Renewing an Expired ITIN for Your FIRPTA Refund

ITINs do not last forever. The IRS deactivates ITINs that have not been used on a federal tax return for three consecutive years. If you received an ITIN for a prior DVC sale or other US tax filing and have not filed in recent years, your ITIN may be expired. You need an active ITIN to claim your FIRPTA refund.

How to Know If Your ITIN Is Expired

The IRS does not send expiration notices. The best way to check is to call the IRS International Taxpayer Services line at 1-267-941-1000 and ask whether your ITIN is currently active. Alternatively, try filing your 1040-NR with the ITIN. If the IRS processes the return normally, the ITIN is active. If they reject it citing an expired ITIN, you will need to renew.

How to Renew

Renewing an ITIN uses the same Form W-7 as the original application. On the W-7, check the "Renew an existing ITIN" box and enter your existing ITIN number. Attach your current tax return (Form 1040-NR) and the same identity documentation required for an original application — valid passport or other accepted documents, original or certified copies.

Processing Time for Renewals

ITIN renewals take the same 7 to 11 weeks as new ITIN applications. File your renewal W-7 as early as possible at the start of the year to minimize the delay to your refund. If you file in January, you could have your renewed ITIN and your refund processed within 6 to 8 months.

Can You File Without an Active ITIN?

Technically, you can submit your 1040-NR with a renewal W-7 attached at the same time, just as you would with a new ITIN application. The IRS processes the renewal first, then processes your return. The timeline is the same either way. Do not wait to receive your renewed ITIN before filing your return — submit everything together.