What Is an ITIN? Meaning and Who Needs One

Foreign founders often hear in online groups that a US company starts with an ITIN. For most of them, that tip is wrong. A US LLC needs an EIN, and a foreign owner can get an EIN without an ITIN. The IRS says it doesn't issue an ITIN only for starting a business or opening a bank account.

An ITIN (Individual Taxpayer Identification Number) is a 9-digit tax number from the IRS. It's for people who need a US taxpayer ID for federal taxes but can't get a Social Security number. The number starts with 9, and the IRS issues it regardless of immigration status. With an ITIN you can:

• file a federal tax return
• claim certain tax benefits
• be listed as a spouse or dependent on another person's return

So the ITIN belongs to a person, while the company gets its own number, the EIN.

What an ITIN is and what it really does

Most of the confusion comes from expecting the ITIN to do more than it does. The ITIN lets the IRS identify a taxpayer who can't get the usual personal number, the SSN. It's a tax processing number and has no other legal meaning.

The 4th and 5th digits always fall in one of these ranges: 50-65, 70-88, 90-92 or 94-99. The IRS stopped issuing ITIN cards in January 2004, though existing cards stay valid. Today the number arrives in an IRS notice called CP565.

According to the American Immigration Council, the ITIN was created in July 1996. About 3.8 million tax returns were filed with ITINs in 2022.

The IRS is specific about the limits. An ITIN doesn't:

1. let you work in the US
2. qualify you for Social Security benefits
3. qualify you for the Earned Income Tax Credit (EITC)
4. give or change immigration status
5. serve as ID outside the federal tax system

The IRS also says an ITIN is "not issued solely for opening bank or investment accounts, e-commerce, or starting a business". That one sentence answers most of the questions business owners bring to the ITIN.

ITIN vs SSN vs EIN: three numbers that sound alike

The US uses several taxpayer identification numbers. The Social Security Administration (SSA) issues the SSN. The IRS issues all the others, including the ITIN and the EIN.

The IRS requires an EIN for any "person" other than an individual. Individuals who are employers or sole proprietors in a US business need one too.

You can't hold an ITIN and an SSN at the same time. If you get an SSN, you stop using the ITIN and send the IRS a letter. The letter includes:

• your name, address and ITIN
• a copy of the CP565 notice, if you have it
• a copy of your Social Security card

An LLC gets its own EIN, and the owner's ITIN doesn't replace it. The EIN is covered in detail in What Is an EIN (Employer Identification Number)?.

What a US LLC actually needs

In most cases your company doesn't need you to have an ITIN. The IRS says it doesn't issue an ITIN only for starting a business or opening a bank account. A US LLC needs an EIN.

Form SS-4, the EIN application, asks for the responsible party's SSN or ITIN on line 7b. But the instructions (revision 12/2025) cover owners who have neither. If the responsible party doesn't have and can't get an SSN or ITIN, they enter "foreign" or N/A on line 7b. So a foreign owner can get an EIN without an ITIN.

The IRS online EIN tool is for domestic entities and needs the responsible party's SSN or ITIN. If your main place of business is outside the US, you apply by phone, fax or mail. With no US presence, you can call the international EIN line at 267-941-1099 (not toll-free). It's open 6:00 a.m. to 11:00 p.m. Eastern time, Monday to Friday.

The EIN is free. In the IRS's words, "You never have to pay a fee."

In our work with non-resident owners, the EIN application usually goes by fax or to a forwarding address. An IRS letter sent to a rented virtual office takes about two to three weeks to arrive. For a foreign-owned LLC, the EIN is what owners wait for. An ITIN usually isn't part of the process.

When you may need an ITIN as an owner

The ITIN comes back into the picture when you personally have a US tax filing or a treaty claim. Under IRS rules that includes:

• filing Form 1040-NR (the return for nonresident aliens engaged in a US trade or business)
• claiming a tax treaty benefit as a nonresident
• selling US real estate under FIRPTA

Whether your LLC's income creates a personal US filing depends on the type of income and your country's tax treaty. Take that question to a tax professional with your specific facts.

The yearly Form 5472

A single-member US LLC owned by a foreign person is a "disregarded entity". It doesn't file an income tax return. But it does have to file a pro forma Form 1120 with Form 5472 every year.

The penalty for not filing is $25,000. Another $25,000 can follow if the failure goes on more than 90 days after an IRS notice. Form 5472 asks for the SSN or ITIN of 25% foreign shareholders and related parties, if they have one. But the instructions don't say the LLC itself needs an ITIN.

