ITIN Guide

ITIN for Non-US Residents (2026) Guide

Non-resident aliens with US income need an ITIN to file tax returns. Required for rental income, investment income, and tax treaty benefits. Apply with Form W-7.

Get My EIN — $49 WhatsApp Us

Non-resident aliens who earn US-source income need an Individual Taxpayer Identification Number (ITIN) to file US tax returns when they cannot get a Social Security Number. An ITIN is a 9-digit number that starts with 9. You apply with IRS Form W-7. Common triggers include US rental income, US investment income, and tax treaty benefit claims. The IRS charges $0, and processing takes 7 to 11 weeks.

The ITIN is a personal tax ID, not a business tax ID. It identifies you as an individual filing Form 1040-NR, the US Nonresident Alien Income Tax Return. A business uses an EIN instead, applied for on Form SS-4. Non-residents who own a US LLC and also earn personal US income often need both numbers. This guide explains who needs an ITIN, how Form W-7 works, how the ITIN differs from the EIN, and how to apply from outside the United States.

Factor	ITIN	EIN
Identifies	An individual	A business
Number format	9XX-XX-XXXX	XX-XXXXXXX
Application form	Form W-7	Form SS-4
IRS fee	$0	$0
Processing time	7-11 weeks	4-7 business days (fax)
Used to file	Form 1040-NR	Business returns, Form 5472
ein.so price	$197 / $297	$49 / $97

Who Needs

Which Non-Residents Need an ITIN?

Non-residents need an ITIN when they receive US-source income that requires a US tax return and they cannot get an SSN. The most common triggers are US rental property income, US investment income, scholarship income, and tax treaty benefit claims. An ITIN is for individuals, not for companies.

US Rental Property Owners

Foreign owners of US real estate must report rental income on Form 1040-NR. The ITIN identifies the owner on the return. Without it, the property manager often withholds 30% of gross rent under default rules. Confirm your withholding position with a US CPA.

Investors in US Assets

Non-residents earning US dividends, interest, or capital gains use an ITIN to file and to claim treaty-reduced withholding. Brokers request a tax ID on Form W-8BEN. The ITIN lets you complete that form correctly.

Tax Treaty Claimants

People claiming reduced US withholding under an income tax treaty enter their ITIN on Form W-8BEN. The treaty can lower the default 30% rate on certain passive income. The exact rate depends on your country and income type.

Spouses and Dependents

A foreign spouse or dependent listed on a US tax return needs an ITIN to be claimed. This applies when a US citizen or resident files jointly or claims a dependent who has no SSN.

Situation	Need ITIN?	Need EIN?
US rental income (individual)	Yes	No
US dividends or interest	Yes	No
Own a US LLC, no personal US income	No	Yes
Own a US LLC and earn personal US income	Yes	Yes
Claim a US tax treaty benefit	Yes	No

See EIN for non-residents when your need is a business tax ID rather than a personal one.

ITIN vs EIN

What Is the Difference Between an ITIN and an EIN?

An ITIN identifies an individual, and an EIN identifies a business. The ITIN goes on Form 1040-NR for personal tax filing. The EIN goes on business returns and on banking applications for a US LLC. The two numbers serve different purposes and are not interchangeable.

Purpose

The ITIN exists so individuals without an SSN can file US tax returns. The EIN exists so a business can file taxes, open a bank account, and hire. A US LLC uses an EIN, never an ITIN, for its own filings.

Application Path

You apply for an ITIN with Form W-7 plus a tax return, mailed to the IRS. You apply for an EIN with Form SS-4, faxed to 855-215-1627. The EIN fax path is far faster than the ITIN mail path.

Speed

An EIN arrives in 4-7 business days by fax through ein.so. An ITIN takes 7-11 weeks. There is no expedited or instant ITIN. See EIN processing time for the business timeline.

Who Needs Both

A non-resident who owns a US LLC and personally collects US rent needs both. The LLC gets an EIN. The owner gets an ITIN for the personal Form 1040-NR. Get the EIN first, since it is faster and unblocks banking.

Attribute	ITIN	EIN
For	Individuals	Businesses
Format	9XX-XX-XXXX	XX-XXXXXXX
Identification on form	Passport, visa, foreign ID	Passport number on SS-4 Line 7b
Submission method	Mail or CAA	Fax to 855-215-1627
Processing	7-11 weeks	4-7 business days
Government fee	$0	$0

Many non-residents need both numbers. Get your EIN without an SSN for the LLC, then add the ITIN for personal filing. See how to get an EIN for the full business process.

Form W-7

How Do Non-Residents Apply for an ITIN with Form W-7?

