How long can an ITIN remain expired before reactivation?

There is no IRS deadline. An ITIN can remain expired indefinitely. As long as the taxpayer has a current tax filing need and submits a complete Form W-7 with supporting documents, the IRS will reactivate the same number regardless of how long it has been dormant.

Do I need to file a tax return with ITIN reactivation?

Most reactivations attach a federal tax return (Form 1040 or 1040-NR) to confirm the renewed filing need. Reactivations claiming an Exception (1-5) can file without a return, with supporting documentation that proves the exception applies. The most common Exception for renewals is Exception 1 (passive US income).

What does ITIN reactivation cost?

The IRS charges $0 for reactivation. Optional costs include a Certifying Acceptance Agent (typically $150-$500) who verifies documents in person and submits certified copies, so you never mail originals. itin-number.com handles CAA reactivation at a flat rate with full document return.

Can I reactivate an ITIN without my CP565 notice?

Yes. The CP565 notice helps you locate the original ITIN, but it is not required for reactivation. The IRS matches reactivation requests by name and date of birth against historical records. If you cannot find the original ITIN, call 1-800-829-1040 or work with a CAA who can retrieve it from your prior filings.

Updated June 25, 2026

ITIN Reactivation vs Renewal: What Is the Difference?

What Is the Difference Between Reactivation and Renewal?

The IRS recognizes only one process for restoring an expired ITIN: renewal. The distinction the public draws between “renewal” (recently expired) and “reactivation” (expired years ago) does not exist in IRS systems. Both situations:

Use the same Form W-7 with the renewal box checked.
Require the same supporting documents.
Cost $0 in IRS fees.
Take 7 to 11 weeks of processing time.
Result in the same 9-digit ITIN being reissued.

For the official IRS pathway see the ITIN reactivation page.

How Do You Reactivate an Expired ITIN in 2026?

Locate the original ITIN. Check the CP565 notice, prior tax returns, or call 1-800-829-1040.
Complete Form W-7.Check the “Renew an existing ITIN” box and enter the original number.
Gather supporting documents. Current passport (preferred) or two IRS-accepted documents.
Prepare a federal tax return (Form 1040 or 1040-NR) unless an Exception applies.
Mail to Austin or submit through a CAA. CAAs verify documents in person and avoid mailing originals.

What Happens If You Use an Expired ITIN on a Tax Return?

The IRS still accepts the return for processing but treats it as having a missing ITIN. Consequences include:

Refund delays of 9 to 15 weeks.
Disallowance of Child Tax Credit and Credit for Other Dependents.
Notice CP54 advising that the ITIN must be renewed before further processing.

The cleanest path is to attach Form W-7 (renewal) directly to the tax return. The IRS processes the renewal first, then forwards the return for normal processing.

Do All Family Members Need to Reactivate Together?

Not required, but recommended for families filing jointly or claiming dependents on the same return. Each person needs:

An individual Form W-7 with the renewal box checked.
Their own supporting documents.
The original ITIN entered correctly.

Family renewals submitted together stay in the same processing batch and typically return within the same 7 to 11 week window.

How Do You Avoid Reactivation in the First Place?

File a federal tax return at least once every three years to prevent non-use expiration.
Track middle-digit retirement schedules; renew preemptively when your batch is announced.
Update mailing address with the IRS using Form 8822 so CP48 expiration warnings reach you.
If income drops to zero in some years, file a return claiming a refund of any small withholding to keep the ITIN active.

See the ITIN renewal page for the official renewal walkthrough.

Frequently Asked Questions About ITIN Reactivation

Yes. The IRS uses only the term 'renewal' in official documentation. 'Reactivation' is a common informal term used to describe restoring an expired ITIN. Both refer to the identical process: file Form W-7 with the renewal box checked. The IRS reissues the same 9-digit number.

Ready to reactivate? Renew your ITIN with a Certifying Acceptance Agent — $297 flat, ready in 7 days.