The filing rules are explained in Form 5472 for Foreign-Owned US LLCs: Who Must File, Due Date and Penalties. The wider question of foreign ownership is in Can a Non-US Resident Own a US LLC? What It Involves.

Checking whether you need an ITIN

If you still think you might need one, the test has two parts. You need an ITIN when you have a federal tax purpose and you can't get an SSN.

The IRS counts these as a federal tax purpose:

1. you're legally required to file a federal return
2. you want a refund or an allowable tax benefit
3. you must report income
4. someone claims you as a spouse or dependent for a tax benefit
5. there's another federal tax reason

A return with only zero entries generally doesn't show a federal tax purpose. With that in mind, IRS Tax Topic 857 lists the typical ITIN holders:

1. nonresident aliens who must file a US tax return or file to get a refund
2. resident aliens (by days spent in the US) who file a return
3. people claimed as dependents on a US tax return
4. spouses filing a joint return with a US citizen or resident
5. nonresident students, professors and researchers who must file or qualify for an exception
6. nonresidents claiming a tax treaty benefit
7. parties to a sale of US real estate under FIRPTA, the law that taxes foreign sellers of US property

"Resident alien" and "nonresident alien" are tax terms with their own definitions. You're a resident alien for tax purposes if you pass the green card test or the substantial presence test. That second test is based on the days you were in the US. If you pass neither test, you're a nonresident alien.

Spouses and dependents

A spouse or dependent qualifies for an ITIN only in two cases. They file their own return, or someone claims them for an allowable tax benefit. The IRS lists these benefits:

• a joint return with a US citizen or resident spouse
• head of household filing status
• qualifying surviving spouse filing status
• the American opportunity credit (up to $2,500 per student, Form 8863)
• the premium tax credit (Form 8962)
• the child and dependent care credit (Form 2441)
• the credit for other dependents ($500, non-refundable, Schedule 8812)

Who doesn't need one

US citizens and green card holders don't use an ITIN. Neither does anyone else eligible for an SSN. That includes nonresidents with a US work visa, since they can get an SSN. If you've already applied for an SSN and are waiting, the IRS says not to file Form W-7 in the meantime.

Which number fits your situation

If you're still unsure, the table matches common situations to the right number.

A nonresident filer here means someone with a US tax return to file. A claimed spouse or dependent is someone a US taxpayer claims for a tax benefit.

Putting the W-7 package together

Now say the table points you to an ITIN, for example because you have a 1040-NR to file. The application starts with Form W-7, and the package has a few fixed parts:

• Each person (you, your spouse and each dependent) files a separate Form W-7.
• The W-7 goes on the front of a federal tax return, Form 1040 or 1040-NR.
• You leave the SSN field blank, and the return has to be on paper.
• You add identity and foreign-status documents.
• The documents are originals or copies certified by the agency that issued them.

After that you choose how to send the package and wait for the IRS notice.

Some applicants don't need to attach a return. The W-7 instructions list five exceptions, mostly for income with third-party reporting or withholding. You claim the exception with box "h" on the form. The five are:

• passive income covered by withholding or a treaty
• other income, such as treaty-covered wages, scholarships or grants
• mortgage interest with third-party reporting
• a foreign person's sale of US real estate with withholding
• non-US representatives of foreign corporations

When to send it

You apply together with your return, on or before its due date. The ITIN is generally assigned as of the date the IRS gets a complete application.

If you need more time, you can file Form 4868 (an extension) marked "ITIN TO BE REQUESTED" without a W-7. That gives you until October 15. The same works for estimated tax payments on Form 1040-ES or 1040-ES (NR). Since the December 2024 revision of the W-7 instructions, you don't need an ITIN to make estimated payments or file an extension.

Where to send it

The IRS gives two mailing addresses:

1. by mail: IRS, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342
2. by private delivery service: Mail Stop 6090-AUSC, 3651 S. Interregional Highway 35, Austin, TX 78741-0000

You book a TAC appointment at 844-545-5640. A TAC appointment requires you to be in the US. So from abroad you have two options. You can mail the application with original documents or certified copies. Or you can work through a CAA in the US or abroad.

A CAA is a person or firm authorized by the IRS. With an AA, you still send originals or certified copies. Free help is also available at VITA sites, the IRS volunteer tax assistance program.

The main reason people pay a CAA is the passport. A CAA can authenticate most documents, so you keep your originals and don't have to mail your passport to the IRS. For dependents, a CAA can certify only passports and birth certificates. A CAA can't certify foreign military IDs.

