Your ITIN may expire if it was not used on a federal income tax return in the last three years OR ITINs with middle digits of 88, 90, 91,92, 94, 95, 96, 97, 98, or 99 (Example: (9XX-70-XXXX). An expired ITIN could delay your tax refund and make you ineligible for certain tax credits, such as the Child Tax Credit and the American Opportunity Tax Credit, until your ITIN is renewed. All family members who were issued an ITIN may submit a Form W-7 at the same time.
If you have filing requirement you should file the return with the renewing application. Be sure to attach all required supporting documentation from the table above.