If you’re a non-U.S. resident doing business in the United States, working as a contractor, or earning U.S. income without a Social Security Number (SSN), you may be required to apply for an ITIN (Individual Taxpayer Identification Number).
In this article, you’ll learn:
- What an ITIN is
- Who needs an ITIN and why
- Step-by-step process for ITIN number registration
- How long it takes
- Common questions about ITINs
What Is an ITIN?
An ITIN (Individual Taxpayer Identification Number) is a 9-digit number issued by the IRS to individuals who are not eligible for a Social Security Number but are required to file or report taxes in the U.S.
Example format: 9XX-XX-XXXX
It is used only for tax purposes and does not give work authorization or immigration status.
Who Needs an ITIN?
You need an ITIN if you are a non-resident or foreign national and:
- Earn income from U.S. sources
- Own or invest in a U.S. LLC or business
- Need to file a U.S. tax return (Form 1040-NR)
- Receive rental or royalty income from U.S. properties
- Are a spouse or dependent of a U.S. taxpayer
- Are a foreign partner in a U.S. partnership
- Want to open U.S. merchant accounts (Stripe, PayPal, etc.)
An ITIN is essential if you’re doing business in the U.S. but don’t qualify for an SSN.
ITIN vs. EIN vs. SSN: What’s the Difference?
| ID Type | Purpose | Who Gets It | Format |
|---|---|---|---|
| ITIN | For non-residents filing taxes | Individuals without SSN | 9XX-XX-XXXX |
| EIN | For business entities (LLC, Corp) | Companies | XX-XXXXXXX |
| SSN | For U.S. citizens and residents | U.S. individuals | XXX-XX-XXXX |
You may need both ITIN and EIN if you are a non-resident operating a U.S. business.
How to Register for an ITIN (Step-by-Step)
Step 1: Complete IRS Form W-7
This is the official application form for the ITIN. It requires:
- Personal information
- Reason for needing the ITIN
- Tax return details (unless exempt)
Step 2: Prepare Supporting Documents
You must submit original or certified copies of identity and foreign status documents, including:
- Passport (preferred)
- National ID card
- Foreign voter registration card
- U.S. visa (if applicable)
Step 3: Attach Federal Tax Return
If required, include Form 1040-NR or another return showing the reason for your application.
Some exemptions allow ITIN application without filing a return (e.g., ownership in a U.S. LLC with no income).
Step 4: Submit the Application
You can apply through one of the following methods:
- By Mail to IRS ITIN Operations
- Through a Certified Acceptance Agent (CAA)
- In person at an IRS Taxpayer Assistance Center (U.S. only)
Working with a CAA is the safest way for non-residents.
How Long Does ITIN Registration Take?
- Mail application: 7–11 weeks (or longer for foreign addresses)
- Via CAA: Usually 4–6 weeks
- Peak season may increase processing times
Once approved, your ITIN is valid indefinitely as long as it is used on a federal tax return at least once every 3 years.
Important Notes About ITIN
- ITIN cannot be used for work or employment authorization
- It is not a substitute for SSN or a green card
- It is not required if you only own a U.S. LLC and are not earning income
How FormLLC Can Help
If you’re a non-U.S. resident starting a business in the United States, FormLLC helps simplify your U.S. setup:
- LLC formation in any state
- EIN number from IRS
- BOI Report filing
- U.S. mailing address & registered agent
- ITIN application assistance via CAA partners
- Bank account setup support (Mercury, Wise)
Contact Us:
📧 Email: contact@formllc.us
🌐 Website: www.formllc.us
📱 WhatsApp: +91 6202619173, +1 3322662187
Frequently Asked Questions (FAQs)
Q1. Do I need an ITIN to start a U.S. company?
No. You can register a U.S. LLC without an ITIN. But you may need it to file taxes or receive U.S. income.
Q2. Can I apply for ITIN online?
No. The IRS currently requires physical documents to be submitted by mail or through a CAA.
Q3. Can I get an ITIN without a tax return?
Yes, but only under certain exemptions (such as LLC ownership or banking requirements).
Final Thoughts
An ITIN is essential for non-U.S. individuals who earn U.S. income, file taxes, or own U.S. companies. It’s your official taxpayer ID when you don’t qualify for a Social Security Number.
By understanding the process and requirements, and working with experts like FormLLC, you can get your ITIN smoothly and avoid delays.
