All ITINs not used on a federal income tax return at least once for tax years 2017, 2018, or 2019 will expire on December 31, 2020. Additionally, all ITINs with middle digits 88 (For example: 9NN-88-NNNN) will expire at the end of this year. Those with middle digits 90, 91, 92, 94, 95, 96, 97, 98 or 99, that were assigned before 2013 and have not already been renewed, will also expire at the end of this year.
You should apply for an ITIN as soon as you’re ready to file your
federal income tax return, since you need to attach the tax return to
your application. You can apply for an ITIN any time during the year. If
the tax return you attach to Form W-7 is filed after the tax return's
due date, you may owe interest and/or penalties. You should file your
current year tax return by the prescribed due date to avoid this.