How to Get an ITIN as a Nonresident and LLC Owner in the United States (2026 Guide)

If you own an LLC in the United States and live outside the country, sooner or later you will hear the term ITIN. Many founders think they need one to open an LLC or obtain an EIN, but that is not the case. Others do not know they need one until they have to file a personal tax return with the IRS.

In this guide, we explain what an ITIN is, when you actually need one, how to apply from your country, which documents the IRS requires, and how long it takes, using information from official IRS pages.

What Is an ITIN?

An ITIN (Individual Taxpayer Identification Number) is a 9-digit number issued by the IRS to people who need a U.S. taxpayer identification number but cannot obtain a Social Security Number (SSN).

According to the IRS, an ITIN is used only for federal tax purposes. An ITIN does not:

1. Entitle you to Social Security benefits.
2. Grant or change your immigration status.
3. Authorize you to work legally in the U.S.
4. Serve as identification outside the federal tax system.

In other words, an ITIN is your personal identification number with the IRS. It is not your company’s number.

ITIN, EIN, and SSN: They Are Not the Same

This is the most common source of confusion among foreign founders. Your LLC and you are two different things in the eyes of the IRS.

The key point: you do not need an ITIN or SSN to obtain your LLC’s EIN. A foreign person can apply for an EIN without an SSN. And if you already have an SSN, you cannot have an ITIN: the IRS does not allow you to have both.

When Do You Need an ITIN as an LLC Owner?

The IRS says you need an ITIN if you have a "federal tax purpose" and are not eligible for an SSN. For a nonresident founder, the most common situations are:

1. You have to file a personal federal income tax return, such as Form 1040-NR (for nonresidents).
2. You want to claim a benefit under a tax treaty between your country and the U.S.
3. You want to claim a refund of withheld taxes by filing a return.
4. Another federal rule requires you to provide a taxpayer identification number.

One point to keep in mind: the IRS states that, in general, a return with all zero amounts does not demonstrate a federal tax purpose, and in that case you do not need to file it or apply for an ITIN. That is why not every LLC owner needs an ITIN.

What about Form 5472? If your LLC has a single foreign owner, it must file Form 5472 with a pro forma 1120 every year, even if it had no income. That is an obligation of the LLC, which uses its EIN. Whether you, as an individual, also need an ITIN depends on your situation: where your income comes from, whether you have to file a personal tax return in the U.S., and whether you want to use a treaty. Read more in our guide to Form 5472 for LLCs with a foreign owner.

If you do not know whether your situation requires an ITIN, it is best to review it with a professional before filing anything.

How to Get an ITIN as a Nonresident: Step by Step

1. Complete Form W-7

You apply for an ITIN using Form W-7 (a Spanish version, W-7(SP), is available). On W-7, you provide the reason you need an ITIN and your personal information.

2. Attach Your Federal Tax Return

As a general rule, the IRS requires you to submit W-7 with the federal tax return that supports your need for an ITIN (for example, 1040-NR). The return is not filed separately: it goes in the same package. Leave the identification number field blank, and the IRS will enter the ITIN when it is assigned. There are exceptions to this rule in the instructions for Form W-7, such as certain tax treaty situations.

3. Prepare Documents That Prove Your Identity

The IRS accepts 13 types of documents to prove your identity and foreign status. A passport is the only stand-alone document: if you submit your passport, you do not need another document. If you do not use a passport, you must submit at least two documents, and one of them must include your photograph.

The IRS accepts only original documents or copies certified by the agency that issued the document (for example, your country’s passport office). A regular photocopy or notarized copy is not accepted.

4. Choose How to Submit the Application

From outside the U.S., you have two main options:

1. By mail: you send the package (W-7, tax return, and documents) to the IRS in Austin, Texas. The drawback is that you must send your original passport or a copy certified by the issuing agency. The IRS returns the documents to the address on W-7 within 60 days.
2. Through a Certifying Acceptance Agent (CAA): this is an IRS-approved agent who works in the U.S. or abroad. They can review your W-7, authenticate most documents and return them to you during the appointment, and send the package to the IRS. This means you do not have to mail your original passport. Their fees vary.

If you are in the U.S., you can also make an appointment at an IRS Taxpayer Assistance Center that provides ITIN services. This is free, although getting an appointment may take several weeks.

5. Wait for the IRS Response

The IRS says you should allow 7 weeks to receive a notice. If you apply during tax season (January 15 through April 30) or from abroad, it may take 9 to 11 weeks.

The most common responses are:

1. Notice CP565: you were assigned an ITIN. You do not have to do anything else.
2. Notice CP566: the IRS needs more information.
3. Notice CP567: the application was rejected, and you have to submit it again.

One practical detail: according to the IRS, you cannot electronically file a return using an ITIN in the same year you receive it. You can do so starting the following year.

Does an ITIN Expire?

Yes. If you do not use your ITIN on a federal tax return for 3 consecutive tax years, it expires on December 31 of the third year it was not used. To use it again on a return, you have to renew it with a new Form W-7.

If your ITIN appears only on information returns that report payments you receive (such as a 1099), the IRS says you do not need to renew it for that use.

Common Mistakes When Applying for an ITIN

1. Applying for an ITIN because you think it is required for an EIN. It is not.
2. Sending a regular or notarized copy of your passport instead of the original or a copy certified by the issuing agency.
3. Sending W-7 without the federal tax return when no exception applies.
4. Applying for an ITIN without a genuine federal tax purpose. Without one, the application cannot proceed.
5. Forgetting that it expires if you do not use it for 3 consecutive tax years.

What You Need in Addition to an ITIN

An ITIN is only one piece. As a foreign LLC owner, you will generally also need:

1. An LLC formed in the right state. If you have not decided yet, read the best state to open an LLC as a foreigner.
2. Your LLC’s EIN to open a bank account and use Stripe. We explain it in our guide to a bank account for an LLC with a foreign owner.
3. The LLC’s annual tax return (Form 5472 with the pro forma 1120). With us, the tax return costs $199.

Get Your ITIN and Open Your LLC With Us

We help founders around the world open and maintain their LLC in the United States, 100% online and without a visa. We support you with LLC formation, the EIN, the ITIN application, a bank account, Stripe, and the annual tax return, with support in Spanish, English, and Portuguese.

Forming your LLC costs $197 plus state fees, one of the best prices in the industry because we want to democratize entrepreneurship.

If you do not know whether you need an ITIN, contact us and we will review your situation. Open your LLC with us.