Who this is for
- People living outside the US who own a US LLC, a share of a US partnership, or a US corporation
- Foreign owners deciding whether to apply for an ITIN and how to send Form W-7
Not covered here
- Canadian residents applying from Canada
- Getting the company's EIN
- Preparing Form 1040-NR or deciding whether the business income is taxable in the US
- ITINs for a spouse or dependants
ITIN vs EIN vs SSN: whose number is it?
The EIN and the ITIN are different numbers. The company's EIN identifies the company; your ITIN identifies you. Owning a US LLC or corporation does not by itself require an ITIN: you need one when you personally have a US return to file or must give a US tax number, most often for Form 1040-NR.
An ITIN is for a person who has a US federal tax purpose but cannot get a Social Security number (SSN). An SSN is for US citizens and people admitted for permanent residence or US work. A person has an SSN or an ITIN, never both (IRS: ITIN; Form W-7 instructions).
| Number | Identifies | Issued by, on which form | Where a foreign owner sees it |
|---|---|---|---|
| EIN | The LLC, partnership or corporation | IRS, Form SS-4 | The company's returns, Form 5472, bank and payer forms |
| ITIN | An individual not eligible for an SSN | IRS, Form W-7 | The owner's own Form 1040-NR; Form W-8ECI; Form W-8BEN or Form 8805 when a US number is required |
| SSN | A US citizen, permanent resident or person authorized to work in the US | Social Security Administration, Form SS-5 | Used instead of an ITIN by anyone who has one |
The company's EIN never replaces your own number on your personal return (IRS: Form SS-4 instructions; Form 1040-NR instructions).
A case is not simple when your first Form 1040-NR is due and you have no ITIN, a partnership withheld tax for you, you are selling US real property, you claim a treaty exemption, an earlier Form W-7 was rejected, or past years were never filed. Each of these ties the ITIN to a return or a deadline.
Gather before you apply:
- A valid passport, as the original or a copy certified by the agency that issued it.
- The return that needs the number, or the documents for an exception (partnership agreement, Form 8288-A, sale contract).
- Any earlier ITIN or IRS number, and its notice (CP565).
- The tax identification number your home country issued you.
- Your US visa and the date you entered the US, if you have been there.
Can I get the company's EIN without an ITIN?
Yes. If the company's responsible party has no SSN or ITIN and cannot get either, Form SS-4 line 7b takes "foreign" or N/A instead (IRS: Form SS-4 instructions). An ITIN needs a federal tax purpose, usually a return to file, so an owner with nothing to file yet generally cannot get one (IRS: ITIN).
If you already have an ITIN, enter it on line 7b. Having one does not open the online EIN application by itself: that route also needs a legal residence, principal place of business or principal office in the US. See EIN without an SSN for the routes open to a company run from abroad, and forming a US LLC as a non-resident for the state steps.
When does a foreign owner personally need an ITIN?
Usually when you personally have a US return to file: Form 1040-NR for US business income, to claim tax a partnership or buyer withheld for you, or after selling US property. The IRS rule is a federal tax purpose and no SSN: you must file a US return, you file one to claim a refund or report income, or you must give a US number for another federal tax reason. Filing an empty return just to get an ITIN does not work: a return with all zero entries generally shows no federal tax purpose (IRS: ITIN).
| Your situation | ITIN needed? | Why |
|---|---|---|
| Your single-member LLC earns income effectively connected with a US trade or business | Generally yes | You file Form 1040-NR, which asks for your SSN or ITIN, and a Form W-8ECI you give US payers is valid only with your own US tax number (Form 1040-NR instructions; Form W-8ECI instructions) |
| You are a member of a multi-member LLC taxed as a partnership that does business in the US | Generally yes | A partner in such a partnership must file a US return, and the partnership needs your US number on Form 8805 (Form W-8BEN instructions; Publication 515) |
| You are engaged in a US trade or business and a treaty exempts the profits | Yes | Form 1040-NR is still required when a treaty exempts the income (Form 1040-NR instructions) |
| You sell US real property and the buyer withholds | Usually | The gain is taxed as if you were in a US trade or business, so you file Form 1040-NR and claim the Form 8288-A credit there (Form 1040-NR instructions). The IRS sends you the stamped Form 8288-A only once it has your US number (Form 8288 instructions); Exception 4 lets you apply at the sale (Form W-7 instructions) |
| You own a C corporation, or an LLC taxed as one, that files its own Form 1120 and pays you nothing | Generally no | The corporation files under its EIN; Form 5472 can use a reference ID. Check that nothing else gives you a return to file |
| Your single-member LLC has no US trade or business income | Generally no | The LLC's Form 5472 can use a reference ID; check that nothing else gives you a return to file |
If you were ever issued an SSN, for example during past study or work in the US, use it on every US return; the IRS will not issue you an ITIN. If you get an SSN after your ITIN, stop using the ITIN and write to the IRS so it moves your records to the SSN (IRS: ITIN). If you hold a US visa valid for work, apply for an SSN first: you can file Form W-7 only with the Social Security Administration's denial letter (Form W-7 instructions). Whether the business income is taxable in the US decides most of this table: see when foreign owners owe US tax. Filing the return itself is covered in the nonresident return for business income.
