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Since you are not applying for a new ITIN you must enter it on the tax return that will be mailed with the W-7 application ... you will not be able to efile the return.    

 

To renew an ITIN. An ITIN only needs to be renewed if it’ll be
included on a U.S. federal tax return and it’s expired. Individuals
renewing an ITIN must include a U.S. federal tax return unless
they meet an exception, and the required documentation. See
How To Apply, later, for more information on how to renew your
ITIN.
https://www.irs.gov/pub/irs-pdf/iw7.pdf

 

 

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