ITIN expired & Consequences

Hello, 

I filed my 2023 taxes as Married - Filing Jointly LATE, in Spring 2025, after I requested and was granted an extension. My husband is Mexican and we lived in Mexico for years. He had an ITIN number for our taxes and I did not know it had expired when I filed the late 2023 return (I didn't know that ITINs expired at all). We came to the USA in Summer 2024 and I waited to file the 2023 taxes due to uncertainties regarding his immigration status and whether or not we needed to file for his green card. I was unsure how the filing taxes process might change based an immigration/green card process. I filed once we initiated his green card process with a lawyer using the ITIN he had. I recently received a notice, that due to the late filing AND the expiration of the ITIN, they've added thousands of dollars to what we owe for that year. It is too much for us to pay by far. Why didn't get a notice that his ITIN was going to expire?

 

Also, I am currently on an extension for our 2024 taxes as well, as I was hoping to file them late once he received a SSN and a green card. If I file them now, within the extension window, with the SSN he received this summer, will I receive another penalty for the expired ITIN? I'm confused and worried as to how the uncertainty of the immigration process is potentially putting us into tax debt that we can't pay!