Understanding Your CP48 Notice

What this notice is about

You must renew your Individual Taxpayer Identification Number (ITIN) to file your U.S. tax return if you or someone listed on your return has an ITIN with middle numbers 88, 90, 91, 92, 94, 95, 96, 97, 98, or 99 (for example, 9NN-88-NNNN). ITINs with middle digit 88s expired on January 1, 2021. ITINs with middle digits 90-92, 94-99 expired on January 1, 2021, if the ITIN was assigned before 2013.

Note: If you received a CP48, an individual present on one of your tax returns in the last three years has an ITIN that has expired on January 1, 2021. For tax years after December 31, 2017, spouses and dependents who could have been claimed in previous years for the personal exemption are not eligible for an ITIN or to renew an ITIN, unless they qualify for an allowable tax benefit or they file their own tax return. The individual must be listed on an attached U.S. federal tax return with the schedule or form that applies to the allowable tax benefit.


What you need to do

  • If you need to file a tax return in 2021 and your ITIN has expired or will expire before you file in 2021, submit Form W-7, Application for IRS Individual Taxpayer Identification Number PDF, to the address found in the Form W-7 instructions PDF.
  • We recommend you submit your renewal application now to prevent potential delays in the processing of your return. 
    • Attach your original identification documents or certified copies by the issuing agency and any other required attachments.
    • Select the box in the top right corner of the form indicating you would like to "Renew an Existing ITIN."
    • Select the reason for needing the ITIN as outlined in the Form W-7 and W-7(SP) instructions.
    • Provide the ITIN assigned to you and name under which it was issued in lines 6e-f.
    • Note: A tax return is not required with an early renewal application.

You may want to

Submit your application and supporting documentation prior to the 2021 filing season to renew your ITIN.

Frequently asked questions

What happens if I don't renew my ITIN?

The ITIN will expire on January 1, 2021. If you file a U.S. tax return with an expired ITIN, there may be a delay in processing your tax return.

Where can I find more information about ITINs?

Please visit the ITIN webpage.

Tips for next year

  • You don't need to renew the ITIN if:
    • You won’t use the ITIN with a middle digit of 88, 90, 91, 92, 94, 95, 96, 97, 98, or 99 on a U.S. tax return.
    • Third parties are only using the ITINs on information returns (such as 1099-series forms) filed with the IRS.
    • The owner of the ITIN with the middle digits of 88, 90, 91, 92, 94, 95, 96, 97, 98, or 99 became a U.S. citizen or legal resident alien and now has a social security number.
    • The owner of the ITIN with middle digits of 88, 90, 91, 92, 94, 95, 96, 97, 98, or 99 has previously renewed.
  • The owner of the ITIN is your spouse or dependent. The deduction for personal exemptions has been suspended for tax years 2018 through 2025 by the Tax Cuts and Jobs Act signed on December 22, 2017. Spouses and dependents who renew their ITIN to claim an allowable tax benefit must be listed on an attached U.S. federal tax return with the schedule or form that applies to the allowable benefit or, in the case of the credit for other dependents, the box next to their name must be checked on the attached tax return. ITINs that previously expired can still be renewed.

  • Find more information in the ITIN Expiration Frequently Asked Questions.