What happens if I file a tax return prior to receiving notification that my expired ITIN has been renewed?

Until the ITIN is renewed, a return with an expired ITIN will be processed and treated as timely filed, but it will be processed without certain tax credits and/or any claimed exemptions and no refund will be paid at that time. The taxpayer will receive a notice from the IRS explaining the delay in any refund and that the ITIN must be renewed.  Once the ITIN is renewed, any exemptions and credits will be processed, and any allowed refund will be paid. If the ITIN is not renewed, the taxpayer may be subject to interest and penalties for any tax owed as a result of disallowed exemptions and credits.