If you receive notice that you, your spouse, or your dependent’s ITIN is scheduled to expire and you will be filing a tax return or claim for refund in 2021, you should begin the renewal process as soon as possible. If you receive the CP-48 Notice after you have submitted your Form W-7 to renew your ITIN, you may disregard the notice. No additional action is required. You should not renew an ITIN if the ITIN holder now has or is qualified to get a social security number (SSN).
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What should I do if I’m notified that my ITIN will expire?
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