Do You Need To Renew Your ITIN?

Do You Need To Renew Your ITIN?

Summary: Follow the steps in the flowchart to see if you need to renew your ITIN.

Caution: If the ITIN is being renewed for a spouse or dependent who resides outside of the United States, see "Renewal of ITINs for spouses and dependents who reside outside of the United States" under "What's New".

Start

This is the start of the flowchart.

Decision (1)

Do you have an SSN or are you eligible for an SSN?

IF Yes continue to Process (a).
IF No continue to Decision (2).

Decision (2)

Is the ITIN only being used on information returns filed with the IRS by third parties (such as Form 1099)?

IF Yes continue to Process (b).
IF No continue to Decision (3).

Decision (3)

Will you file a U.S. federal tax return using the ITIN (or will the ITIN be used for a spouse or dependent on a U.S. federal tax return)?

IF Yes continue to Decision (4).
IF No continue to Process (c).

Decision (4)

Are the middle digits of your ITIN "70," "71," "72," "78," "79," or "80"?

IF Yes continue to Process (d).
IF No continue to Decision (5).

Decision (5)

Are the middle digits of your ITIN "73," "74," "75," "76," "77," "81," or "82"?

IF Yes continue to Process (d).
IF No continue to Decision (6).

Decision (6)

Have you filed a U.S. federal tax return using the ITIN (or was the ITIN used for a spouse or dependent) for tax year 2015, 2016, or 2017?

IF Yes continue to Process (e).
IF No continue to Process (d).

Process (a)

You don’t need to renew your ITIN. Contact the IRS to provide your previously assigned ITIN and your SSN. See "Additional Information" for more information on how to contact the IRS.

Continue to End

Process (b)

You don’t need to renew your ITIN at this time. However, in the future, if you need to use the ITIN to file a U.S. federal tax return (including as a spouse or dependent), you will need to renew the ITIN at that time.

Continue to End

Process (c)

You don’t need to renew your ITIN at this time. However, in the future, if you will file a U.S. federal tax return using the ITIN (including for a spouse or dependent), you will need to renew the ITIN at that time.

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Process (d)

You need to renew your ITIN. If you don’t renew your ITIN, there may be delays in processing any future U.S. federal tax returns that you file. See "How to Apply" for more information on what steps you need to take to submit an application for an ITIN renewal.

Continue to End

Process (e)

You don’t need to renew your ITIN at this time. See "How To Apply" or visit IRS.gov/ITIN for more information.

Continue to End

End

This is the end of the flowchart.