ITIN Registration · United StatesAn ITIN is for filing US taxes, not for opening a company. Here is when you need one and how to apply.
We work out whether you need an ITIN, prepare Form W-7 alongside the federal return it supports, and help you get your identity documents verified without posting your passport to the IRS where that can be avoided.
Business & Incorporation
At a glance
- Authorities
- Internal Revenue Service (IRS), ITIN Operation
- Forms & references
- Form W-7Form 1040-NRForm 1040CP 565 notice
- Issued by
- IRS ITIN Operation
- Application
- Form W-7, usually attached to a federal tax return
- Identity proof
- Passport, or at least two other listed documents
- IRS processing
- About 7 weeks; 9–11 weeks at peak times or from abroad
Overview
What it is, and why it matters.
An Individual Taxpayer Identification Number (ITIN) is a nine-digit number the IRS issues to people who need a US taxpayer number but aren’t eligible for a Social Security number. It exists for federal tax purposes only.
You apply on Form W-7, and in most cases the application must be attached to the federal tax return that makes the number necessary, such as Form 1040-NR. A few exceptions allow a W-7 without a return, mainly where a bank or other third party must withhold tax or report income, or where you are claiming certain treaty benefits.
Proving identity and foreign status is where most applications go wrong. A passport is the only document accepted on its own; otherwise you need at least two from the IRS list. They must be originals or copies certified by the issuing agency, unless they are verified by a Certifying Acceptance Agent (CAA) or at an IRS Taxpayer Assistance Center.
An ITIN that isn’t used on a federal return for three consecutive tax years expires on December 31 of the third year, and must be renewed on Form W-7 before it is used again.
Who needs it
Who typically needs it.
- 01
Foreign members of US partnerships and LLCs
Nonresident members who receive a Schedule K-1 showing US business income and must file Form 1040-NR.
- 02
Nonresidents with other US income
For example, rent from US property, or a sale of US real estate where you file to recover tax withheld.
- 03
Spouses and dependents of US taxpayers
A non-US spouse or dependent who needs to be included on a US citizen’s or resident’s federal return and isn’t eligible for an SSN.
- 04
Nonresidents claiming treaty benefits
Individuals who need a US taxpayer number to claim a reduced treaty rate on certain US income.
- 05
Holders of an expired ITIN
People who haven’t used their ITIN on a federal return for three consecutive years and now need to file again.
When you need it
The moments that usually trigger it.
- You have received a Schedule K-1 from a US partnership or multi-member LLC and must file a US return.
- You sold US property and need to file a return to claim back tax that was withheld.
- Your spouse is a US citizen or resident and you plan to file a joint return.
- A US payer has asked for a US taxpayer number before applying a treaty rate.
- Your ITIN hasn’t been used on a return for three years and you need to file this year.
Scope
Exactly what we handle.
Our engagement letter lists these specifically, so you know what is included before any work begins.
- 01
Confirming whether you need an ITIN at all, and which W-7 reason and exception apply
- 02
Preparing the federal tax return the W-7 goes with, such as Form 1040-NR
- 03
Completing Form W-7 and checking it against your identity documents
- 04
Coordinating document verification with a Certifying Acceptance Agent, or preparing an application with certified copies from the issuing agency
- 05
Sending the complete package to the IRS ITIN Operation in Austin, Texas
- 06
Tracking the application and answering IRS requests for more information
- 07
Renewing an expired ITIN when you next need to file
The process
How it runs, step by step.
Timings depend on the authority and on how quickly documents come together. We tell you what’s typical for your case at the start.
Start with a conversationConfirm the need
We check your US filing position and whether an ITIN is the right number. Many founders who own a US company don’t need one.
Prepare the return and W-7
We prepare the federal return that creates the need, or the supporting documents where an exception applies, and complete Form W-7.
Verify your documents
Your passport or other documents are verified by a Certifying Acceptance Agent or at an IRS Taxpayer Assistance Center, or sent as originals or certified copies from the issuing agency.
Submit to the IRS
The W-7, return and documents go to the IRS ITIN Operation by post or courier.
Receive and record
The IRS writes to you with the ITIN on a CP 565 notice. We record it and note when it next needs to appear on a return to stay active.