Documents the IRS accepts

The IRS accepts 13 types of documents. A valid passport on its own proves both identity and foreign status. Without a passport, you need at least two documents, and one must have a photo. Dependents under 14 (or under 18 if they're students) don't need the photo.

Documents must be originals or copies certified by the issuing agency, and they can't be expired. The IRS states, "We don't accept notarized documents". The only exception is for certain military spouses and dependents abroad. Dependents generally also have to prove US residency, except residents of Canada or Mexico and certain military dependents.

Some older guides, including a university FAQ, still tell you to get a notarized copy. The IRS doesn't accept notarized copies, so that advice leads to a rejected application.

The wait and the letter

The IRS processes applications in 7 weeks. It takes 9 to 11 weeks if you apply between January 15 and April 30 or from outside the US. Mailed original documents come back within up to 60 days.

The IRS charges no fee, and TAC and VITA help is free. CAAs and AAs set their own fees. In the end, the IRS replies with one of three notices:

• CP565: the ITIN has been assigned
• CP566: the IRS needs more information
• CP567: the application was rejected, and you can apply again

Why ITIN applications come back rejected

Most of the trouble with ITINs starts with the application package. The IRS Taxpayer Advocate Service (TAS) names document problems as a common reason for rejection. Examples are school or medical records that don't meet the W-7 rules. The other frequent causes follow from the IRS rules above:

• notarized copies instead of originals or copies certified by the issuing agency
• expired documents
• no federal tax purpose, for example a return with all zero entries and no exception that applies
• missing proof of US residency for a dependent
• no tax return attached when no exception applies
• an electronically filed return, when the return with a W-7 must be on paper

TAS suggests using certified copies or a CAA instead of mailing originals. It also suggests sending the package by certified mail. And it mentions reports of the IRS losing passports.

Years later: ITIN expiration and renewal

Once the CP565 arrives, the number stays valid only while you use it. An ITIN expires on December 31 of the third tax year in a row in which it wasn't used on a federal tax return. That counts use by the filer or for a dependent. ITINs issued before 2013 that were never renewed have also expired.

You need to renew only if the ITIN will appear on a tax return. ITINs used only on information returns don't need renewal at present.

To renew, you:

1. file a new W-7 marked as a renewal
2. attach a valid federal tax return
3. include original or certified identity documents

Some applicants also add an SSA letter stating that they aren't eligible for an SSN.

And if you've lost the number, the IRS asks you not to apply for a new one. The table sums up what to do in each case.

The IRS phone number in the US is 800-829-1040, from 7 a.m. to 7 p.m. local time. From abroad it's 267-941-1000 (not toll-free).

We didn't find an online ITIN lookup tool on the IRS pages we checked. The official ways to find a lost number are your old returns, the CP565 notice and the IRS phone lines.

If your family is on the return

Families have a few extra rules to watch, because each spouse and child applies separately. A child without an SSN can get an ITIN if a parent claims the child for an allowable tax benefit. Each child needs a separate W-7 and documents. In most cases the child also has to prove US residency, with exceptions for residents of Canada and Mexico.

ITIN holders can't claim the Earned Income Tax Credit. A child with an ITIN also can't be a qualifying child for the child tax credit. The W-7 instructions (12/2024) describe this rule for tax years 2018 through 2025.

An IRS FAQ reviewed in October 2026 says, "No, you may not claim the child tax credit for a child with an ITIN". But the instructions cover only years up to 2025, so check the current IRS rules for the year you file. A child with an ITIN may still count for other benefits on the list above if all the conditions are met. Examples are the credit for other dependents and the child and dependent care credit.

What an ITIN means for immigration status

Many applicants also worry about what an ITIN means beyond taxes. Having an ITIN says nothing about immigration status. The IRS issues ITINs regardless of status. The holders include:

• nonresidents who file a US return
• students, professors and researchers
• foreign sellers of US property
• spouses and dependents of US taxpayers

An ITIN doesn't grant a status and doesn't change one.

What to do this month

If you're forming a US company from abroad, start with the EIN, since that's the number the company needs. The company's number is covered in What Is an EIN (Employer Identification Number)?. Look at an ITIN only if you personally have a US return to file or a treaty benefit to claim.

If you do need one, ask a CAA in your country first whether they can certify your passport, so the original stays with you. Send only originals or copies certified by the issuing agency, never notarized ones. And if your LLC's income may create a personal US filing, take that question to a tax professional.

An ITIN is a personal tax matter, and it doesn't change how the company looks to customers. For the company itself, we handle the launch side for owners abroad: the Google profile, listings and social pages.