ITIN Guide
How to Get an ITIN Guide
Apply for an ITIN by filing IRS Form W-7 with a federal tax return and ID documents. 3 methods: mail, CAA, or IRS office. Processing takes 7-11 weeks.
Get an ITIN by filing IRS Form W-7 with a federal tax return and identity documents. The IRS charges $0 for the ITIN. Choose one of 3 methods: mail to the IRS ITIN Operation in Austin, TX; use a Certifying Acceptance Agent (CAA); or visit an IRS Taxpayer Assistance Center. Processing takes 7-11 weeks. There is no online filing and no expedited option.
An ITIN (Individual Taxpayer Identification Number) is a 9-digit tax ID the IRS issues to people who must file or report US taxes but cannot get a Social Security Number. The IRS issues every ITIN through Form W-7. You cannot apply online, by phone, or by fax. The number always starts with 9 and follows the format 9XX-XX-XXXX. An ITIN identifies an individual, not a business. A US business uses an EIN instead. This guide explains the full W-7 process, the 3 filing methods, document rules, costs, and how an ITIN differs from an EIN for non-residents.
| Factor | ITIN | EIN |
|---|---|---|
| For whom | Individuals without an SSN | Businesses and LLCs |
| IRS form | Form W-7 | Form SS-4 |
| Format | 9XX-XX-XXXX | XX-XXXXXXX |
| Online filing | No | No (for non-residents) |
| IRS fee | $0 | $0 |
| Processing time | 7-11 weeks | 4-7 business days |
| ein.so price | $197 / $297 | $49 / $97 |
Methods
What Are the 3 Ways to Get an ITIN?
You get an ITIN through one of 3 methods: mail to the IRS, a Certifying Acceptance Agent, or an IRS Taxpayer Assistance Center. All 3 use Form W-7 and take 7-11 weeks to process. The methods differ in whether you keep your original passport.
Mail to the IRS
Certifying Acceptance Agent (CAA)
IRS Taxpayer Assistance Center
| Method | Processing | Keep Original Passport? | Best For |
|---|---|---|---|
| 7-11 weeks | No | Applicants comfortable mailing originals | |
| CAA | 7-11 weeks | Yes | Non-residents abroad |
| IRS office | 7-11 weeks | Yes | Applicants inside the US |
Requirements
What Do You Need to Apply for an ITIN?
You need a completed Form W-7, a federal tax return, and proof of identity and foreign status. A valid passport is the only document that satisfies both identity and foreign status on its own. Without a passport, you submit 2 documents from the IRS list.
Completed Form W-7
Federal Tax Return
Identity and Foreign Status Documents
What Counts as a Valid Document?
The IRS accepts 13 document types for ITIN identity proof. Every document must be current and unexpired. The passport is the only standalone document; all others must be combined to cover both identity and foreign status.
Common acceptable documents
- Passport (standalone — covers identity and foreign status)
- National identification card (photo, name, address, date of birth)
- Foreign driver's license
- US driver's license
- Birth certificate (required for dependents under 18)
- Foreign voter registration card
- US state identification card
See ITIN application for a step-by-step walkthrough of assembling your packet.
Step-by-Step
How Does the ITIN Application Process Work Step by Step?
The ITIN process runs in 5 steps: confirm you need an ITIN, complete Form W-7, prepare your tax return, gather documents, and submit by your chosen method. The IRS reviews the packet, assigns the ITIN, and mails an assignment notice in 7-11 weeks.
Confirm You Need an ITIN
Complete Form W-7
Prepare Your Federal Tax Return
Gather Your Documents
Submit and Wait
The IRS does not accept Form W-7 by fax, phone, or online. Paper submission is the only channel. Plan around the 7-11 week window, especially if you file near the April tax deadline.
Timeline
How Long Does It Take to Get an ITIN?
The IRS processes an ITIN in 7-11 weeks. Applications filed during peak tax season from January through April take 9-11 weeks. Off-season applications take about 7 weeks. The IRS offers no expedited ITIN service and no electronic filing.
| Season | Processing Time |
|---|---|
| Peak (January-April) | 9-11 weeks |
| Off-season (May-December) | 7 weeks |
These windows cover IRS review only. Add mailing time for your documents to reach Austin and for the CP 565 notice to reach your foreign address. International mail adds 1-3 weeks on each leg. Compare this to the EIN processing time of 4-7 business days, which is why a US LLC owner needs the EIN, not an ITIN, to open a bank account quickly.
Cost
How Much Does an ITIN Cost?
The IRS charges $0 for an ITIN. You pay only for assistance and document certification. The ein.so ITIN service costs $197 standard or $297 express. A Certifying Acceptance Agent charges its own fee, which varies by agent and location.
| Option | Price | What You Get |
|---|---|---|
| IRS direct (DIY mail) | $0 | You prepare and mail everything yourself |
| Certifying Acceptance Agent | Varies by agent | In-person verification, keep your passport |
| ein.so ITIN (standard) | $197 | Prepared W-7, document handling, support |
| ein.so ITIN (express) | $297 | Priority preparation and handling |
The IRS fee for an ITIN and the IRS fee for an EIN are both $0. Service prices differ because the EIN process is faster. The EIN cost through ein.so is $49 standard or $97 express, since the EIN application uses a fax process that resolves in days, not weeks.
ITIN vs EIN
Do You Need an ITIN or an EIN for Your US LLC?
You need an EIN, not an ITIN, to run a US LLC. The EIN is the business tax ID required for banking, payments, and federal filings. An ITIN identifies an individual person, while an EIN identifies a business entity. Many non-residents only ever need the EIN.
