What an ITIN actually is

A 9-digit tax ID from the IRS for people who must deal with US taxes but can't get a Social Security Number.

It does NOT give you: work authorization, a visa, immigration status, or residency. It is a tax number. Nothing else.

Do you actually need one? Quick check

You likely need an ITIN if:

•  You must file a personal US tax return (Form 1040-NR)
•  You're a partner in a US multi-member LLC or partnership
•  You're selling US property
•  You have a mortgage on a US home
•  Someone in the US is withholding tax from your payments (rent, royalties, dividends, pension)
•  You're claiming a tax treaty benefit
•  You're a student/researcher with a US scholarship

You probably do NOT need one if:

•  You only own a single-member LLC with no US income
•  Your LLC just files Form 5472 (that form doesn't need your ITIN)
•  You only need a tax ID for the business — that's an EIN, a different number

With an LLC vs. Without an LLC

With an LLC

Single-member LLC (one owner)

• The LLC gets an EIN. You don't need an ITIN for that.
• Form 5472 does not require your ITIN — a self-assigned reference number is used instead.
• You only need an ITIN if you personally must file a 1040-NR (US-connected income, US rental property, property sale).
•  No US filing obligation = no ITIN.

Multi-member LLC (two or more owners)

• This one genuinely does create ITIN eligibility.
• The LLC files a partnership return and issues you a K-1. Tax is withheld on your share.
• You can apply without a tax return under the partnership exception.
•  New since 1 June 2026: you must submit the page of your LLC/operating agreement showing the LLC name, the EIN, and your name and signature. Unsigned agreements now get rejected.

Without an LLC

You don't need a company at all. Common qualifying situations:

• Filing a US tax return or claiming a refund of over-withheld tax
• Selling US real estate
• Owning a US home with a mortgage
• Receiving US rent, royalties, dividends, pension or annuity payments
• Claiming a treaty benefit on wages or honoraria
• Scholarship, fellowship or grant income
• Gambling winnings under a treaty

What you must provide

Best option: your passport. It's the only document that proves both your identity and your foreign status on its own.
 Please scan your passport with the scanner. The IRS does not accept photos and phone scans. 

 To make sure your passport is accepted, verify that the following are true:

• The photo is in color and is not blurry.
• All four corners of the full passport are visible. Both the top half and bottom half of the passport are included in the picture.
• The name on the passport matches the name you provided during registration.
• The passport is still valid and not expired.

Three things that cause most rejections:

1. Your name on the form doesn't exactly match your passport
2. The document is expired
3. You sent a notarised copy — the IRS does not accept these

There is no online application. Form W-7 cannot be e-filed.
Processing time: about 7 weeks normally, 9–11 weeks during January–April or when applying from outside the US.

Also worth knowing

• If you don't use your ITIN on a tax return for 3 years in a row, it expires on 31 December of that third year.
• In the year your ITIN is issued, you must file on paper. E-filing starts the following year.
• ITIN holders cannot claim the Earned Income Credit.
• If you become eligible for an SSN, stop using the ITIN and switch.

Updated on: 20/08/2026