The Internal Revenue Service (IRS) says certain Individual Taxpayer Identification Numbers (ITINs) will expire on December 31, 2026. The deadline affects taxpayers whose ITINs were not included on a federal tax return during any of the 2023, 2024, and 2025 tax years.
An ITIN is a nine-digit number used for federal tax purposes by people who need a US taxpayer identification number but are not eligible for a Social Security number. The IRS says taxpayers only need to renew an expired ITIN if they plan to use it on a federal tax return.
Who needs to renew an ITIN before December?
Taxpayers whose ITINs were not included on a federal tax return for all three consecutive tax years — 2023, 2024 and 2025 — will see their numbers expire at the end of 2026. They should check their tax records to determine whether their ITIN is still valid.
However, not everyone with an ITIN needs to renew it. If the number is used only on information returns, such as Form 1099, to report payments received, renewal is not required for that purpose.
How to renew an expired ITIN
Taxpayers who need to renew their ITIN must complete Form W-7, Application for IRS Individual Taxpayer Identification Number. In most cases, they must submit the form with a federal tax return and the required supporting identification documents.
An expired ITIN can delay the processing of a tax return, and taxpayers may be unable to claim certain tax credits until they renew it. The IRS recommends checking the number’s status and submitting a renewal application if it will be needed for an upcoming federal tax return.