ITIN Guide
ITIN Application Guide
Apply for an ITIN step by step. Complete Form W-7, gather documents, submit with a tax return. Mail to IRS ITIN Operation, Austin TX 78714. Processing takes 7-11 weeks.
Apply for an ITIN by completing IRS Form W-7, attaching a federal tax return, and submitting identity documents to the IRS. Mail the package to IRS ITIN Operation, PO Box 149342, Austin, TX 78714-9342. Processing takes 7-11 weeks. An ITIN is a personal tax ID for individuals who cannot get an SSN. It is not an EIN. A foreign-owned US LLC needs an EIN, not an ITIN.
An Individual Taxpayer Identification Number (ITIN) is a 9-digit tax ID the IRS issues to people who must file a US tax return but cannot get a Social Security Number. The IRS issues an ITIN through Form W-7. Most non-resident business owners confuse the ITIN with the EIN. The two are different IDs that serve different purposes. This guide explains who needs an ITIN, how to file Form W-7 step by step, what documents the IRS accepts, and how the ITIN differs from the EIN your US LLC actually needs.
| Factor | ITIN | EIN |
|---|---|---|
| Purpose | Personal tax ID for individuals | Business tax ID for entities |
| Form | Form W-7 | Form SS-4 |
| Who needs it | Individuals without SSN eligibility | LLCs and corporations |
| Submission | Mail, CAA, or IRS office | Fax to 855-215-1627 |
| IRS fee | $0 | $0 |
| Processing time | 7-11 weeks | 4-7 business days |
| Online option | No | No (for non-residents) |
Who Needs One
Who Needs to File an ITIN Application?
You need an ITIN when you must file a US federal tax return or claim a treaty benefit but cannot get an SSN. The IRS issues an ITIN only to people with a US tax filing requirement. You do not get an ITIN simply to form a company.
Many non-residents reach for an ITIN when they actually need an EIN. Read the use cases below to confirm which ID your situation requires.
Non-Resident Filing a US Return
Treaty Benefit Claim
Dependent or Spouse on a US Return
LLC Owner Who Already Has an EIN
Step-by-Step
How Do You Complete an ITIN Application?
You complete an ITIN application by filing Form W-7 with a federal tax return and identity documents. Mail the package to IRS ITIN Operation, PO Box 149342, Austin, TX 78714-9342. The IRS issues the ITIN in 7-11 weeks and mails notice CP 565 to your address.
Confirm You Need an ITIN
Complete Form W-7
Prepare Your Tax Return
Gather Identity Documents
Submit the Package
Wait 7-11 Weeks
Where to Mail Your ITIN Application
IRS ITIN Operation PO Box 149342 Austin, TX 78714-9342
Documents
What Documents Does the IRS Accept for an ITIN?
The IRS accepts a valid passport as the only standalone document for an ITIN application. Without a passport, you submit 2 documents from the approved list, and at least one must show a photo. Photocopies are rejected unless certified by a Certifying Acceptance Agent.
| Document | Standalone? | Notes |
|---|---|---|
| Passport | Yes | Only single document the IRS accepts alone |
| National ID card | No | Must show name, photo, address, DOB |
| US driver's license | No | Pair with a second document |
| Foreign driver's license | No | Pair with a second document |
| US state ID card | No | Pair with a second document |
| Birth certificate | No | Required for dependents under 18 |
| Voter registration card | No | Pair with a second document |
Mailing your original passport to the IRS means weeks without your travel document. A Certifying Acceptance Agent (CAA) verifies the original passport in person and certifies a copy for the IRS, so you keep your passport. ein.so files ITIN applications and protects your documents during the process.
Common Rejections
Why Does the IRS Reject an ITIN Application?
The IRS rejects an ITIN application when the Form W-7 package is incomplete or inconsistent. The most common cause is a missing federal tax return. The IRS mails notice CP 567 or a similar letter explaining the issue. Fix the problem and resubmit with a corrected package.
| Reason | Fix |
|---|---|
| Missing tax return | Attach Form 1040 or Form 1040-NR |
| Wrong reason code | Select the code that matches your situation |
| Photocopies instead of originals | Send originals or use a CAA |
| Missing signature | Sign and date Form W-7 |
| Name mismatch | Use the exact name from your passport |
| Expired identity document | Submit a current, valid passport or ID |
A rejected ITIN delays your tax return and any refund tied to it. Each resubmission restarts the 7-11 week clock. Accurate document preparation on the first attempt is the fastest path. See how to get an ITIN for the full document checklist.
ITIN vs EIN
Should You Get an ITIN or an EIN?
Get an EIN for a business and an ITIN for an individual. A foreign-owned US LLC needs an EIN to open a bank account, accept payments, and file business returns. You apply for an ITIN only when a personal US tax return becomes due. Most non-resident LLC owners need the EIN first.