Does Form 5472 need my ITIN?
No. For each 25% foreign shareholder, Form 5472 asks for a US identifying number "if any", and a reference ID number is required only when no US number is entered (IRS: Form 5472 instructions).
The company creates the reference ID itself, with no IRS application. It must be letters and numbers only, no spaces or special characters, at most 50 characters, and the same ID must be used every year for the same owner. A foreign-owned single-member LLC also enters the owner's foreign tax identification number, if any. The filing duty itself is covered in foreign-owned single-member LLC filing.
Does a corporation's foreign owner need an ITIN for dividends?
Usually not. A US corporation paying a dividend to a foreign shareholder withholds 30%, or a lower treaty rate, from the gross amount when it pays (IRS: FDAP income; Publication 515). The corporation is the withholding agent and is liable for tax it fails to withhold; if it does not withhold and you do not pay, both of you owe the tax with interest and penalties (Publication 515).
To claim a treaty rate, Form W-8BEN generally needs either an ITIN on line 5 or the tax number your country of residence issued you on line 6a. The foreign number is enough for that claim (Form W-8BEN instructions). If your country issued you no tax number, the treaty claim needs an ITIN, and you can apply without a return: check boxes a and h on Form W-7, write the exception next to box h in the instructions' format, for example "Exception 1d-Dividend Income", with the treaty country and article number in the spaces below it, and attach a signed letter from the corporation, on its letterhead, saying an ITIN is required to pay you distributions this year (Form W-7 instructions). A nonresident not engaged in a US trade or business generally has no Form 1040-NR to file when all the tax owed was withheld (Form 1040-NR instructions).
You need an ITIN when you file to recover tax that was over-withheld or to pay tax that was under-withheld. Ways to take money out are compared in paying yourself as a foreign owner.
How do I apply for an ITIN with Form W-7?
Attach Form W-7 to the front of your first federal return, add your passport or a certified copy, and send the package by mail to the IRS in Austin, through an acceptance agent in the US or abroad, or to an IRS Taxpayer Assistance Center in the US (IRS: How to apply). Apply on or before the return's due date; for an owner with no US wages, Form 1040-NR for a calendar year is due June 15 (Form 1040-NR instructions). For a prior-year return or an exception you can apply any time (IRS: ITIN).
- Check the reason box. An owner filing Form 1040-NR checks box b, "Nonresident alien filing a U.S. federal tax return". An owner using an exception checks box h and writes the exception, for example "Exception 1a-Partnership Income" (Form W-7 instructions).
- Complete lines 3 and 6. With box b, line 3 must be your full home address outside the US, not the company's US address. Enter your home country's tax number on line 6b. On line 6d, describe the identity document and enter your US entry date, or "Never entered the United States". On lines 6e and 6f, give any earlier ITIN or IRS number.
- Prepare the return. Leave the SSN space blank for yourself. The IRS writes in the ITIN and forwards the return. The return goes on paper: a return using an ITIN cannot be e-filed in the calendar year the ITIN is assigned. If several years are unfiled, attach all those returns to one Form W-7.
- Add identity documents. An original valid passport, or a copy certified by the issuing agency, proves identity and foreign status alone. Without one, send at least two documents from the instructions' list, at least one with your photo. A certified copy comes from the issuing agency with its official stamped seal, or from a US embassy or consulate abroad that offers certification. A plain or notarized photocopy is not enough, except in limited military cases.
