ITIN Expiration in 2026: Which ITINs Are Expiring Now

How Does ITIN Expiration Actually Work?

The IRS expires an ITIN under two independent rules. The first rule is the 3-year non-use rule: if an ITIN does not appear on a federal tax return for 3 consecutive years, the IRS deactivates it on January 1 of the following year. The second rule is the middle-digit retirement schedule: the IRS publishes batches of middle digits (the 2 digits between the dashes in 9XX-MM-XXXX) that retire on a fixed calendar date, regardless of recent use.

Both rules can apply to the same ITIN. For the full retirement timeline see the ITIN expiration guide.

Which ITIN Middle Digits Are Expiring in 2026?

Heading into 2026 the IRS treats all of these middle-digit ranges as retired:

• Middle digits 70, 71, 72 (retired first)
• Middle digits 73, 74, 75, 76, 77
• Middle digits 78, 79, 80
• Middle digits 81, 82, 83, 84
• Middle digits 85, 86, 87 (retired through December 31, 2026)

ITINs with middle digits 88 retire on a later schedule; digits 90-99 are scheduled for a separate batch announcement. ITIN holders with retired middle digits must renew before filing 2025 or later tax returns.

How Do You Read the Middle Digits of an ITIN?

An ITIN is always 9 digits in the format 9XX-MM-XXXX. The first digit is always 9. The 2 digits in the middle group (MM) are the middle digits. For example, an ITIN of 912-87-1234 has middle digits 87 and is retired. An ITIN of 912-88-1234 has middle digits 88 and is on a later schedule.

How Do You Renew an Expired ITIN in 2026?

1. Get the current Form W-7. Use the October 2024 (or later) revision. Check the box on line 1d Renew an Existing ITIN.
2. Gather identity documents. A current passport is the single document that satisfies both identity and foreign status.
3. Attach the federal tax return being filed under the renewed ITIN, unless a documented exception applies.
4. Submit the packet by mail to the IRS ITIN Operation in Austin, TX, or through a Certifying Acceptance Agent who can verify originals locally.

For the full step-by-step process see the ITIN renewal guide.

What Happens if You File a Tax Return With an Expired ITIN?

The IRS accepts the return but holds any refundable credits (Child Tax Credit, Credit for Other Dependents, American Opportunity Tax Credit) until the ITIN is renewed. The taxpayer also receives a CP48 or CP54 notice flagging the expired ITIN. Filing a Form W-7 renewal with the return is the standard way to avoid a 2-step delay.

Can a Whole Family Renew Together?

Yes. If the primary taxpayer renews, family members with ITINs listed on the same tax return can renew at the same time even if their middle digits are not on the current retirement list. This family-option renewal avoids a separate filing cycle later.