Understanding the Right Time to Apply for an ITIN
The IRS routinely deactivates the ITINs that have not been used for multiple tax years [i.e. typically three consecutive years]. If your ITIN is due to expire on 31st December 2025, renewing it early will help you avoid delays in tax filings, refund processing, and compliance checks. This guide explains how to determine whether your ITIN is still valid and what steps you should take next.
Why do ITINs Expire?
ITINs are designed for individuals who need a U.S. tax identification number but are not eligible for an SSN. To keep IRS records accurate and active, ITINs expire if they have not appeared on a U.S. federal tax return for three consecutive years. In certain circumstances, the ITIN needs to be renewed every after 4 or 5 years
If your ITIN is due to expire at the end of 2025, you’ll need to renew it before filing any tax return or claiming any refund for the 2025 tax year.
How to Check If Your ITIN Is Expiring in 2025?
You may need to renew your ITIN by 31st December 2025 if:
1. You Haven’t Used Your ITIN on a Tax Return for Three Consecutive Years
If your ITIN did not appear on any U.S. federal tax return for:
- 2022
- 2023
- 2024
…it will automatically expire at the end of 2025.
2. You Received an IRS Expiration Notice
The IRS sends notices such as CP-48, reminding taxpayers that their ITIN is due to expire. If you received such a notice, you must renew your ITIN. In most cases, the IRS does not send a notice, so it is up to individual taxpayers with an ITIN to act accordingly.
3. Your Family Members’ ITINs Are Linked to Yours
If you file jointly or claim dependents, their ITINs may also be set to expire if they were not used on a tax return for three years.
Why Renewing Early Matters
Delaying renewal can cause:
- Processing delays for tax refunds
- Rejection of your 1040 / 1040NR filing
- Withheld tax credits (Child Tax Credit, AOTC, dependent credits) denied decreasing your refund or increase your tax due to the IRS
- Additional correspondence and backlogs from the IRS
Renewing before the busy tax season ensures a smoother filing experience.
What You Need to Renew Your ITIN
To renew an ITIN, you must submit:
- Form W-7 (checked for renewal)
- Original passport or Certified copy from the issuing authority or via Certified Acceptance Agents [CAA]
- Any documents supporting your reason for renewal (if required)
A Certified Acceptance Agent (CAA) can verify your passport, so you do not need to send it to the IRS.
Who Should Renew Their ITIN?
You should renew before 31 December 2025 if:
- You plan to file a 2025 U.S. tax return
- You expect a refund
- You receive U.S.-sourced income (1042-S, 1099, W-2, 8288-A)
- You are a spouse/dependent on a joint return
- You are a foreign student, researcher, freelancer, landlord, or investor with U.S. income obligations
Conclusion:
Applying for an ITIN at the right time ensures compliance with U.S. tax laws, helps you claim eligible credits, and avoids unnecessary penalties. Whether filing your tax return, meeting an exception, or requesting an extension, understanding the timing and process is essential for a successful application.
Our team specializes in ITIN applications, extensions, and tax compliance. Contact us for expert assistance to ensure your ITIN application is handled efficiently and accurately.
Please visit our website for the FAQ related to ITIN and US Tax Assistance.
