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Which ITINs Expire in 2026, and How to Renew Yours

A step-by-step guide for families in Jamaica, Queens who file with an Individual Taxpayer Identification Number.

Published October 4, 2026 by Hillside Accounting Services

In short: An ITIN expires on December 31 after three tax years in a row in which it wasn't used on a federal tax return. So an ITIN not used on any return for 2023, 2024 or 2025 expires on December 31, 2026. Renew it only if it will be on a federal return, usually by sending Form W-7 with your 2026 return in early 2027. The IRS says renewals take about seven weeks, or 9 to 11 weeks between January 15 and April 30.

Does Your ITIN Expire This Year?

Look at your federal returns for 2023, 2024 and 2025. If your ITIN wasn't on any of them, as the filer, a spouse or a dependent, it expires on December 31, 2026. If it was used on even one of them, it stays active for now.

  • ITINs issued before 2013 that were never renewed have already expired.
  • If your ITIN appears only on information returns, such as a 1099 from a client, you don't need to renew it. Expired ITINs can still be used on those forms.
  • Once you get a Social Security number, stop using the ITIN and file with the SSN.

When to Renew

Renew only when the ITIN will appear on a federal return. The renewal Form W-7 generally goes in with that return, which for most people means with the 2026 return in early 2027. If you file with an expired ITIN, processing may be delayed and you may not be able to claim certain credits until it's renewed, which can mean a smaller refund or penalties and interest.

How to Renew With Form W-7

  1. Fill out Form W-7 and mark it as a renewal.
  2. Attach your federal tax return, unless an exception in the W-7 instructions applies.
  3. Include your identity documents, originals or copies certified by the issuing agency. The IRS accepts 13 documents; a passport is the only one that proves both identity and foreign status by itself.
  4. Submit the documents one of three ways: mail them with the application (the IRS returns originals within 60 days); have a Certifying Acceptance Agent check them; or have them checked free at an IRS Taxpayer Assistance Center, by appointment at 844-545-5640, and get them back on the spot.

For a dependent, an acceptance agent can check only the passport and civil birth certificate; the IRS has to see the dependent's other documents. Mailed applications go to the IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342.

Spouses and Dependents

A spouse or dependent can get or renew an ITIN only if they file their own return or are claimed for a tax benefit that allows an ITIN, such as a joint return, head of household status, the child and dependent care credit, the premium tax credit or the $500 credit for other dependents. The W-7 instructions still list the American Opportunity credit, but from 2026 that credit requires a Social Security number.

Relatives who live in Bangladesh usually can't be claimed as dependents at all. A dependent has to be a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico, with an exception for some adopted children.

What an ITIN Family Can Claim in 2026

An ITIN still works for filing and paying tax, the $500 credit for other dependents, the car loan interest deduction, an IRS Identity Protection PIN and New York's Empire State Child Credit. The Child Tax Credit, the Earned Income Tax Credit, the education credits and the new tips, overtime and senior deductions need a Social Security number valid for work. Our checklist for immigrants has the full table for mixed-status families.

How We Help

We prepare your W-7 with your return, check that your documents match what the IRS asks for, and explain each way to submit them, in English or Bangla. Call (646) 403-6500 or visit 167-13 Hillside Ave, 2nd Floor, Jamaica, Queens, NY 11432. See also tax help for new immigrants.

বাংলায় সংক্ষেপে

পরপর তিন ট্যাক্স বছর কোনো ফেডারেল রিটার্নে ব্যবহার না হলে আইটিআইএন (ITIN) মেয়াদোত্তীর্ণ হয়। তাই ২০২৩, ২০২৪ ও ২০২৫ সালের কোনো রিটার্নে না থাকা আইটিআইএন ৩১ ডিসেম্বর ২০২৬-এ মেয়াদোত্তীর্ণ হবে। রিটার্নে লাগলে তবেই নবায়ন করুন; সাধারণত ২০২৭ সালের শুরুতে ২০২৬ সালের রিটার্নের সাথে ফর্ম W-7 জমা দেওয়া হয়। প্রক্রিয়া শেষ হতে প্রায় সাত সপ্তাহ লাগে, তবে ১৫ জানুয়ারি থেকে ৩০ এপ্রিলের মধ্যে জমা দিলে ৯ থেকে ১১ সপ্তাহ। আমরা বাংলায় বুঝিয়ে দিয়ে আপনার W-7 তৈরি করে দিই।

Sources

Checked September 29 and October 4, 2026. The December 31, 2026 group follows the IRS three-year rule; the IRS has not yet published a notice naming it.