What we’ll need
The information to have ready.
A typical checklist. After the first conversation we send a version specific to your situation, so you don’t gather anything you don’t need.
Identity documents
- Valid passport, the only document accepted on its own
- Otherwise, at least two current documents from the IRS list, such as a national identity card and a birth certificate
- For dependents, extra documents such as school or medical records may be needed to show US residency
Tax information
- Details of your US income or other reason for needing an ITIN
- Schedule K-1, Form 1042-S or any other US tax documents you have received
- Your foreign tax identification number, if you have one
- US entry date and visa details, if you have been to the US
Contact details
- A mailing address where the IRS can send your ITIN notice and return any original documents
Please don’t email passports or bank statements. Once we’ve spoken, you’ll get access to a secure upload.
Common mistakes
Where this usually goes wrong.
The problems we are most often asked to fix, and what they tend to cost.
- Mistake 01
Applying without a federal tax reason
The IRS rejects W-7 applications that don’t show a federal tax purpose. Wanting a bank or payment platform account is not, on its own, a reason the IRS accepts.
- Mistake 02
Sending notarized copies
The IRS accepts originals or copies certified by the issuing agency. Notarized copies are rejected except in narrow cases, such as some dependents of US military personnel.
- Mistake 03
Posting your passport when you don’t have to
Mailing an original passport to the IRS can leave you without it for weeks. A Certifying Acceptance Agent can verify it for you and your spouse so that it stays with you.
- Mistake 04
Letting the ITIN expire
An ITIN not used on a federal return for three consecutive tax years expires. Filing with an expired ITIN can hold up processing and any refund until it is renewed.
- Mistake 05
Names and dates that don’t match
Small differences between the W-7, the tax return and the passport lead to rejections or requests for more information.
Worth knowing
The limits, stated upfront.
We are not an IRS Certifying Acceptance Agent. Document verification is carried out by a CAA or at an IRS Taxpayer Assistance Center; we coordinate the process and prepare the application.
The IRS decides every ITIN application and sets its own processing times. We cannot guarantee approval or timing.
An ITIN is for federal tax purposes only. It does not authorize work in the US, provide Social Security benefits or change immigration status.
Some banks and payment providers ask for an ITIN, but the IRS issues one only for a federal tax purpose, and that decision is the IRS’s.
Questions
ITIN Registration: frequently asked.
If yours isn’t here, ask us directly. We’ll answer in plain terms.
Ask a questionDo I need an ITIN to own a US LLC?
No. You can form a US company and get its EIN without an ITIN. You need one only if you personally have to file a US federal return, or claim certain treaty benefits, and aren’t eligible for an SSN.
Can I apply for an ITIN without filing a tax return?
Only if one of the exceptions in the Form W-7 instructions applies, such as certain income subject to third-party withholding or reporting, or some treaty claims. Each exception needs its own supporting evidence, such as a letter from the bank or withholding agent.
Do I have to send my original passport to the IRS?
Not if a Certifying Acceptance Agent or an IRS Taxpayer Assistance Center verifies it, in which case it stays with you. Otherwise the IRS needs the original or a copy certified by the issuing agency, and it returns originals by post.
How long does it take to get an ITIN?
The IRS says to allow about 7 weeks, or 9 to 11 weeks if you apply between January 15 and April 30 or from outside the US. The number arrives by post on an IRS notice.
My ITIN has expired. What do I do?
Renew it on Form W-7 with current identity documents before, or when, you next file a federal return. An ITIN expires on December 31 of the third consecutive tax year in which it wasn’t used on a return.
Where do I find a Certifying Acceptance Agent?
The IRS publishes a directory of acceptance agents, including some outside the US. Check that the agent is a Certifying Acceptance Agent rather than a standard Acceptance Agent, because only a CAA can verify your documents and hand the originals back to you.
Does an ITIN let me work in the US?
No. The IRS states that an ITIN creates no inference about your immigration status or your right to work in the US. It is used only for federal tax filing.
Related
Often needed alongside this.
The equivalent in our other countries
Speak with a consultant
Talk to us about iTIN Registration.
Pick the closest match and we’ll take it from there. You’ll get a written scope and fee before any work begins.
Or use our three-step guide, or email hello@fiscorra.com
