How to Get an ITIN as a Non-Resident (and Whether You Need One)

Short answer: an ITIN is a 9-digit personal tax number the IRS issues to people who need a US taxpayer number for federal tax purposes but aren't eligible for an SSN. You apply with Form W-7, usually attached to a US federal tax return. Owning a US LLC doesn't automatically mean you need one: the LLC's EIN doesn't require an ITIN, and the ITIN only becomes necessary when you personally have a federal tax purpose, such as filing a US return or claiming certain treaty benefits.

This guide is for non-resident founders who run a US LLC from abroad and keep hearing that they "need an ITIN." Every rule below comes from IRS pages and the Form W-7 instructions.

What an ITIN is, and what it isn't

Per the IRS, the ITIN exists for federal tax purposes only. It is not a work permit and doesn't provide or change immigration status. It doesn't qualify you for Social Security benefits or the Earned Income Tax Credit, and it isn't valid identification outside the federal tax system.

Think of it as the number the IRS uses to recognize you as an individual taxpayer. Nothing more.

ITIN vs EIN

The EIN identifies a business; the ITIN identifies a person. Your LLC gets an EIN. You, as its owner, get an ITIN only if you personally need one.

The SS-4 instructions tell you to enter "foreign" or "N/A" when the responsible party has no SSN or ITIN and isn't eligible for one. The walkthrough is in our EIN guide. Holding the EIN back while you wait for an ITIN is one of the most common ways founders lose weeks.

Do you need an ITIN as a non-resident LLC owner?

The IRS test is short: you need an ITIN if you have a federal tax purpose and aren't eligible for an SSN. Federal tax purposes include being required to file a return, claiming a refund or credit, and claiming a tax treaty benefit. For a foreign-owned LLC, the usual cases look like this:

• Getting the LLC's EIN: no ITIN needed.
• The foreign-owned single-member LLC's [Form 5472](/blog/form-5472-nedir): the IRS instructions ask for the foreign owner's US identifying number "if any" and call for a reference ID number where none is entered. The filing alone doesn't force an ITIN.
• You must file a personal US return (Form 1040-NR): this is reason "b" on Form W-7, a nonresident alien who must file to report US income or files only to claim a refund. You need an ITIN.
• You want to claim a treaty benefit: reason "a". The IRS notes that certain nonresident aliens must get an ITIN to claim treaty benefits even when they don't have to file a return.

Whether your LLC's income gives you a personal US filing obligation depends on what the income is and where the business is carried on. This guide doesn't answer that question for you; settle it with a US tax advisor. If you're still deciding on structure, try the do I need a US company test.

The ITIN on Form W-8BEN

US platforms ask non-US individuals for a W-8BEN. Per the IRS W-8BEN instructions, if you claim treaty benefits you generally need to give an ITIN on line 5 unless you give the tax number issued by your country of tax residence on line 6. Some income doesn't need an ITIN for a treaty claim, for example dividends and interest from actively traded stocks and debt obligations.

So a W-8BEN doesn't always require an ITIN. When you claim a treaty benefit, you need either your home-country tax number or an ITIN.

1. Pick your reason for applying

Form W-7 has reason boxes a through h. For a non-resident founder, the relevant ones are usually:

• a: nonresident alien claiming a treaty benefit. You also check box h and enter the exception, treaty country and article number.
• b: nonresident alien filing a US federal tax return. You must give a complete foreign address on line 3.
• h: other, with a detailed explanation and supporting documents.

2. Gather your identity documents

The W-7 instructions list 13 acceptable documents, and a passport is the only one that stands alone. With any other documents, one isn't enough; you submit a combination.

• Documents must be originals or certified copies. The instructions define a certified copy as one the issuing agency provides and certifies as an exact copy, bearing its official stamped seal. An ordinary photocopy doesn't qualify.
• Documents must be current, meaning not expired when you submit them.
• At least one must include your photo.

3. Attach the tax return, or document your exception

The general rule: you apply with your US federal tax return. The IRS says to put the return inside the W-7 package rather than filing it separately, and to leave the SSN/ITIN area blank.

