Matter

An Individual Taxpayer Identification Number, or ITIN, is a taxpayer identification number issued by the Internal Revenue Service. It is designed for individuals who must file a federal tax return but are not eligible for a Social Security Number. This includes immigrants, visa holders, resident aliens, and dependents who must file tax returns or meet other tax reporting requirements.

Key features of an ITIN

• It is a nine-digit number that always begins with nine and is used strictly for tax purposes.
  
  
• It allows individuals to file federal income tax returns and claim certain tax credits, such as the child tax credit.
  
  
• It does not provide authorization to work in the United States or grant eligibility for Social Security benefits.

Why ITIN renewal matters in 2025

1. An expired ITIN can cause processing delays when filing tax returns and may prevent the IRS from issuing a refund.
   
   
2. Without a valid ITIN, taxpayers cannot properly submit a U.S. tax return or claim allowable credits, which may increase their federal tax liability.
   
   
3. Renewing an existing ITIN ensures taxpayers remain compliant with U.S. tax laws, avoid rejection of their application for IRS individual filings, and continue to meet their obligations each tax season.

Who Needs to Renew an ITIN in 2025

The IRS requires certain taxpayers to renew an ITIN before filing a federal tax return. Renewal is necessary if the number has expired or the IRS has designated specific middle digits as no longer valid.

Groups that must renew existing ITINs

• Taxpayers must renew an ITIN if it has not been used on a federal income tax return in the last three years, since the IRS automatically treats such numbers as expired.
  
  
• Individuals with ITINs issued before 2013 must renew them because older numbers that have not been updated are no longer valid.
  
  
• ITIN holders whose numbers contain middle digits identified by the IRS as expired will receive notices and must complete the renewal process before filing.
  
  
• Dependents and spouses listed on a U.S. tax return may also need to renew their ITINs to qualify for the child tax credit or the credit for other dependents.
  
  
• Students, professors, and other visa holders filing U.S. taxes under F, J, or M visas must keep their ITIN active to meet their tax reporting obligations.

Renewal keeps taxpayers eligible to file tax returns, claim refunds, and avoid delays during the tax season.

ITIN Renewal Requirements and Documentation

To renew an ITIN, taxpayers must provide documentation proving identity and foreign status. The IRS requires original or certified copies, and regular photocopies are not accepted.

Required identification documents

• A valid passport is the most widely used document because it can prove identity and foreign status without additional records.
  
  
• A national identification card may also be submitted, provided it clearly shows the person’s name, address, photograph, and expiration date.
  
  
• If a passport is unavailable, dependents usually need a civil birth certificate issued by an official agency.
  
  
• A U.S. driver’s license or state identification card can verify identity, but these documents must be paired with another record that proves foreign status.
  
  
• School or medical records may be used for dependents, with specific requirements depending on the dependent’s age and residency status.

Special notes on documentation

1. Dependents must show proof of U.S. residency, which may include school records, medical records, or utility bills, depending on their age group.
   
   
2. Notarized copies are not accepted, except for dependents of military personnel stationed overseas, where certain exceptions apply.
   
   
3. Supporting documents must be valid when submitted, display the taxpayer’s full legal name, and clearly establish both U.S. and foreign status.

Step-by-Step ITIN Renewal Process

Renewing an ITIN requires careful preparation and submission to avoid rejection. Following each step in order reduces the chance of processing delays.

Steps to renew an existing ITIN

1. Taxpayers should confirm whether their ITIN has expired by reviewing IRS notices or checking if the number has been used on a federal tax return in the last three years.
   
   
2. Applicants must complete Form W-7 by selecting the renewal option, filling in accurate personal details, and ensuring the form is signed and dated correctly.
   
   
3. Before submission, individuals must gather supporting documents such as passports, birth certificates, or driver’s licenses, making sure these are original or certified copies.
   
   
4. The application package must include the completed Form W-7, all supporting documents, and a federal tax return if one is required during the current tax season.
   
   
5. Finally, taxpayers can submit their renewal package by mailing it to the IRS ITIN Operations Center in Austin, Texas, applying in person at an IRS taxpayer assistance center, or using an IRS-authorized Certified Acceptance Agent for assistance.

It is recommended that taxpayers keep copies of everything submitted and check their ITIN application status to avoid problems when they file a tax return.

Processing Times and Deadlines for ITIN Renewal

The IRS provides standard timelines for reviewing and processing ITIN renewal applications, but these can vary depending on the time of year and the completeness of the application. Understanding these deadlines helps taxpayers avoid delays when filing a federal tax return.

