How long will the return be delayed in processing, if it’s filed with an expired ITIN?

It is not possible to provide an exact timeframe for how long the return will be delayed since that would be dependent upon whether it was the ITIN of the primary, secondary, or dependent(s) on the return and which credits are being claimed.  A return filed with an expired ITIN will be processed, however, certain tax credits and/or any claimed exemptions applicable to the expired ITIN will not be allowed.  The taxpayer will receive a notice from the IRS explaining the change(s) made to their tax return and that the ITIN must be renewed.  Once the ITIN is renewed, any exemptions and/or credits previously disallowed will be reconsidered at that time.  Until the ITIN is renewed, the taxpayer will be subject to interest and penalties for any tax owed as a result of disallowed exemptions and credits.