Pillar

ITIN Number Guide

An ITIN (Individual Taxpayer Identification Number) is a 9-digit tax ID starting with 9, issued by the IRS to individuals who need a US tax ID but cannot get an SSN.

Get My EIN — $49 WhatsApp Us

An ITIN (Individual Taxpayer Identification Number) is a 9-digit IRS tax ID in the format 9XX-XX-XXXX. The IRS issues it to individuals who must file or appear on a US tax return but cannot get a Social Security Number. The IRS issues roughly 3 million ITINs each year. People use an ITIN to file federal returns, claim tax treaty benefits, and open some bank accounts. An ITIN does NOT grant work authorization. An ITIN does NOT change immigration status.

An ITIN solves one problem: it gives the IRS a way to process a tax return for a person who has no SSN. The IRS created the ITIN in 1996 for exactly this reason. The number always starts with the digit 9. The middle digits fall in IRS-assigned ranges. You apply with Form W-7, and the IRS reviews your identity documents before assigning the number.

Many people confuse the ITIN with the EIN. They are different IRS numbers for different purposes. An ITIN is for an individual. An EIN is for a business. If your goal is to run a US LLC, accept payments, or open a business bank account, you need an EIN, not an ITIN. Business owners rarely need both. This guide explains the ITIN in full, then shows where the EIN path replaces it.

Feature	ITIN	SSN	EIN
Format	9XX-XX-XXXX	XXX-XX-XXXX	XX-XXXXXXX
Issued to	Individuals without an SSN	US citizens and residents	Businesses and entities
Application form	W-7	SS-5	SS-4
Issuing agency	IRS	Social Security Administration	IRS
Work authorization	No	Yes	Not applicable
Processing time	7-11 weeks	Varies	4-7 business days (ein.so)
IRS cost	$0	$0	$0

What Is ITIN

What Is an ITIN Number?

An ITIN is a 9-digit federal tax processing number in the format 9XX-XX-XXXX. The IRS issues it to individuals who have a US tax filing or reporting requirement but are not eligible for a Social Security Number. The number serves tax purposes only.

The IRS introduced the ITIN so it could collect tax and process returns from people the Social Security Administration cannot cover. Foreign nationals, non-resident investors, and dependents of US taxpayers all use ITINs. The number never carries any work or immigration meaning. It is a tax identifier and nothing more.

What an ITIN does and does not do

Does let you file a US federal tax return without an SSN
Does let you claim eligible tax treaty benefits
Does let you open accounts at some US banks
Does not authorize you to work in the United States
Does not change or improve your immigration status
Does not qualify you for Social Security benefits

For direct comparisons, see EIN vs ITIN and ITIN vs SSN. For the broader definition, see what is an ITIN.

Who Needs One

Who Needs an ITIN?

You need an ITIN if you have a US federal tax filing or reporting duty and you cannot get an SSN. The IRS will not process your return without a taxpayer ID, so the ITIN fills that gap. Business owners forming an LLC do not need an ITIN.

The most common ITIN applicants fall into clear groups. Each has a US tax touchpoint that triggers the requirement.

Non-Resident Aliens Filing a US Return

A non-resident with US-sourced income files Form 1040-NR. The IRS requires a taxpayer ID on that return. Without an SSN, the filer attaches Form W-7 to get an ITIN.

Treaty Benefit Claimants

Foreign individuals claiming a reduced withholding rate under a tax treaty often need an ITIN to support the claim. Confirm your specific treaty position with a CPA.

Spouses and Dependents

A spouse or dependent of a US citizen or resident may need an ITIN to be listed on a joint or family tax return. The ITIN ties them to the filer's return.

Foreign Investors and Property Owners

A foreign person who earns rental income or sells US real estate reports that income to the IRS. An ITIN identifies them on the return and on withholding documents.

Notice what is missing from this list: forming a US company. A non-resident who wants a US LLC does not need an ITIN. The business uses an EIN for non-residents instead. The owner provides a passport number, not an ITIN, when applying.

How to Get

How Do You Get an ITIN?

You get an ITIN by submitting Form W-7 with a federal tax return and proof of identity to the IRS. The IRS reviews your documents and assigns the number. Processing takes 7-11 weeks. There are 3 accepted submission methods.

Complete Form W-7

Fill out Form W-7 with your name, foreign address, country of citizenship, and the reason you need an ITIN. The reason code on the form must match your situation, or the IRS rejects the package.

Attach Your Federal Tax Return

In most cases you must attach the federal tax return that creates the filing requirement. The W-7 and the return travel together. A few exception categories let you file W-7 without a return.

Prove Your Identity

You submit original documents or certified copies. A valid passport is the single document that proves both identity and foreign status. The IRS does not accept plain photocopies.

