Expired ITIN Renewal: What Canadian Casino Winners Need to Know
An expired ITIN renewal is required before the IRS will process your Form 1040-NR or issue a gambling tax refund. If your Individual Taxpayer Identification Number has not appeared on a U.S. federal tax return for three consecutive years, the IRS deactivates it — and submitting a return with a deactivated ITIN causes the IRS to hold your refund until the number is reinstated.
At U.S. Tax Recovery, we handle ITIN renewals as part of the complete refund process for our Canadian clients, so nothing slips through the cracks before your return is filed.
KEY TAKEAWAYS
- An ITIN expires if it has not been used on a U.S. federal return for three consecutive tax years.
- Renewal uses the same Form W-7 as a new application — but the reason code is different.
- Filing with an expired ITIN causes the IRS to delay or withhold your refund entirely.
- A Certified Acceptance Agent verifies your passport in person — you never mail your original to the IRS.
Why Does an ITIN Expire?
The IRS introduced rolling ITIN expiration rules to reduce the number of unused identification numbers in its system. Under these rules, any ITIN that has not appeared on at least one U.S. federal tax return during three consecutive tax years is automatically deactivated.
For Canadian casino winners, this matters because many people file a refund claim once — recover their withheld tax — and then do not return to a U.S. casino for several years. By the time they win again and receive a new Form 1042-S, their ITIN may have quietly expired. The IRS does not send a notice when this happens. You find out only when your return is held.
ITINs issued before 2013 were also subject to a separate mass expiration process. If your ITIN falls into that category and you have not renewed it, it is almost certainly no longer active.
How to Tell Whether Your ITIN Is Still Active
There is no public lookup tool that lets you check ITIN status directly. The most reliable approach is to contact the IRS directly by phone or to work with a specialist who can confirm status on your behalf before you file.
As a general rule, if you have not filed a U.S. return in the past three years and your ITIN was issued more than three years ago, treat it as expired and plan to renew. It is far better to renew proactively than to submit your 1040-NR and discover weeks later that the IRS cannot process it.
How the ITIN Renewal Process Works
Renewal uses IRS Form W-7, the same form used to apply for a new ITIN. The difference is that you check the box indicating you are renewing an existing number rather than applying for the first time. You still need to provide certified identity documentation — the requirements are identical to a new application.
What Documents Are Required
The IRS requires proof of both identity and foreign status. For most Canadians, a valid Canadian passport satisfies both requirements in a single document. The IRS will not accept a photocopy you certify yourself — it requires either the original document or a certified copy issued by the document’s issuing authority.
This is the point where most people run into difficulty. Mailing your original passport to the IRS means going without it for weeks or months — an impractical option for anyone with upcoming travel, border crossings, or other identification needs.
Can You Renew and File at the Same Time?
Yes. You can submit your W-7 renewal application alongside your Form 1040-NR gambling refund return in the same package. The IRS processes the ITIN renewal first, then applies the number to the return. This is the most efficient approach when time is a factor — particularly if the three-year refund claim window is approaching.
| Stage | What Happens | Typical Timeframe |
|---|---|---|
| Document verification | CAA reviews passport and completes certification | Same appointment |
| W-7 submission | Renewal application mailed to IRS with or without 1040-NR | Within days of appointment |
| IRS processing | IRS reviews and reactivates ITIN | Seven to eleven weeks |
| Refund review begins | IRS processes 1040-NR once ITIN is confirmed active | Many months from IRS receipt |
Why Filing the Renewal Yourself Takes Longer
The W-7 form is not long, but the documentation requirements are precise. A name that does not exactly match your passport, a missing certification, or a document that does not meet IRS standards can result in rejection and a restart of the entire process. That delay directly affects how long it takes to receive your refund.
As an IRS Certified Acceptance Agent, we verify your passport in our office — which means you keep your original document and never mail it to the IRS. We prepare your W-7, confirm the renewal reason code is correct, and submit everything as a complete package. Our clients do not have to navigate the IRS documentation rules on their own. You can review our complete refund process to understand each step from ITIN through to the refund itself.
The Three-Year Refund Window and Why Timing Matters
The refund claim window for U.S. gambling tax is generally three years from the original filing deadline for the tax year in which your winnings were withheld. ITIN renewal processing takes seven to eleven weeks, and IRS processing of the 1040-NR itself takes many months after that.
If you are approaching the three-year limit, starting the renewal process as early as possible is critical. A complete, correctly prepared package filed well before the deadline gives you time to resolve any IRS correspondence without losing eligibility. Waiting until the final weeks leaves no margin for error. You can read more about what Canadians lose by missing the claim window in our dedicated guide.
Each tax year requires a separate Form 1040-NR. If you have Form 1042-S documents from multiple years, each return is filed individually — and the ITIN on each must be active at the time of filing.
How the Canada–U.S. Tax Treaty Affects Your Refund Amount
Once your ITIN is active and your 1040-NR is filed, Article XXII(3) of the Canada–U.S. Tax Treaty allows Canadian residents to offset documented gambling losses against their U.S. gambling winnings from the same year. This can significantly reduce the taxable amount — and in some cases bring it to zero — meaning a full refund of the 30% withheld by the casino may be possible depending on your documented losses.
This treaty benefit is never applied automatically. It must be claimed correctly on your return, with the article cited precisely and the loss documentation attached. Learn more about how the Canada–U.S. Treaty gambling benefit works and what documentation you need to support the claim.
Frequently Asked Questions
Does my ITIN number change when I renew it?
No. Renewal reactivates your existing number — the nine-digit ITIN assigned to you originally remains the same. You use the same number on every subsequent return. Renewal simply restores the IRS’s ability to process returns that carry that number. There is no new number issued.
Can I renew my ITIN without mailing my passport to the IRS?
Yes, if you work with an IRS Certified Acceptance Agent. A CAA is authorized to verify your identity documents in person and certify them for the IRS, so your original passport stays with you throughout the process. Applying directly without a CAA requires mailing original documents to the IRS, which most people find impractical.
What happens if I file my 1040-NR with an expired ITIN?
The IRS will not process your return or issue a refund until the ITIN is active. Your return may be held, and you will typically receive a notice requesting ITIN renewal before the review can continue. This adds weeks or months to the timeline — and if it pushes past the three-year claim window, you may lose eligibility for that year’s refund entirely.
ITIN Expired? Let’s Renew It and File Your Refund.
If a U.S. casino withheld 30% of your gambling winnings and your ITIN has expired, you may still be entitled to recover some or all of that amount — but the claim window is limited. U.S. Tax Recovery is an IRS Certified Acceptance Agent and we handle your ITIN renewal, your 1040-NR, and your treaty claim from start to finish.
Disclaimer: This article is for general informational purposes only and does not constitute tax, legal, or financial advice. Tax rules change; consult a qualified tax professional regarding your specific situation. U.S. Tax Recovery services are subject to individual eligibility.