Forming a US LLC
Opening a US Bank Account
Filing a Personal US Tax Return
Annual LLC Compliance
The fastest path for a non-resident business owner is the EIN. ein.so files Form SS-4 by fax to the IRS at 855-215-1627 and delivers your EIN by email. Standard processing costs $49 (4-7 business days). Express costs $97 (2-3 business days). See EIN processing time and EIN cost.
Cost & Renewal
How Much Does an ITIN Application Cost?
The IRS charges $0 for an ITIN. A Certifying Acceptance Agent charges roughly $50-$275. A tax preparer charges roughly $150-$500. ein.so files ITIN applications for $197 (standard) or $297 (express). The IRS fee never changes regardless of who prepares Form W-7.
| Method | Cost | Notes |
|---|---|---|
| IRS direct | $0 | Mail original documents yourself |
| Certifying Acceptance Agent | $50-$275 | Keeps your original passport |
| Tax preparer | $150-$500 | Full return preparation included |
| ein.so | $197 standard / $297 express | Document handling included |
ITINs expire
- An ITIN expires after 3 consecutive years without use on a federal tax return.
- An expired ITIN delays tax return processing and any refund.
- Renew by filing a new Form W-7 marked for renewal with current identity documents.
- Renew before filing if your ITIN has lapsed.
ein.so handles the application and does not provide tax advice. Confirm whether your situation requires an ITIN, an EIN, or both with a US CPA. Related: ITIN cost and ITIN number.
Next Steps
Next Steps After Your ITIN or EIN
- Confirm which ID you need — most non-resident LLC owners need an EIN, not an ITIN
- Get your EIN first — file Form SS-4 with a passport number, no SSN required (EIN without SSN)
- Open a US bank account — banks require the LLC's EIN for a bank account
- File your BOI report — required for most LLCs (BOI filing)
- File Form 5472 annually — foreign-owned LLCs face a $25,000 penalty for non-filing
Related ITIN guides: How to get an ITIN | ITIN cost | ITIN number. EIN resources: How to get an EIN | EIN processing time | EIN cost.
Frequently Asked Questions
How do I apply for an ITIN?
Complete IRS Form W-7, attach a federal tax return, and include identity documents. Mail the package to IRS ITIN Operation, PO Box 149342, Austin TX 78714-9342. Processing takes 7-11 weeks. A Certifying Acceptance Agent (CAA) can verify your passport so you do not mail the original document to the IRS.
What documents do I need for an ITIN application?
A valid passport is the only standalone document the IRS accepts for an ITIN. Without a passport, you submit 2 documents from this list: national ID card, US driver's license, foreign driver's license, US state ID, birth certificate, or voter registration card. At least one document must show a photo.
How long does an ITIN application take?
ITIN processing takes 7-11 weeks after the IRS receives a complete Form W-7 package. Applications filed during peak tax season from January to April take longer. The IRS offers no expedited ITIN option. The IRS mails your ITIN assignment notice (CP 565) to the address on Form W-7.
Can I apply for an ITIN online?
No. The IRS accepts ITIN applications by mail, through a Certifying Acceptance Agent (CAA), or in person at an IRS Taxpayer Assistance Center. There is no online ITIN application. This differs from an EIN, where non-residents fax Form SS-4 to the IRS at 855-215-1627.
What is the difference between an ITIN and an EIN?
An ITIN is a 9-digit personal tax ID for individuals who cannot get an SSN. An EIN is a 9-digit tax ID for a business entity such as an LLC. A foreign-owned US LLC needs an EIN, not an ITIN, to open a bank account and file taxes. The two serve different purposes.
Do I need an ITIN to form a US LLC?
No. You do not need an ITIN to form a US LLC or to get an EIN. Non-residents enter a passport number on Form SS-4 Line 7b instead of an SSN or ITIN. Most non-resident LLC owners need an EIN, not an ITIN. You apply for an ITIN only when a US tax return or treaty benefit requires a personal tax ID.
How much does an ITIN application cost?
The IRS charges $0 for an ITIN. A Certifying Acceptance Agent charges roughly $50-$275. A tax preparer charges roughly $150-$500. ein.so files ITIN applications for $197 (standard) or $297 (express). The IRS fee never changes regardless of who prepares the Form W-7 package.
What happens if my ITIN application is rejected?
The IRS mails a rejection notice (CP 567 or a similar letter) explaining the issue. Fix the problem and resubmit Form W-7 with a corrected package. Common causes are a missing tax return, wrong reason code, photocopied documents, an unsigned form, or a name that does not match the passport exactly.
Does an ITIN expire?
Yes. An ITIN expires if it is not used on a federal tax return for 3 consecutive years. To renew, submit a new Form W-7 marked for renewal with current identity documents. An expired ITIN delays tax return processing and can hold up refunds. Renew before filing if your ITIN lapsed.
Can I keep my passport during an ITIN application?
Yes, if you use a Certifying Acceptance Agent (CAA). A CAA verifies your original passport and certifies a copy, so you do not mail the original to the IRS. Mailing your original passport directly risks weeks without your travel document. The CAA route protects your passport during the 7-11 week wait.
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