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IRS website for ITIN - https://www.irs.gov/individuals/individual-taxpayer-identification-number

 

Do I need to renew my ITIN?

If you need to file a tax return in 2020 and your ITIN has expired or will expire before you file in 2020, IRS recommends you submit your renewal application now to prevent potential delays in the processing of your return.  If you use an expired ITIN on a U.S. tax return, it will be processed and treated as timely filed, but without any exemptions and/or credits claimed and no refund will be paid at that time.  You will receive a notice explaining the delay in any refund and that the ITIN has expired.