Typical processing times

• During the regular season, which generally runs from May through December, the IRS usually processes ITIN renewal applications within seven weeks.
  
  
• In the peak season, between mid-January and the end of April, processing often takes nine to eleven weeks due to higher application volumes.
  
  
• For taxpayers applying from overseas, the IRS typically takes nine to eleven weeks to review renewal requests, regardless of the time of year.

Important deadlines

1. ITIN renewals should be completed before the taxpayer files a federal income tax return to avoid rejected or delayed refunds.
   
   
2. Federal tax returns are generally due on April 15, although extensions may allow filing until October 15 in a given tax year.
   
   
3. Original identification documents submitted with the application are typically returned within sixty days, but taxpayers should plan in case of delays.

Common Reasons for ITIN Renewal Delays or Rejections

Even a small mistake on an ITIN renewal application can cause processing delays or result in a rejection notice from the IRS. Taxpayers should take steps to avoid the most frequent issues.

Documentation problems

• Applications are often delayed when taxpayers submit expired identification documents, such as passports or national ID cards that are no longer valid.
  
  
• Rejections occur if the applicant fails to include two forms of documentation when required or if the documents do not clearly establish identity and foreign status.
  
  
• Low-quality photocopies, unclear scans, or documents with missing pages can also prevent the IRS from completing its review.

Errors on Form W-7

1. Missing signatures or dates on Form W-7 are common reasons for rejections because the IRS requires complete and accurate forms.
   
   
2. Inconsistent personal information, such as mismatched names, incorrect birth dates, or conflicting country information, can cause the IRS to issue a notice.

Tax return issues

• Some applicants fail to attach a federal tax return when required, which results in an incomplete renewal package.
  
  
• Others may forget to check the appropriate boxes for dependents or to include schedules necessary to claim tax credits, leading to further delays.

Role of Certified Acceptance Agents (CAAs) in ITIN Renewal

A Certified Acceptance Agent, or CAA, is an individual or organization authorized by the IRS to help taxpayers apply for or renew an ITIN. Using a CAA can reduce the likelihood of rejection and help ensure all requirements are met.

Benefits of working with a CAA

• A CAA can authenticate original identification documents, which means taxpayers do not have to mail sensitive documents directly to the IRS.
  
  
• Taxpayers who work with a CAA benefit from expert guidance, which helps reduce errors and avoid processing delays during the renewal process.
  
  
• A CAA can also return documents more quickly, providing peace of mind for individuals who need their passports or identification records for travel or other purposes.

How tax professionals can become CAAs

1. Tax professionals must complete IRS training on ITIN procedures and forensic document identification to qualify as a CAA.
   
   
2. Applicants must pass background checks and meet suitability standards established by the IRS before providing these services.
   
   
3. To remain authorized, Certified Acceptance Agents must maintain quality standards, renew their agreement every four years, and submit a minimum number of ITIN applications annually.

Troubleshooting and Next Steps

Even with careful preparation, some ITIN renewal applications may be delayed or rejected. Taxpayers should know what to expect and how to respond if problems arise.

What to do if your renewal is rejected

• When the IRS sends a CP566 notice, the agency needs more information before completing the renewal. Taxpayers should gather the requested documents and respond within the deadline.
  
  
• If the IRS issues a CP567 notice, it means the renewal has been denied, and the taxpayer must correct the identified issues and file a new application.
  
  
• Keeping copies of all documents and correspondence helps taxpayers respond efficiently to any IRS request or rejection.

How to follow up with the IRS

1. Taxpayers can check the status of their ITIN application by calling the IRS or visiting an IRS taxpayer assistance center, where staff can provide direct guidance.
   
   
2. If original identification documents have not been returned within sixty days, applicants should contact the IRS to track their return and request support.
   
   
3. Taxpayers facing issues may benefit from working with an IRS-authorized Certified Acceptance Agent, who can help resolve problems and reduce future risks.

Common Mistakes and How to Avoid Them

Carefully reviewing the application before submission can prevent many ITIN renewal delays. Understanding frequent mistakes helps taxpayers save time and avoid unnecessary stress.

Frequent errors taxpayers make

• Some applicants send photocopies instead of original or certified copies of identification documents, which the IRS does not accept.
  
  
• Other taxpayers leave required sections of Form W-7 incomplete, such as failing to check a box, provide a signature, or include the correct date.
  
