If you have an expired Individual Taxpayer Identification Number should renew it as soon as you can. If you do need to renew it, you can by submitting a W-7 Form. Returns with expired ITINs will be delayed. If your ITIN is expired, you may also lose out on benefits until you renew it. It can take the IRS 11 weeks to complete an ITIN renewal during tax season, so renew yours as soon as possible.
ITINs that expired at the end of 2017 include those:
Not used on a tax return at least once in the past three years.
With middle digits