You can, but until you renew your ITIN, you won't get certain credits and your tax refund will likely be delayed. Typically, taxpayers who file with expired ITINs will get an IRS notice explaining what needs to be done to release the refund/credits. See the ITIN Expiration FAQs.
You can minimize delays related to an expired ITIN by paper-filing your return and including:
- A completed Form W-7 (ITIN renewal application) for everyone on your return who has an expired ITIN. See the W-7 instructions for how to fill out the form.
- Supporting documentation – see page 3 of the W-7 instructions for a list of acceptable documents.
