When Does an Expired ITIN Need to Be Renewed?

November 13, 2026 · 2 min read

The IRS requires renewal of an expired Individual Taxpayer Identification Number (ITIN) when it will be included on a U.S. federal tax return. Its renewal guidance allows continued use of an expired ITIN on payment information returns such as Form 1099. An EIN identifies the business and does not establish whether its owner has a personal filing requirement.

What to check

Check which years actually used the ITIN on a U.S. federal tax return. Under the IRS non-use rule it expires after three consecutive tax years without such use. A payment statement and the tax return itself are separate documents. Form W-7 is used for renewal. Consult its instructions for identification documents, the federal return generally attached to the application, and any exception that applies. If you have since received an SSN, follow the IRS instructions for that change.

Example

A founder receives a Form 1099 using an expired ITIN. The information statement alone does not require renewal. If the founder separately needs to include that ITIN on a U.S. federal tax return, the renewal requirement applies. The LLC can still identify itself with its own EIN where the applicable business form asks for it.

Before you proceed

Identify the document and the taxpayer it covers.
Check the ITIN's actual use on federal returns before assuming it expired.
Use current Form W-7 instructions for the renewal packet.

Does applying for a company EIN renew the owner's ITIN?

No. A company EIN application and an individual ITIN renewal are separate IRS processes.