All ITINs that haven't been used on a tax return for tax years 2022, 2023, or 2024 expire on December 31, 2025.
If you need to renew your ITIN, complete
Form W-7 . Choose to mail your return and include your completed
W-7 as well as any documents required to renew your ITIN with your federal tax return.
If you choose to not complete
Form W-7 and file your return with an expired ITIN, the IRS will delay your return, disallow any credits based on the expired ITIN, and send you a letter explaining the adjustment.
If you've already renewed your expired ITIN, you should have received
Notice CP565 in the mail confirming the renewal. It can take 9 to 11 weeks to process your renewal request.