The W-7 instructions list five exceptions. Exception 1, for instance, covers passive income such as interest or rent that is subject to third-party withholding or treaty benefits, but if you're required to file a federal return you aren't eligible for it. You must document whichever exception you claim; the full list and the documents each requires are in the instructions.

If a deadline is close and you have no ITIN yet, the IRS says to write "ITIN TO BE REQUESTED" on extension and estimated-payment forms.

4. Choose how to apply

Per the IRS, acceptance agents work both in the US and abroad, and their fees vary. The IRS publishes an acceptance agent list by country. Check whether a listed agent is a CAA or only an AA: if you don't want to mail your passport, you want a CAA.

5. Wait for the IRS

The IRS says to allow 7 weeks for notification of your application status, and 9 to 11 weeks during peak season (15 January to 30 April) or if you file from overseas. Applying from abroad, plan around 9 to 11 weeks.

Does an ITIN expire?

Yes. Per the W-7 instructions, an ITIN not used on at least one US federal tax return for three consecutive tax years expires on 31 December of the third year. ITINs issued before 2013 that were never renewed also need renewing.

You renew with Form W-7, attaching a return unless an exception applies, and enter your previous ITIN on line 6f. If your ITIN only appears on information returns filed by third parties, you don't need to renew now; you renew when you next file a return.

Common mistakes

• Waiting for an ITIN before applying for the EIN
• Applying because "every LLC owner needs one" when you have no federal tax purpose
• Mailing the tax return separately from the W-7
• Treating an ordinary photocopy as a certified copy
• Applying with an expired passport
• Using an AA when you meant to keep your passport, and mailing the original without realizing it
• Forgetting the ITIN lapses after three years without use on a return

FAQ

Do I need an ITIN to own a US LLC? Not automatically. Per the IRS, the ITIN is for individuals with a federal tax purpose who aren't eligible for an SSN, such as needing to file a US return or claim a treaty benefit.

Do I need an ITIN to get an EIN? No. The SS-4 instructions say to enter "foreign" or "N/A" if the responsible party has no ITIN and isn't eligible for one.

Is a passport enough to apply? Yes. Per the W-7 instructions, a current passport is the only document that stands alone. It must be the original or a copy certified by the issuing agency.

How long does an ITIN take? The IRS says 7 weeks, or 9 to 11 weeks during peak season (15 January to 30 April) or when applying from overseas.

Can I apply from outside the US? Yes, by mail or through an IRS-authorized acceptance agent; acceptance agents operate in many countries.

When does an ITIN expire? If it isn't used on a federal return for three consecutive tax years, it expires on 31 December of the third year. You renew with Form W-7.

The takeaway

The ITIN is a personal number; the EIN belongs to the company. You can form an LLC, get its EIN and file Form 5472 without one. You need an ITIN when you personally must file a US return or claim a treaty benefit. If that's you, file Form W-7 with your return and passport, ideally through a CAA so your passport never leaves your hands, and allow 9 to 11 weeks from abroad.

For the company side, see our US LLC guide. To plan formation, EIN and documents with us, see US company formation consulting.

Sources and scope

• IRS, Individual taxpayer identification number: what an ITIN is, who needs one, federal tax purposes, what it doesn't provide, 7 and 9 to 11 week timing, "ITIN TO BE REQUESTED"
• IRS, Instructions for Form W-7: reasons a to h, the tax-return rule and its five exceptions, the 13 documents and the stand-alone passport, the certified copy definition, mailing address, TACs, AAs and CAAs, timing, expiry and renewal
• IRS, How do I apply for an ITIN: application routes, return inside the package, documents returned within 60 days
• IRS, Acceptance Agent Program and ITIN acceptance agents: CAA vs AA, agents abroad, fees vary, list by country
• IRS, Instructions for Form W-8BEN: ITIN on line 5, foreign TIN on line 6, treaty claims that don't need an ITIN
• IRS, Instructions for Form SS-4: no ITIN needed for an EIN, "foreign" or "N/A"
• IRS, Instructions for Form 5472: reference ID number where there is no US identifying number

Information checked on 14 October 2026. This is general information, not legal or tax advice, and it doesn't determine whether you need an ITIN or must file a US return; confirm that with a US tax advisor based on your own income and structure. IRS timing, addresses and form rules can change; check the official pages before applying.