- Send it by one route.
| Route | Where | What happens to your passport | Cost |
|---|---|---|---|
| Mail to IRS, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342 | From anywhere | Mailed to the IRS, which says it returns it within 60 days; apply in person if you need it sooner | Postage |
| Certifying Acceptance Agent | US and abroad | Checked and handed back at the appointment | Fee set by the agent |
| Acceptance Agent | US and abroad | Original or certified copy sent on to the IRS | Fee set by the agent |
| IRS Taxpayer Assistance Center with ITIN services | US only, by appointment | Checked and handed back at the appointment | Free |
The IRS lists approved agents by country on its acceptance agents page.
Which W-7 exceptions let a foreign owner apply without a return?
Most owners of an operating company cannot use an exception: if you must file a federal return, you apply with that return, and you are not eligible for Exception 1. Two exceptions can fit an owner with no return to file: Exception 1 for passive income with third-party withholding or treaty benefits, such as a stake in a partnership that invests in the US, and Exception 4 for a sale of US real property with buyer withholding. The withholding or information reporting must happen in the current tax year, and the evidence goes with Form W-7 instead of a return (Form W-7 instructions).
| Exception | Fits when | Attach to Form W-7 |
|---|---|---|
| 1(a), partnership income | You are a partner in a US or foreign partnership that invests in the US and owns assets producing income subject to information reporting and withholding, and you have no US return to file | The part of the partnership or LLC agreement that shows the partnership's EIN and you as a partner |
| 4, US real property sale | You are a party to a sale of a US real property interest by a foreign person that is subject to buyer withholding, or you hold a notice of non-recognition | A completed Form 8288, 8288-A or 8288-B, plus the sale contract, settlement statement or closing disclosure |
A member of an operating LLC that does business in the US must file, so the sure route is Form W-7 with Form 1040-NR. The IRS instructions are not consistent for that member: they bar anyone required to file from Exception 1, yet list Schedule K-1 and Form 8805 as Exception 1 information returns and describe the 1(a) document as an agreement showing you are a partner in a partnership conducting business in the US. If the partnership asks for your US number before your first return is due, as the IRS tells partnerships to do, Exception 1(a) is the route the instructions describe; the IRS decides whether to accept it (Form W-7 instructions; Form 8804 and 8805 instructions).
How long does an ITIN take, and what if tax is due before it arrives?
Allow 7 weeks for the IRS to respond, or 9 to 11 weeks between January 15 and April 30 or when you apply from overseas (IRS: How to apply). Notice CP565 assigns the ITIN; CP566 asks for more information; CP567 rejects the application, which must then be sent again.
You do not need an ITIN to pay or extend. On Form 1040-ES (NR) vouchers and on Form 4868, write "ITIN TO BE REQUESTED" where the SSN or ITIN is asked for, and do not attach Form W-7 to either. An extension moves the filing date, not the payment date. The ITIN itself is issued only after you file the return with Form W-7 (IRS: ITIN; Form W-7 instructions).
Does an ITIN expire?
Yes. An ITIN not used on at least one US federal tax return for 3 consecutive tax years expires on December 31 of the third year (Form W-7 instructions). An ITIN assigned before 2013 that was never renewed has also expired, however often you used it. Renew it by sending a renewal Form W-7 with your next return, with the old number on line 6f.
An ITIN that appears only on information returns filed by others, such as a payer's Form 1042-S, does not need renewal until you file a return again. Filing with an expired ITIN can delay the return.
Does an ITIN let me work in the US or open a bank account?
No. An ITIN is for federal tax purposes only: it does not authorize work, change immigration status, give Social Security benefits, or serve as identification outside the federal tax system (IRS: ITIN). Whether a bank accepts it is the bank's own rule; see US business addresses and bank accounts.
Example
These examples are illustrative; figures are in US dollars.
Founder in India with a single-member LLC
Her LLC has a US employee who serves US customers, and its $150,000 of income is effectively connected with a US trade or business. She must file Form 1040-NR. She attaches Form W-7 (box b) and a certified copy of her passport to the paper return and sends it through an acceptance agent abroad. The LLC keeps using its own EIN for its Form 5472 filing. Before the ITIN arrives, she pays estimated tax on Form 1040-ES (NR) marked "ITIN TO BE REQUESTED".
