Information for ITIN’s taxpayers whose ITIN is expiring January 1, 2020. If your ITIN is with the middle digits 83, 84, 85, 86, 87 (For example: 9NN-85-NNNN) it needs to be renewed even it has used in the last three years.
The IRS will begin sending the CP-48 Notice, You must renew your Individual Taxpayer Identification Number to file your US tax return to taxpayers. The Notice will explain what you need to do.
ITINs with middle digits of 70 through 82 have previously expired, but taxpayers with these numbers can still renew it at any time. If you file a tax return with an expired ITIN, there may be a delay in processing your tax return.