Non-residents apply for an ITIN by submitting IRS Form W-7 with a federal tax return and proof of foreign identity. You mail the package to the IRS in Austin, Texas, or use a Certifying Acceptance Agent (CAA). The IRS charges $0 and issues the ITIN in 7 to 11 weeks.

Confirm You Need an ITIN

Verify you have US-source income that requires a Form 1040-NR and that you cannot get an SSN. The ITIN is only for tax filing. If your need is a business tax ID, apply for an EIN instead with Form SS-4.

Complete Form W-7

Enter your full legal name, foreign address, and the reason you need an ITIN. Most non-residents select the reason for a non-resident filing a US tax return or claiming a treaty benefit. Enter your country of citizenship and your foreign tax ID if you have one.

Attach Your Tax Return

Attach Form 1040-NR to your W-7 unless you qualify for an exception. The IRS processes the ITIN and the return together. First-time applicants almost always file the return at the same time as the W-7.

Prove Your Identity

Provide a valid passport, which the IRS accepts as a single stand-alone document, or two other approved documents. Use a CAA to certify copies so you keep your original passport. Mailing your original passport is the alternative but carries shipping risk.

Submit and Wait

Mail the package to the IRS ITIN unit in Austin, or submit through your CAA. The IRS mails a CP 565 assignment letter in 7 to 11 weeks. Track the calendar; tax-season filings run longer.

W-7 Identity Document Options

Document Approach	Keep Your Passport?	Notes
Passport via CAA certification	Yes	CAA certifies the copy; lowest rejection risk
Original passport by mail	No	IRS holds and returns it; shipping risk
Two secondary documents	Depends	Birth certificate, foreign ID, visa, and more

ein.so files ITINs for $197 (Standard) or $297 (Express). The fee covers W-7 preparation and document handling. ein.so does not provide tax advice; confirm your filing position with a US CPA.

Processing

How Long Does an ITIN Take and What Does It Cost?

An ITIN takes 7 to 11 weeks from the date the IRS receives your complete Form W-7 package. The IRS charges $0 for the ITIN itself. There is no instant or fax option for an ITIN, which is the main reason it is slower than an EIN.

The 7-to-11-week range stretches during the January-to-April filing peak, when the IRS processes the highest volume of returns. The IRS mails a CP 565 assignment letter to the address on your W-7. Keep that letter; it is your proof of the ITIN.

Item	ITIN	EIN
IRS government fee	$0	$0
Standard processing	7-11 weeks	4-7 business days
Expedited option	None	2-3 business days (Express)
Delivery method	Mailed CP 565 letter	Faxed CP 575 letter
ein.so service price	$197 / $297	$49 / $97

The contrast matters for planning. An EIN unblocks US banking and payments in days through the fax method to 855-215-1627. An ITIN is a slower, mail-only process tied to a tax return. If you need both, start the EIN first. Review EIN cost and EIN processing time for the business side.

LLC Owners

Do US LLC Owners Need an ITIN or an EIN?

US LLC owners need an EIN for the company and an ITIN only if they personally receive US-source income. The LLC files with its EIN. The individual files Form 1040-NR with an ITIN when personal US income exists. Owning an LLC alone does not require an ITIN.

A foreign-owned single-member US LLC files Form 5472 plus a pro-forma Form 1120 each year. The penalty for not filing is $25,000. These filings use the LLC's EIN, not the owner's ITIN. Most LLC owners get the EIN first because it is faster and unblocks banking.

Step 1: Get the EIN

File Form SS-4 by fax to 855-215-1627 using your passport number on Line 7b. ein.so delivers the EIN in 4-7 business days for $49. This is the first ID your LLC needs.

Step 2: Open Banking

Use the EIN to open a US business bank account and connect payment processors. See EIN for a bank account. A business account requires the EIN, not an ITIN.

Step 3: File Annual Returns

Submit Form 5472 and the pro-forma Form 1120 each year, plus your BOI report. The $25,000 Form 5472 penalty makes on-time filing essential. Confirm details with a US CPA.

Step 4: Add an ITIN If Needed

Apply for an ITIN with Form W-7 only when you personally earn US-source income that requires Form 1040-NR. This is separate from the LLC's filings. Many owners never need an ITIN at all.

The key distinction: the LLC's federal ID is the EIN; your personal tax ID is the ITIN. Start with how to get an EIN and the EIN without an SSN path.

Common Errors

What Causes ITIN Rejections?

ITIN rejections most often come from incomplete document certification, a missing tax return, an incorrect reason code on Form W-7, or expired identity documents. The IRS rejects the entire package when any required piece is wrong, which restarts the 7-to-11-week clock.