Founder in Germany with a Delaware C corporation
He owns 100% of a corporation that files Form 1120 and pays him nothing, and he has no other US income. He has no US return to file, so he does not need an ITIN; if the corporation files Form 5472 for a transaction with him, such as a loan, the form shows a reference ID the corporation assigned. If the corporation later pays a $50,000 dividend, it withholds 30% ($15,000) unless he claims a lower treaty rate on Form W-8BEN, using his German tax number on line 6a.
Partner in Brazil with partnership withholding
She owns half of a two-member LLC taxed as a partnership that does business in the US. The LLC withholds $8,000 for her under section 1446 and reports it on Form 8805. To claim that credit she files Form 1040-NR with Form W-7 attached and Form 8805 at the back. Because she must file a return, she applies with it, the sure route, rather than under Exception 1. Any refund of that withholding can take up to 6 months.
Different for you?
- You live in Canada: see the ITIN guide for Canadians for treaty refunds, US rentals and agents in Canada.
- The company has no EIN yet: follow EIN without an SSN.
- Your first Form 1040-NR is due and you have no ITIN, even if a treaty exempts the profits: the return and Form W-7 go together, on paper; see the nonresident return for business income and get cross-border tax help.
- A partnership withheld tax for you on a K-1 or Form 8805: see foreign partners' withholding and get cross-border tax help to file the claim.
- You are selling US property: see nonresident landlords and get cross-border tax help before closing.
- Your W-7 was rejected (CP567) or past years were never filed: see missed foreign-owner filings and penalties and get cross-border tax help.
- You are unsure whether the business income is taxable in the US: see when foreign owners owe US tax.
- A payer asks for a W-9 or W-8BEN: see which tax form a foreign-owned LLC gives payers.
Figures on this page
| Figure | Value | Source |
|---|---|---|
| Foreign ownership that makes a US corporation a Form 5472 reporting corporation At least this share of vote or value held by one foreign person, directly or indirectly, at any time in the tax year. A single-member LLC wholly owned by one foreign person is treated as such a corporation. | 25% | IRS: Instructions for Form 5472 Checked |
| Withholding rate on US-source FDAP income paid to foreign persons Applies to the gross amount of US-source FDAP income not effectively connected with a US trade or business; a treaty may lower it. Also the rate on pay to non-resident independent contractors for services performed in the US. | 30% | IRS: Fixed, determinable, annual, or periodical (FDAP) income Checked |
| Calendar-year Form 1040-NR deadline without wages subject to withholding Following the tax year, before applicable extensions or weekend and holiday adjustments | June 15 | IRS: Publication 519, When and Where To File Checked |
| Time for the IRS to return original documents mailed with Form W-7 Returned to the mailing address on Form W-7 line 2; call the IRS if not received by then | 60 days | IRS: Instructions for Form W-7 Checked |
| Time to allow for the IRS to answer an ITIN application IRS asks applicants to allow this long for notice of the application's status outside peak season | 7 weeks | IRS: How to apply for an ITIN Checked |
| ITIN processing time in tax season or when applying from overseas Tax season is January 15 to April 30; the same window applies to applications from overseas | 9 to 11 weeks | IRS: How to apply for an ITIN Checked |
| Non-use period after which an ITIN expires An ITIN not included on a US federal tax return for this period expires on December 31 of the third year | 3 consecutive tax years | IRS: How to renew an ITIN Checked |
| Form 1040-NR refund processing time when claiming tax withheld on Form 1042-S IRS processing estimate for refunds of tax withheld and reported on Form 1042-S, Form 8805 or Form 8288-A; not a filing deadline. Stated in the 2025 instructions | Up to 6 months | IRS: Instructions for Form 1040-NR Checked |
Primary sources
- IRS: Individual taxpayer identification number (ITIN)
- IRS: How to apply for an ITIN
- IRS: Instructions for Form W-7 (December 2024)
- IRS: ITIN acceptance agents
- IRS: Instructions for Form SS-4 (December 2025)
- IRS: Instructions for Form 5472 (December 2024)
- IRS: Instructions for Form 1040-NR
- IRS: Instructions for Form W-8BEN (October 2021)
- IRS: Publication 515
- IRS: Instructions for Form 8288 (January 2026)
- IRS: Fixed, determinable, annual, or periodical (FDAP) income
About this guide
Published by Cloud Accounting under standing professional approval. This version has no separately recorded personal review. It explains general rules for the tax year shown. It is not advice for your situation.
Changes
- : First published.