What to Do If Your ITIN Is Rejected or Expired: A Complete Guide

Just Breve
Jul 17
3 min read

If you're a non-U.S. resident dealing with U.S. tax matters—whether you're reclaiming tax on U.S. income, claiming a tax treaty benefit, or filing a return—you likely need an ITIN (Individual Taxpayer Identification Number). But what happens when your ITIN application is rejected, or you find out your existing ITIN has expired?

At Just Breve, we’ve helped countless clients fix and re-submit problematic ITIN applications. This guide walks you through why rejections happen, how expirations work, and what steps to take next.

❌ Why Was My ITIN Application Rejected?

The IRS rejects ITIN applications for a variety of reasons. Here are the most common causes:

🔍 Missing or incorrect supporting documentation (e.g. invalid passport copy)
📝 Outdated or incomplete Form W-7
🚫 No U.S. tax return attached, when required (unless a valid exception applies)
📝 Insufficient explanation of U.S. tax purpose
❗ Treaty claim not properly supported or cited
❌ Non-certified documents when required (especially for applicants abroad)

Quick Tip from Just Breve:

Always clearly explain why you need the ITIN. I.E.: minimum of one checkbox needs to be selected.

🔁 Has Your ITIN Expired?

ITINs can and do expire. Here’s how it works:

🕒 If you haven’t used your ITIN on a U.S. tax return in three consecutive years, it will automatically expire.
🧾 ITINs issued before 2013 have rolling expiration deadlines based on issuance digits. (The IRS previously phased these out in stages.)
📬 The IRS will often send a CP48 or CP566 notice warning of expiration or invalid status.

Signs Your ITIN Is No Longer Valid:

You receive IRS Notice CP567 or CP574
Your tax return is rejected due to missing or invalid TIN
You receive a reduced refund or denied treaty benefits due to ITIN issues

✅ What To Do Next (Step-by-Step)

1. Review the IRS Notice

Carefully read the rejection or expiration notice. It will specify which document or detail was missing, incorrect, or insufficient.

2. Fix the Issue

Depending on the reason, you may need:

A certified copy of your passport (or other ID documents)
A correctly completed Form W-7
A U.S. tax return, or proof of exception eligibility
A detailed Letter of Explanation (where a US payor is waiting to release funds to you pending an ITIN)

💡 Tip: If you're outside the U.S., use a Certifying Acceptance Agent (CAA) like Just Breve. We can verify your passport so you don’t have to send the original to the IRS.

3. Resubmit or Renew

Use the latest IRS Form W-7
Tick the appropriate reason code (e.g., a, b, or h with the correct exception)
If you're renewing, select the “Renewal” checkbox at the top of the form

4. Track the Application

IRS processing times are typically 8–12 weeks. If you're applying close to a filing deadline or refund statute expiration, don’t delay.

📚 Common Real-Life Scenarios

🎮 "I earned Twitch income and my ITIN was rejected."

This is common when streamers or gamers earn U.S. income but fail to file a US tax return (1040-NR) and provide proof of tax withholding or cite the correct treaty article. You'll likely need to:

Include Form 1040-NR
Provide Form 1042-S from the payer
Include a treaty explanation (e.g. under Article 12 (Royalties) or Article 7 (Business Profits)).

🏡 "I sold U.S. real estate and now I need to reclaim FIRPTA withholding."

When Form 8288-A is involved, ensure you attach these to the 1040-NR:

Attach the 8288-A stamped by the IRS
Include a copy of the closing statement (HUD-1 or similar)
Cite the reason for refund and ITIN need

💼 "I received dividends or investment income from the U.S."

Attach to the 1040-NR:

Your Form 1042-S
A copy of your investment statement (if applicable)
A treaty article reference (e.g., Article 10 for U.K. residents)

⚠️ Final Reminders from Just Breve

❗ Don’t resend the same rejected application—fix the root issue first
🕒 The IRS statute for refunds is generally three years from the filing deadline—act quickly!
✅ Use a CAA (like Just Breve) to simplify the process and avoid common errors