Renewing an Expired ITIN for Your FIRPTA Refund
If you obtained an ITIN for a previous US tax filing but have not used it on a return in three consecutive years, the IRS may have deactivated it. Filing Form 1040-NR with an expired ITIN will delay or prevent your FIRPTA refund. Here is how to check your ITIN status and renew it if needed.
Which ITINs Expire?
The IRS has implemented a rolling deactivation schedule:
- Unused ITINs: Any ITIN that was not included on a US federal tax return in each of the three most recent consecutive tax years is deactivated. Example: if you last filed using your ITIN in 2021 and did not file in 2022 or 2023, your ITIN is deactivated as of the 2024 filing period.
- Older ITINs by middle digits: The IRS has also run deactivation campaigns for ITINs issued before 2013 with certain middle-digit groupings. If your ITIN was issued before 2013, check whether your middle digits have been deactivated.
How to Check If Your ITIN Is Still Active
Call the IRS at 1-267-941-1000 (IRS International line) and ask an agent to confirm your ITIN status. Have your ITIN, name, date of birth, and address ready. Alternatively, a tax professional can check your ITIN status through IRS practitioner tools.
If the IRS cannot find your ITIN or it shows as deactivated, you need to renew before filing your 1040-NR.
How to Renew Your ITIN
Renew using Form W-7, checking the box "Renewal of existing ITIN." Include:
- Your existing ITIN number
- Proof of identity (valid passport is sufficient on its own)
- A completed Form 1040-NR to which the W-7 is attached (or a statement explaining why you are filing a renewal without a tax return (allowed in limited circumstances)
The renewal process is the same as the original application. Your options for identity verification are:
- Mail your original passport to the IRS ITIN Operations unit (Austin, TX)) returned in 7-11 weeks
- Submit a copy certified by the issuing authority (passport office, US embassy or consulate)
- Use a Certified Acceptance Agent (CAA) (fastest option, your passport stays with you
Timing: When to Renew
Renew as early as possible) ideally before your DVC sale closes. If you have a sale in progress and you are not sure whether your ITIN is active, check immediately and file the renewal without waiting for year-end. Processing takes 7-11 weeks, so each week of delay adds to your total refund wait.
You can file a W-7 renewal without attaching a tax return if your ITIN has expired and you are renewing in advance of needing it. Attach the renewal to your 1040-NR when you file, and include a note that the renewal was separately submitted.
What If You File With a Deactivated ITIN?
The IRS will reject or delay processing your Form 1040-NR if the ITIN on the return is deactivated. You will receive an IRS notice requesting a valid ITIN or a renewal. Responding to the notice and getting the ITIN renewed before resubmitting adds 3-6 months to your wait for the refund. Much better to check and renew proactively.
Frequently Asked Questions
How do I know if my ITIN has expired?
Call the IRS International line at 1-267-941-1000 and ask an agent to confirm your ITIN status. If your ITIN was not used on a US return in each of the three most recent years, it has likely been deactivated.
Does renewing my ITIN change my ITIN number?
No. ITIN renewal keeps the same number. The renewal simply reactivates the existing ITIN on the IRS system.
Can I renew my ITIN without a tax return?
In some cases, yes (if you are renewing in advance and do not yet have a return to attach. Check the current Form W-7 instructions for allowable exceptions. Attaching a completed 1040-NR is the most common approach.
How long does ITIN renewal take?
Same as the original application: 7-11 weeks from when the IRS receives your W-7. Renew early) ideally before your DVC sale closes (to avoid adding this delay to your refund timeline.