What an ITIN is, who actually needs one, whether an LLC owner needs an ITIN or an EIN, how to apply on Form W-7, how long the IRS takes, tax-treaty benefits, and renewal - for non-resident founders who owe US tax but cannot get an SSN.
The short answer: An ITIN is a nine-digit personal US tax ID the IRS issues under IRC § 6109 to people who owe US tax but cannot get an SSN. It is separate from the LLC's EIN, and many non-resident founders never need one.
Pick your situation - many non-resident founders never need one.
An ITIN is a nine-digit personal US tax ID the IRS issues under IRC § 6109 to individuals who owe US tax but cannot get an SSN. It identifies a person; an EIN identifies a business; the two never overlap.
The ITIN is formatted 9XX-XX-XXXX and always begins with a 9. It exists for federal tax administration only. About 5.7 million ITINs are active, all processed by the IRS ITIN Operations unit in Austin, Texas.
| ITIN | EIN | SSN | |
|---|---|---|---|
| Identifies | A non-resident individual | A business entity | A US person |
| Issued by | IRS | IRS | Social Security Administration |
| Used for | Personal US tax filing | Business tax, banking, payroll | Work, credit, personal tax |
| Application form | Form W-7 | Form SS-4 | Form SS-5 |
| Format | 9XX-XX-XXXX | XX-XXXXXXX | XXX-XX-XXXX |
| Authorizes US work? | No | n/a | Yes |
Source: IRC § 6109 and IRS Publications 1915 and 4757, verified July 2026.
You need an ITIN when you have a US tax obligation and no SSN - filing Form 1040-NR on US-source income, joining a multi-member LLC, or claiming a treaty benefit. Single-member LLCs with no US income do not.
| Trigger | ITIN needed? | Form |
|---|---|---|
| File a US return on US-source income | Yes | Form 1040-NR |
| Multi-member LLC member (K-1) | Yes | Form 1065 / 8805 |
| Claim a treaty benefit (payor requires US TIN) | Yes | Form W-8BEN |
| Claim a refund of over-withholding | Yes | Form 1040-NR |
| Platform identity check (Stripe / PayPal) | Sometimes | KYC verification |
| Single-member LLC, no US income | No | Form 5472 ("FOREIGNUS") |
Source: IRS Publication 1915 and Form 1040-NR instructions, verified July 2026.
When you do not need an ITIN:
Both, or neither, depending on your tax footprint. The LLC needs an EIN for banking and filing. You personally need an ITIN only when you file US tax - many non-resident founders never do.
| Your situation | EIN? | ITIN? | SSN? |
|---|---|---|---|
| Single-member LLC, foreign income only | Yes | No | No |
| Single-member LLC, US-source income | Yes | Yes (to file 1040-NR) | No |
| Multi-member non-resident LLC | Yes | Yes (each partner) | No |
| Open a US bank account | Yes | No (passport works) | No |
| Relocate to the US on a work visa | Yes | Transition to SSN | Yes |
Source: IRS filing requirements and Form SS-4 / W-7 instructions, verified July 2026.
Apply on IRS Form W-7 with a valid passport, mailed to the ITIN unit in Austin. A Certifying Acceptance Agent verifies your passport by video so you never mail the original - the lowest-rejection route.
| Route | How it works | Mail your passport? | Rejection rate |
|---|---|---|---|
| A - mail originals | Send the passport to IRS Austin | Yes (returned in 60 days) | Moderate |
| B - certified copy | Certified copy from the issuing authority | No | Varies by authority |
| C - CAA (video) | Agent verifies by video and certifies | No | Lowest (5-15%) |
Source: IRS Publication 1915 and the CAA Acceptance Agent program, verified July 2026.
| Document | Establishes | Certified copy accepted? | Notes |
|---|---|---|---|
| Passport | Identity + foreign status (standalone) | Yes (issuing authority or CAA) | Preferred for 90% of applicants |
| National ID + birth certificate | Identity + foreign status | Yes | Two-document combination |
| Driver's license | Identity only | Yes | Pair with a foreign-status document |
| Notarized copy of any document | Nothing | No | Never accepted by the IRS |
Source: IRS Publication 1915 Appendix A, verified July 2026.