  
• Rejections often occur when the personal details on Form W-7, such as a name or date of birth, do not match the information on the submitted documents.
  
  
• Dependents are sometimes denied when applicants fail to provide proof of U.S. residency, such as school records, medical records, or other supporting evidence.

How to prevent problems

1. Applicants should use the IRS checklist before mailing their package to confirm that all supporting documents are valid and included.
   
   
2. Certified copies should be clear, complete, and high-quality so the IRS can verify the information without confusion.
   
   
3. Taxpayers should review all forms and documents to confirm that names, dates of birth, and addresses are consistent across every record.

Next Steps and Call to Action

Renewing an ITIN is essential for anyone required to file taxes in the United States but not eligible for a Social Security Number. Preparing early and following each step of the renewal process helps ensure smooth filing during the 2025 tax season.

Steps for individual taxpayers

• Individuals should first confirm whether their ITIN has expired or is expiring and, if so, renew it before filing a federal income tax return.
  
  
• Taxpayers should gather the necessary identification documents, such as passports or birth certificates, and ensure that each document is valid and up-to-date.
  
  
• To avoid processing delays, applicants should complete Form W-7 carefully, attach the required supporting documents, and submit the package before tax deadlines.

Steps for tax professionals

1. Before filing the next U.S. tax return, tax professionals should review client files to identify anyone with an existing ITIN who needs to renew.
   
   
2. Practitioners may consider applying to become Certified Acceptance Agents, which allows them to authenticate documents and reduce client rejection risks.
   
   
3. Offices should update procedures and train staff to ensure clients receive accurate guidance on ITIN renewal requirements.

Why acting now matters

• Filing taxes with an expired ITIN can delay refunds, prevent taxpayers from claiming credits, and create additional correspondence with the IRS.
  
  
• Completing the renewal process early helps taxpayers avoid long processing times that often occur during the peak tax season.
  
  
• Taking proactive measures guarantees adherence to U.S. tax regulations and instills trust in taxpayers regarding the seamless processing of their federal tax return.

Frequently Asked Questions

What happens if my ITIN expires and I file a tax return?

If an ITIN expires, the Internal Revenue Service will process the federal tax return, but tax credits and refunds will be delayed until the taxpayer's identification number (ITIN) is renewed. ITIN holders who file taxes with an expired ITIN may also receive notices about missing or invalid numbers. Renewing before the tax season helps ensure timely processing and compliance with U.S. tax laws.

How do I renew an existing ITIN for 2025?

To complete ITIN renewal 2025, taxpayers must complete Form W-7, gather original or certified copies of identification documents, and submit them with a federal income tax return if required. Applicants may mail the package, use an IRS taxpayer assistance center, or work with an IRS-authorized Certified Acceptance Agent. The renewal process ensures that ITIN holders can file a U.S. tax return and claim refunds or tax credits.

Do dependents and spouses need to renew an ITIN?

Yes, dependents and spouses listed on a U.S. tax return must renew an ITIN if the number has expired or the IRS has identified certain middle digits for expiration. Renewal is required to claim credits such as the child tax credit or other tax benefits. Supporting documents such as school records, birth certificates, or proof of residency may be needed to establish eligibility for tax reporting purposes.

Can I check my ITIN application status after submitting it?

Applicants can check their ITIN application status by calling the IRS or visiting an IRS taxpayer assistance center. The IRS individual taxpayer identification unit may also provide updates about processing delays. Taxpayers should note that documents and identification records are usually returned within sixty days. Keeping a copy of the complete Form W-7 and all supporting documents ensures proof of submission in case issues arise during renewal.

What documents are required to renew an ITIN?

The IRS requires original or certified copies of identification documents when a person applies to renew an ITIN. A valid passport is the most common record, but a driver’s license, national identification card, or school records may also be used. Documents must be current, unexpired, and consistent with the information on the form. Dependents and visa holders may need additional proof of U.S. residency to qualify for renewal.

Can I use an expired ITIN to claim the child tax credit?

No, taxpayers cannot claim the child tax credit or other tax credits with an expired ITIN. The Internal Revenue Service requires a valid individual taxpayer identification number before allowing credits or issuing refunds. Renewing an existing ITIN ensures taxpayers can file tax returns correctly, claim all eligible benefits, and avoid processing delays. Completing the renewal process before the tax year deadline helps prevent unnecessary interruptions.