What an ITIN is
An Individual Taxpayer Identification Number (ITIN) is a nine-digit number the IRS issues to people who need a US tax number but cannot get a Social Security Number. It starts with the digit 9. You apply on Form W-7, and in most cases the application goes in together with the federal tax return that creates the need for the number.
An ITIN is for tax purposes only. According to the IRS, it does not authorize you to work in the US, does not make you eligible for Social Security benefits, and is not a form of identification outside the tax system.
Who needs an ITIN, and who does not
Many non-US founders assume they need an ITIN before they can form an LLC or get an EIN. They do not. A US LLC can get an EIN without the owner having an SSN or ITIN, by sending Form SS-4 to the IRS by fax or mail. The ITIN is only needed when you personally have a US tax filing or reporting purpose.
Common reasons our clients apply:
- You own a share of a multi-member LLC taxed as a partnership and must file Form 1040-NR to report your share of US effectively connected income.
- You need to claim a refund of tax withheld on US-source income, or claim a tax treaty benefit on your own return.
- You are the spouse or dependent of a US taxpayer and are being claimed on their return.
- A payment platform, brokerage or bank asks for a personal US taxpayer number and will not accept a foreign tax ID instead.
If your only link to the US is a single-member LLC that files Form 5472 with a pro forma Form 1120, you may not need an ITIN at all. We check this with you before preparing anything, because applying without a valid tax purpose usually leads to rejection.
What BookMyLLC handles
- A short eligibility review to confirm you have a federal tax purpose and which W-7 reason box applies.
- Preparation of Form W-7 with your name, foreign address and identity details exactly matching your passport.
- Coordination of the tax return that must accompany the application, usually Form 1040-NR, or the documentation for an exception if one applies.
- Guidance on the identity documents route: an original passport, a certified copy from the issuing agency, or verification by an IRS Certifying Acceptance Agent.
- Assembly of the application package in the order the IRS expects, and mailing instructions for the IRS ITIN Operation in Austin, Texas.
- Follow-up help if the IRS sends a letter asking for more information.
- Reminders about renewal if your ITIN is at risk of expiring.
Step-by-step process
- Eligibility check. You tell us about your US income, entity and filing situation. We confirm the reason for applying.
- Document review. You send a clear scan of your passport. A valid passport alone proves both identity and foreign status for most applicants.
- Return preparation. The federal return that shows your tax purpose is prepared. The SSN field is left blank for the applicant, as the IRS instructs.
- Form W-7. We complete the form for your review and signature.
- Identity verification. Either a Certifying Acceptance Agent verifies your passport and returns it to you straight away, or you send the original or a certified copy from your passport office with the application.
- Submission. The package is posted to the IRS ITIN Operation in Austin.
- IRS decision. The IRS mails a CP565 notice with your ITIN, or a letter explaining what else it needs.
Documents and information you need
- A valid, unexpired passport. Other document combinations are possible, but the passport is by far the simplest.
- Your foreign residential address, and a mailing address if different.
- Details of your US income, entity or tax situation, such as LLC documents, Schedule K-1s or withholding statements.
- Any US visa or entry information, if you have been to the US.
- For dependants: their passports and proof of relationship.
Timeline
The IRS says it normally notifies applicants in about 7 weeks. It can take 9 to 11 weeks during tax season, which the IRS defines as 15 January to 30 April, or when you apply from overseas. Original documents mailed to the IRS are returned after processing, which the IRS says can take up to 60 days. If time matters, avoid mailing your only passport and use a certified copy or a Certifying Acceptance Agent instead.
Keeping your ITIN active
An ITIN that is not used on a US federal tax return for three consecutive tax years expires on 31 December after the third year. If you then need to file a return, you renew on the same Form W-7 by ticking the renewal box. An expired ITIN can still appear on information returns such as Form 1099 without renewal. Filing with an expired ITIN can delay processing and reduce any refund, so check its status before tax season.
Common mistakes to avoid
- Applying without a tax purpose. A return with all zero entries does not show a federal tax purpose, and the IRS will reject it.
- Sending an ordinary photocopy. The IRS accepts originals or copies certified by the issuing agency. A notarized photocopy is not enough.
- Name mismatches. The name on the W-7, passport and tax return must match exactly.
- Waiting for the ITIN before filing. In most cases the return and the W-7 go in together, so waiting can mean missing the filing deadline.
- Thinking an ITIN is needed for an EIN. It is not, as our EIN without SSN guide explains.
This page is general information, not tax advice. A US CPA or enrolled agent should confirm whether and how you should apply in your situation.
Related services
For more detail, read our ITIN application guide. If you still need a company tax number, see EIN registration, and for the return that goes with your W-7, see tax preparation and planning. Fees are on the pricing page.
ITIN at a glance
| Question | Short answer |
|---|---|
| What it is | A nine-digit tax processing number the IRS issues to people who need one but cannot get an SSN. |
| Who needs one | A non-resident or resident alien with a US tax filing or reporting requirement, or who is claiming a treaty benefit. |
| Is it the same as an EIN? | No. An ITIN is for an individual; an EIN is for a business. |
| How to apply | Form W-7 with identity documents and, usually, a US federal return or an exception. |
| Does it let me work in the US? | No. It is for tax purposes only. |
Application routes compared
| Route | What you send | Notes |
|---|---|---|
| Mail original documents to the IRS | Passport or other originals with the W-7 | Originals are returned after processing, which can take weeks |
| Certifying Acceptance Agent | Documents verified by an agent, who sends certified copies | Avoids mailing your only passport |
| IRS Taxpayer Assistance Center | In-person verification in the US | Appointments required |
Deciding the route early prevents delays. If you need your passport during processing, use an agent or certified copies.
Keeping an ITIN valid
An ITIN that is not used on a federal tax return for several consecutive years expires and has to be renewed. Renewing before you file a return that needs it avoids delays in the return itself. We check the status of your number when we prepare your application.
If your reason for an ITIN is a company filing, see our tax preparation service.
Common reasons ITIN applications are returned
- Documents that are not certified or that do not match the name on the W-7.
- A passport that is expired, or a missing entry or date.
- Missing the tax return or exception that supports the application.
- Illegible copies or unaccepted ID types.
Each return restarts the clock, which is why we check every document against the IRS list before anything is mailed. If your application is tied to a tax return, we prepare the two together so they match.