Submit and Wait

Mail the package to the IRS ITIN Operation, Austin, TX 78714, use a Certifying Acceptance Agent, or visit an IRS Taxpayer Assistance Center. The IRS issues the ITIN in 7-11 weeks.

Three Ways to Submit Form W-7

Method	How It Works	Document Handling
Mail to IRS	Send W-7, return, and original or certified IDs to Austin, TX	Originals are mailed back after review
Certifying Acceptance Agent (CAA)	A CAA verifies your documents and submits for you	You keep your originals
IRS Taxpayer Assistance Center	In-person document review by appointment	You keep your originals

ein.so prepares and files ITIN applications so you avoid rejection over reason codes and document errors. See how to get an ITIN and the Form W-7 guide.

ITIN Services Through ein.so

Plan	Price	Best For
Standard ITIN	$197	Routine W-7 filings with no deadline pressure
Express ITIN	$297	Faster preparation and submission

The IRS itself charges $0 for an ITIN. Service fees pay for preparation, document handling, and error checking. ein.so does not provide tax advice; confirm your tax position with a CPA.

ITIN vs EIN

ITIN vs EIN: Which Number Do You Actually Need?

You need an EIN, not an ITIN, if your goal is to run a US business. An ITIN identifies a person; an EIN identifies a company. Most non-resident founders never need an ITIN because the EIN application accepts a passport number instead of an SSN or ITIN.

This is the single biggest source of confusion for non-residents. People assume they must get an ITIN before they can form a US LLC or open a US bank account. That assumption is wrong. The IRS issues an EIN without an SSN when you file Form SS-4 by fax with your passport number on Line 7b.

Question	ITIN	EIN
Identifies	An individual	A business entity
Application form	W-7	SS-4
Needs an SSN to apply	No	No
Passport accepted as ID	Yes	Yes (Line 7b)
Processing time	7-11 weeks	4-7 business days (ein.so)
Opens a US business bank account	No	Yes
Required to form a US LLC	No	Yes, after formation
ein.so price	$197 / $297	$49 / $97

Common mistake: applying for an ITIN to start a business

You do not need an ITIN to form a US LLC.
You do not need an ITIN to get an EIN.
You do not need an ITIN to open most US business bank accounts.
For a US business, file Form SS-4 for an EIN using your passport number.

If your only need is a business identity, skip the 7-11 week ITIN process. Start with an EIN for non-residents and apply at /apply/. If you have a personal US tax filing duty, the ITIN is the correct path.

Processing & Cost

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

An ITIN takes 7-11 weeks to process after the IRS receives a complete Form W-7 package. The IRS charges $0 for the number itself. Peak tax season from January to April sits at the slow end of the range because volume rises.

The processing clock starts when the IRS opens your mail, not when you send it. International mail adds transit time on both ends. A CAA or an in-person appointment removes the risk of mailing original documents but does not shorten IRS review.

Item	ITIN (Form W-7)	EIN (Form SS-4)
IRS fee	$0	$0
IRS processing	7-11 weeks	4-7 business days
ein.so standard	$197	$49
ein.so express	$297	$97
ein.so EIN fax line	Not applicable	855-215-1627

The gap in speed is large. An EIN through the SS-4 fax process returns in days. An ITIN through Form W-7 takes weeks. If you only need a business tax ID, the EIN path is faster and cheaper. See ITIN cost and ITIN processing time for ITIN-specific detail, and EIN cost and EIN processing time for the business side.

Expiration & Renewal

When Does an ITIN Expire?

An ITIN expires if you do not use it on a federal tax return for 3 consecutive years. The IRS also retires older ITINs on a rolling schedule based on the middle digits. You renew an expired ITIN by filing a fresh Form W-7.

An expired ITIN does not disappear from IRS records, but using it on a current return triggers processing delays and can hold up a refund. The IRS notifies affected taxpayers, though notices do not always reach foreign addresses on time. Check the status before filing season if you have not used the number recently.

Three-Year Non-Use Rule

If an ITIN appears on no federal return for 3 straight years, the IRS deactivates it. You file a new Form W-7 to reactivate it before your next return.

Rolling Retirement by Digits

The IRS retires batches of older ITINs by middle digit. Holders of affected numbers renew with Form W-7. This schedule is separate from the non-use rule.

Renewal Is a New W-7

Renewal uses the same form and the same identity documents as a first application. There is no shortcut form. Plan for the same 7-11 week window.

SSN Replaces ITIN

If you obtain an SSN, the ITIN is rescinded. You notify the IRS so it merges your ITIN tax history into the SSN record. You then file under the SSN.

For step-by-step renewal help, see ITIN renewal and ITIN application.

Business Path

How Does a US LLC Owner Get a Tax ID Without an ITIN?