The W-7 is paper-only and must attach a federal tax return (Form 1040-NR, 1065, etc.) or a qualifying exception statement - a treaty claim on Form W-8BEN, for example. Anonymousllc.co files it CAA-verified for $299 flat, or bundled with an EIN for $349.
The IRS processes Form W-7 in 8-12 weeks (11-15 in peak season), all through the Austin unit. There is no expedite and no online tracker. Plan 3-4 months before any filing deadline.
| IRS notice | Meaning | Your response |
|---|---|---|
| CP 565 | ITIN assigned | Keep it - never re-issued |
| CP 566 | More information needed | Respond within 45 days |
| CP 567 | Application denied | Re-file a corrected W-7 |
Source: IRS ITIN notices and Office of the Taxpayer Advocate reports, verified July 2026.
Status checks are by phone only, at +1-800-908-9982 (US) or +1-267-941-1000 (international), starting 7 weeks after filing. The most common rejections and their fixes:
| Rejection cause | Fix |
|---|---|
| Notarized copies submitted | Use originals, issuing-agency-certified, or CAA-verified |
| No tax return or exception attached | Attach the return or a qualifying exception statement |
| Name mismatch with the passport | Match character-for-character, native name order |
| Applicant is SSN-eligible | Pursue the SSN first; the IRS rejects otherwise |
| Expired identification document | Submit an unexpired passport |
Source: IRS Austin CP 566 / CP 567 practice, verified July 2026.
A treaty benefit cuts US withholding on US-source payments from the default 30% to as low as 0%. You claim it on Form W-8BEN, which needs your ITIN or foreign TIN. The US has treaties with about 65 countries.
| US-source payment | Statutory withholding | Treaty rate | Claim form |
|---|---|---|---|
| Royalties (Amazon KDP, YouTube) | 30% | 0-15% | Form W-8BEN |
| Dividends | 30% | 0-15% | Form W-8BEN |
| Interest | 30% | 0-15% | Form W-8BEN |
| Personal services | 30% | Treaty threshold | Form W-8BEN / 8233 |
Source: IRC § 894, IRS Publication 515, and individual treaty texts, verified July 2026.
The treaty country must be your country of tax residence, not merely citizenship: a Brazilian citizen residing in Portugal claims under the US-Portugal treaty. Form 8833 disclosure is required only for substantial treaty positions under IRC § 6114, not for routine W-8BEN withholding-rate claims. If a payor over-withholds, you recover the difference by filing Form 1040-NR within three years (§ 6511) - which requires the ITIN.
An ITIN expires after three years of non-use on a US return (PATH Act 2015). Renew on the same Form W-7 with the renewal box checked. If you later get an SSN, notify the IRS to merge the records.
| Event | What to do | Form / notice |
|---|---|---|
| Three years of non-use | The ITIN expires; renew it | Form W-7 (renewal box) |
| Renewal issued | Same 9-digit ITIN reactivated | Notice CP 565A |
| You obtain an SSN | Write to the IRS to merge records | Letter to IRS Austin |
| Year of the SSN switch | File resident + non-resident portions | Form 1040 (dual-status) |
Source: PATH Act of 2015 and IRS Notice 2003-32, verified July 2026.
Renewal uses the same documents and 8-12 week timeline, and the nine-digit number does not change. If you become SSN-eligible - a green card, citizenship, or a work visa - obtain the SSN, then write to IRS ITIN Operations, Austin, TX with your name, prior ITIN, and new SSN so the records consolidate. The LLC's EIN is independent and never changes. Anonymousllc.co renews for prior clients within the $299 service, or standalone for $199.
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