Avoid these ITIN application mistakes

Submitting Form W-7 without an attached Form 1040-NR when one is required.
Sending uncertified passport copies instead of using a CAA or originals.
Selecting the wrong reason-for-applying box on the W-7.
Using an expired passport or a document the IRS does not accept.
Entering a name on the W-7 that does not match the passport exactly.

A Certifying Acceptance Agent reduces rejections because the CAA certifies your identity documents and reviews the W-7 before submission. This is why many non-residents use a CAA rather than mailing original documents. ein.so handles W-7 preparation and document handling for $197 or $297, and does not give tax advice. Confirm your filing position with a US CPA.

Next Steps

Choosing Between an ITIN and an EIN

Most non-residents who contact ein.so need an EIN for a US LLC, not an ITIN. The EIN is faster, cheaper, and unblocks US banking and payments. Apply for an ITIN only when you personally earn US-source income that requires Form 1040-NR.

Need a business tax ID? Get an EIN without an SSN — $49, 4-7 business days
Filing personal US income? File Form W-7 for an ITIN — 7-11 weeks
Own a foreign-owned LLC? File Form 5472 annually — $25,000 penalty for non-filing
Opening a US account? Use your EIN for business banking
New to the process? Start with how to get an EIN and EIN for non-residents

Apply for your EIN — $49

Frequently Asked Questions

Do non-residents need an ITIN?

Non-residents need an ITIN when they earn US-source income, must file a US tax return, and cannot get a Social Security Number. Common triggers include US rental income, US dividends, US partnership income, and tax treaty benefit claims. An ITIN is a 9-digit number that starts with 9. It is for individual tax filing only, not for businesses.

Do I need an ITIN or an EIN?

You need an ITIN for personal US tax filing and an EIN for business US tax filing. The ITIN identifies you as an individual on Form 1040-NR. The EIN identifies your company on business returns. Many non-residents need both: an EIN for their US LLC and an ITIN for personal income. See our EIN vs ITIN guide for the full breakdown.

Can I get an ITIN from outside the United States?

Yes. You apply for an ITIN from any country by mailing Form W-7 to the IRS in Austin, Texas, or by using a Certifying Acceptance Agent (CAA) who certifies your passport remotely. Mailing your original passport is the third option, but most applicants avoid it. A CAA lets you keep your passport and reduces document-related rejections.

How long does an ITIN take to process?

An ITIN takes 7 to 11 weeks from the date the IRS receives your complete Form W-7 package. Processing runs longer during the January-to-April tax season filing peak. The IRS mails an assignment letter (CP 565) to the address on your W-7. There is no fax or instant option for an ITIN, unlike the EIN fax method.

What tax return do non-residents file with an ITIN?

Non-residents file Form 1040-NR, the US Nonresident Alien Income Tax Return, and attach Form W-7 to it for a first-time ITIN. The 1040-NR reports US-source income such as rents, dividends, and royalties. You file it once your ITIN is assigned or simultaneously with your W-7. Confirm filing obligations with a US CPA, since rules depend on income type.

Does an ITIN cost money to get from the IRS?

The IRS charges $0 for an ITIN. Form W-7 has no government filing fee. Costs come from document certification: a Certifying Acceptance Agent charges a service fee, and a notary or international courier adds expense. ein.so files ITINs for $197 (Standard) or $297 (Express). Compare that to an EIN, which ein.so files for $49.

Can an ITIN be used to work in the United States?

No. An ITIN does not authorize work in the United States and is not a work permit. It does not grant immigration status or Social Security benefits. The IRS issues an ITIN only so people who cannot get an SSN can file US tax returns and meet reporting duties. Employers cannot use an ITIN to hire you for US employment.

Does my ITIN expire?

An ITIN expires if you do not use it on a US tax return for three consecutive years. ITINs also expire on a schedule the IRS publishes by middle-digit groups. An expired ITIN must be renewed with a new Form W-7 before filing. Renewal uses the same documents and the same 7-to-11-week timeline as a first application.

Can I use an ITIN to open a US bank account?

Some US banks accept an ITIN for personal accounts, but a business bank account for a US LLC requires an EIN, not an ITIN. The EIN identifies the company. For a foreign-owned LLC, open the bank account with the EIN and keep the ITIN for your personal tax filing. See our EIN for a bank account guide for the business path.

Do I need an ITIN if I only own a US LLC?

Owning a US LLC alone does not require an ITIN. The LLC uses an EIN for its filings, including Form 5472 and a pro-forma Form 1120. You need an ITIN only when you personally receive US-source income that you must report on Form 1040-NR. Many LLC owners get an EIN first and add an ITIN later if personal income arises.

Need an EIN? We Handle Everything.

Non-US resident? We file Form SS-4 with the IRS and deliver your EIN by email. Just $49.

Get My EIN for $49