ITIN Expiration: When Your ITIN Expires (2026)

Do Any ITINs Expire in 2026?

No ITINs expire in 2026 because of their middle digits; the IRS finished the middle-digit expiration schedule in 2020. Today an ITIN expires only if it isn't used on a federal tax return for three consecutive tax years. It expires on December 31 of the third year. If yours has expired, renew it with Form W-7 before you file your next return.

In practice, an ITIN that doesn't appear on any federal return for tax years 2024, 2025 and 2026 will expire on December 31, 2026. Filing a return that includes it before then keeps it active. Renewal steps are on the ITIN renewal page.

What Is the 3-Year ITIN Non-Use Expiration Rule?

Under IRC Section 6109(i), established by the PATH Act of 2015 (Public Law 114-113, Section 203), any ITIN not included on a federal tax return for 3 consecutive tax years expires on December 31 of the third year.

How the 3-Year Clock Works

What Counts as “Use”?

“Used on a federal tax return” means the ITIN appeared on a filed return as the primary taxpayer, spouse, or dependent. Simply having an ITIN number without filing does not count as use and does not prevent expiration. The ITIN must appear on a return processed by the IRS.

What Is the Rolling Middle-Digit ITIN Expiration Schedule?

The IRS implemented a rolling expiration schedule under Rev. Proc. 2015-35 for ITINs issued before 2013. This schedule expired ITINs in 5 waves based on the middle 2 digits (4th and 5th digits) of the 9-digit ITIN number. Every wave has passed; the last one ended on December 31, 2020:

If your ITIN was issued before 2013, its middle digits appear in this table, and you have never renewed it, your ITIN is expired regardless of filing history. You must submit Form W-7 to renew your ITIN before you can use it again.

How Do You Check If Your ITIN Has Expired in 2026?

3 methods confirm whether your ITIN is active or expired:

1. Check when it was issued. If your ITIN was issued before 2013 and you never renewed it, it expired under the middle-digit schedule by December 31, 2020.
2. Review your filing history. If you have not included your ITIN on a federal tax return for the last 3 consecutive tax years, your ITIN expired under the non-use rule on December 31 of the third year.
3. Call the IRS at 1-800-829-1040. An agent can confirm your ITIN status. Have your ITIN number and personal details ready. Best times to call: Wednesday through Friday, 7 AM or after 5 PM local time for shortest hold times.

For step-by-step status checking instructions, see our ITIN status check guide.

What Happens When Your ITIN Expires?

An expired ITIN does not disappear. Your 9-digit number stays permanently assigned to you per IRC Section 6109. But you cannot use an expired ITIN to claim tax benefits. Here are the 4 specific consequences:

1. Tax credits are disallowed. The IRS strips the Child Tax Credit, education credits, and other credits claimed under the expired ITIN from your return.
2. Exemptions are removed. Dependent exemptions tied to an expired ITIN are deleted, increasing your tax liability.
3. Your return still gets processed. The IRS accepts and processes your return but adjusts the refund or amount owed based on disallowed credits and exemptions.
4. The IRS sends a notice. You receive a letter explaining which benefits were disallowed and instructing you to renew your ITIN. After renewal, you can amend the return using Form 1040-X to reclaim the benefits.

What Should You Do If Your ITIN Has Already Expired?

If your ITIN has expired, you need to renew it by submitting Form W-7 to the IRS with the Renewal box checked. The full steps are in our ITIN renewal guide.

Best Time to Renew

The IRS recommends renewing October through December (off-peak). This gives you a 7-to-9-week processing window, and your ITIN is active before the January-April tax filing season begins. Waiting until peak season adds 3 to 5 weeks to processing.

Long-Lapsed ITINs

If your ITIN has been expired for years and you have not filed during that time, review our ITIN reactivation guide for guidance on restoring long-lapsed ITINs and filing back taxes.

Professional Renewal Services

A Certifying Acceptance Agent prepares your Form W-7, reviews your documents, and submits to the IRS. You keep your original passport. See the Certifying Acceptance Agent program for full details.

What Laws Govern ITIN Expiration?

ITIN expiration is governed by 3 legal authorities:

• IRC Section 6109(i). Establishes the requirement for taxpayer identification numbers and the 3-year non-use expiration rule for ITINs.
• PATH Act of 2015 (Public Law 114-113, Section 203). Amended IRC Section 6109 to add ITIN expiration provisions and authorized the rolling middle-digit schedule.
• Rev. Proc. 2015-35. IRS revenue procedure that implemented the rolling expiration schedule, specifying which middle-digit groups expire in each year from 2016 through 2020.

Before the PATH Act, ITINs did not expire. The law was enacted to deactivate ITINs that were no longer in use and reduce identity fraud in the tax system.