En esta noticia
The Internal Revenue Service (IRS) warns that foreigners who do not renew their Personal Taxpayer Identification Number on time —known as ITIN— are exposed to fines, delays, and loss of tax benefits. This document is the most important for those who do not qualify for a Social Security Number but have tax obligations in the country.
Any ITIN that is not used on a federal return for three consecutive years automatically expires on December 31 of the third year of inactivity. For tax season 2026, the numbers not used in tax years 2022, 2023, and 2024 expired on December 31, 2025.
What happens if a foreigner does not renew the ITIN on time?
Filing a return with an expired ITIN does not prevent the IRS from receiving it, but it does cause the agency to withhold any refund until the renewal is completed. In addition, access to key tax credits is blocked until the situation is regularized.
The main consequences of having an expired ITIN are:
- Delays in processing the tax return.
- Loss of the Child Tax Credit and the Earned Income Credit.
- Fines and interest for filing expired tax information.
- Withholding of the refund is withheld until the renewal is approved.
The IRS itself clarifies that a current ITIN is not needed to request an extension or pay estimated taxes, but it is mandatory to have it active when filing the federal return.
How can you renew the ITIN before receiving IRS fines?
The renewal is done by completing Form W-7 from the IRS, available online and at authorized offices. The process is similar to the original application, but it does not generate a new number: the renewed ITIN keeps the same number, since renewal only restores active status.
Steps to renew correctly
1- Complete Form W-7 by checking the box “Renew an existing ITIN”.
2- Indicate the reason for the request and the previous ITIN number.
3- Attach original identity documents or copies certified by the issuing agency
4- If there was a name change, include a marriage certificate or court order.
There is no online or electronic renewal option; the request must be submitted by mail, through a Certified Acceptance Agent (CAA), or in person at an IRS Taxpayer Assistance Center.
How long does the IRS take to process the ITIN renewal?
The IRS currently processes W-7 forms in an approximate period of 11 weeks from receipt. However, that time may be extended depending on the time of year the request is submitted.
During the peak tax season, between January and April, the process can take up to 14 weeks. For that reason, the IRS recommends starting the renewal at least 11 weeks before the deadline for filing the federal return, in order to avoid refund holds or late penalties.