A non-resident forming a US LLC does not need an SSN or an ITIN to get an EIN. On Form SS-4 Line 7b, the responsible party enters a passport number in place of an SSN or ITIN. The IRS online EIN tool requires an SSN, so non-residents file by fax. ein.so faxes the SS-4 to the IRS at 855-215-1627 and delivers the EIN by email.
Use an EIN for the business
Use an ITIN for the individual
File Form 5472 with your EIN
File your BOI report
If you came here to set up a US company, the EIN for non-residents path is what you want. If you have a personal US tax obligation without an SSN, the ITIN is the correct number.
Rejections
Why Do ITIN Applications Get Rejected?
The IRS rejects ITIN applications for missing tax returns, expired documents, name mismatches, and incomplete Form W-7 fields. A rejection restarts the 7-11 week clock. Most rejections trace to 4 avoidable errors.
Top causes of ITIN rejection
- No federal tax return attached and no valid exception claimed.
- An expired passport or an expired substitute document.
- The name on Form W-7 does not match the name on the passport.
- A missing reason code or unsigned Form W-7.
Check every document for an expiration date before you submit. Match your name letter for letter to your passport. Confirm any exception with a CPA before filing without a tax return, because the IRS treats a missing return as the single most common rejection reason. ein.so does not provide tax advice; for personal tax questions, work with a US CPA familiar with non-resident matters.
Next Steps
What Are Your Next Steps After an ITIN?
- Confirm ITIN vs EIN — most non-residents building a US company need an EIN for non-residents, not an ITIN
- Get your EIN — file Form SS-4 by fax with a passport number; see EIN without SSN
- Open a US bank account — use your EIN at Mercury, Relay, or Wise; see EIN for a bank account
- File Form 5472 — foreign-owned LLCs file annually; the penalty for non-filing is $25,000, see Form 5472 guide
- File your BOI report — most LLCs report ownership to FinCEN; review BOI filing
Related: ITIN number | ITIN application | W-7 form guide | ITIN processing time | How to get an EIN | EIN cost
Frequently Asked Questions
How do I apply for an ITIN?
Submit IRS Form W-7 with a federal tax return (Form 1040 or 1040-NR) and identity documents. You have 3 options: mail to the IRS ITIN Operation in Austin, TX; use an IRS Certifying Acceptance Agent (CAA); or visit an IRS Taxpayer Assistance Center. Processing takes 7-11 weeks. The IRS charges $0 for the ITIN itself.
Do I need a tax return to get an ITIN?
Yes, in most cases. The IRS requires you to attach a federal tax return (Form 1040 or 1040-NR) to Form W-7 unless you meet one of the 5 listed exceptions. Exceptions include certain treaty benefits, third-party reporting of interest, and mortgage interest. Confirm your exception with a CPA before filing without a return.
How long does an ITIN take to process?
The IRS processes ITIN applications in 7-11 weeks. During peak tax season from January through April, processing takes 9-11 weeks. Off-season applications take about 7 weeks. The IRS offers no expedited ITIN option. You cannot file electronically; Form W-7 must be submitted on paper with your documents.
Can I keep my passport during the ITIN process?
Yes, if you use a Certifying Acceptance Agent (CAA) or an IRS Taxpayer Assistance Center. Both verify your passport in person and return it the same visit. If you mail Form W-7 directly to the IRS, you must send your original passport or a copy certified by the issuing agency. The CAA route protects your original document.
How much does an ITIN cost?
The IRS charges $0 for an ITIN. You pay only for help and document certification. CAA fees range widely depending on the agent and services. The ein.so ITIN service costs $197 standard or $297 express. By contrast, an EIN through ein.so costs $49 standard or $97 express because the EIN process is faster and simpler.
What is the difference between an ITIN and an EIN?
An ITIN is a 9-digit tax ID for individuals who cannot get an SSN, issued via Form W-7. An EIN is a 9-digit tax ID for businesses, issued via Form SS-4. A non-resident forming a US LLC needs an EIN, not an ITIN, for banking and taxes. You apply for each on a different form through a different IRS process.
Do I need an ITIN to get an EIN for my US LLC?
No. You do not need an ITIN or an SSN to get an EIN. On Form SS-4 Line 7b, a non-resident enters a passport number instead of an SSN or ITIN. The IRS online EIN tool requires an SSN, so non-residents use the fax method. ein.so files the SS-4 by fax to 855-215-1627 and returns the EIN by email.
Who needs an ITIN?
Non-residents who have a US tax filing or reporting requirement but cannot get a Social Security Number need an ITIN. Common cases include claiming a tax treaty benefit, reporting US rental or investment income, being claimed as a dependent or spouse on a US return, or receiving certain US-sourced payments that require a taxpayer ID.
Can I apply for an ITIN online?
No. The IRS does not accept ITIN applications online. Form W-7 must be filed on paper. You mail it with your tax return and original or certified documents, hand it to a Certifying Acceptance Agent, or bring it to an IRS Taxpayer Assistance Center. There is no electronic ITIN filing channel as of 2026.
What documents prove identity for an ITIN?
A valid passport is the only standalone document the IRS accepts for an ITIN. Without a passport, you submit 2 documents from the IRS list, such as a national ID card, US driver's license, foreign driver's license, birth certificate, or US state ID. At least one document must show a photograph. Documents must be current and unexpired.
Does an ITIN expire?
Yes. An ITIN expires if you do not use it on a US federal tax return for 3 consecutive years. The IRS also retires ITINs in scheduled batches by middle digits. An expired ITIN must be renewed with a new Form W-7 before it can be used again. Renewal uses the same process as a first-time application.
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