A US LLC owner gets a tax ID by applying for an EIN with Form SS-4, using a passport number on Line 7b. No ITIN and no SSN are required. ein.so faxes the form to the IRS at 855-215-1627 and delivers the EIN by email in 4-7 business days.

This is the route almost every non-resident founder should take. The EIN, not the ITIN, unlocks US banking, payment processors, and platform sellers. After you have the EIN, your annual compliance shifts to the business return.

Form Your US LLC

Register an LLC through a registered agent. Common choices are Wyoming, Delaware, and New Mexico. You complete this entirely online from outside the US.

File Form SS-4 for an EIN

Enter the LLC name on Line 1 and your passport number on Line 7b. The IRS online tool requires an SSN, so non-residents use the fax method. ein.so prepares and faxes the form.

Open US Banking and Payments

Use the EIN to open a US business account and connect payment rails. See EIN for a bank account.

File Your Annual Returns

A foreign-owned single-member US LLC files Form 5472 with a pro-forma Form 1120 each year. The penalty for non-filing is $25,000. Review the Form 5472 guide.

Foreign-owned LLCs also report beneficial ownership; review the BOI filing rules. ein.so handles the EIN application and does not provide tax advice. Confirm your filing duties with a CPA. To start the business path, apply at /apply/.

Next Steps

ITIN Next Steps and Related Guides

Confirm which number you need — EIN vs ITIN settles the most common confusion in one page
For a personal tax filing — read the Form W-7 guide and how to get an ITIN
For a US business — get an EIN without an SSN and see how to get an EIN
After your EIN — open a US bank account and review the Form 5472 guide
Stay compliant — file your BOI report for most US LLCs

ein.so files ITIN applications for $197 standard or $297 express. For a business tax ID, the EIN is faster and cheaper.

Apply for your EIN — $49

Frequently Asked Questions

What is an ITIN number?

An ITIN (Individual Taxpayer Identification Number) is a 9-digit IRS tax ID in the format 9XX-XX-XXXX. The IRS issues it to individuals who must file or be listed on a US tax return but cannot get a Social Security Number. The IRS issues roughly 3 million ITINs each year. An ITIN is for tax purposes only.

Who needs an ITIN?

You need an ITIN if you have a US federal tax filing obligation but cannot get an SSN. This covers non-resident aliens claiming a tax treaty benefit, foreign owners reporting US-sourced income, and spouses or dependents listed on a US return. Business owners do not need an ITIN to form an LLC or get an EIN.

How do I apply for an ITIN?

You apply for an ITIN by filing Form W-7 with a federal tax return and proof of identity. You can mail the package to the IRS ITIN Operation in Austin, use a Certifying Acceptance Agent, or visit an IRS Taxpayer Assistance Center. IRS processing takes 7-11 weeks. ein.so files ITIN applications for $197 standard or $297 express.

Does an ITIN provide work authorization?

No. An ITIN is for federal tax reporting only. It does not grant the right to work in the United States. It does not change your immigration status. It does not make you eligible for Social Security benefits or the Earned Income Tax Credit. An ITIN exists so the IRS can process your tax return.

What is the difference between an ITIN and an EIN?

An ITIN identifies an individual; an EIN identifies a business. An ITIN uses the format 9XX-XX-XXXX and comes from Form W-7. An EIN uses the format XX-XXXXXXX and comes from Form SS-4. A non-resident can get an EIN with a passport and no SSN, so most business owners never need an ITIN.

Do I need an ITIN to get an EIN for my US LLC?

No. You do not need an ITIN to get an EIN. Non-residents enter their passport number on Form SS-4 Line 7b, so no SSN or ITIN is required. ein.so files Form SS-4 by fax to 855-215-1627 and delivers the EIN by email for $49 standard or $97 express. Apply at /apply/.

How long does an ITIN take to process?

ITIN processing takes 7-11 weeks once the IRS receives a complete Form W-7 package. Peak tax season (January to April) sits at the slow end of that range. An EIN through ein.so arrives far faster: 4-7 business days for standard and 2-3 business days for express, because the SS-4 fax process is separate.

Does an ITIN expire?

Yes. An ITIN expires if it is not used on a federal tax return for 3 consecutive years. The IRS also retires ITINs on a rolling schedule by middle digits. You renew an expired ITIN by filing a new Form W-7. If you later get an SSN, the IRS rescinds the ITIN and you use the SSN.

Can an ITIN and an SSN exist at the same time?

No. An ITIN and an SSN cannot be active at the same time. If you obtain an SSN after holding an ITIN, you must notify the IRS so it rescinds the ITIN. After that, you file all returns under the SSN. The IRS merges your prior ITIN tax records into the SSN record.

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