Skip to main content
ITIN

Understand When an ITIN
Is, and Is Not, Needed

An ITIN is an individual federal tax number, not a business formation number. We help you check whether you need one before you buy anything.

  • ITIN vs EIN
  • Form W-7
  • From abroad
  • Eligibility first
Quick answer

What Is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is issued by the IRS to certain individuals who need a U.S. taxpayer identification number for a federal tax purpose but are not eligible for a Social Security number. An ITIN does not provide immigration status or work authorization.

  • A federal tax purpose
  • Not eligible for an SSN
  • Not for forming a company

See Personal Tax Return

ITIN vs EIN

EIN, SSN and ITIN Are Different Numbers

How an EIN, an SSN and an ITIN differ
NumberIssued and used forKey point
EINFederal business tax identification, issued by the IRSIdentifies a business or other entity for federal tax administration
SSNA personal Social Security numberPersonal identifier. An EIN is not a replacement for an SSN
ITINAn IRS individual taxpayer identification numberFor certain individuals who need a U.S. taxpayer ID and are not eligible for an SSN

Myth: you need an ITIN before you can form an LLC or get an EIN. Fact: not automatically. ITIN rules and EIN rules are separate, and an ITIN depends on your own federal tax purpose.

EIN Without an SSN
How it works

Getting an ITIN in Four Steps

Check first, then apply.

Allow several weeks

Who May Need an ITIN

It comes down to a federal tax purpose, for example:

  • Filing a U.S. federal tax return
  • Claiming a tax treaty benefit
  • Being claimed as a spouse or dependent for a tax benefit
  • Another reason the IRS accepts

Eligibility is the IRS's decision. We help you check it before you apply.

What an ITIN Does Not Do

An ITIN is for federal tax reporting only:

  • It gives no immigration status
  • It does not allow you to work in the U.S.
  • It does not qualify you for Social Security benefits
  • It is not general identification

It is for federal tax reporting only, such as a federal income tax return.

Applying from abroad

Ways to Apply

The IRS lets you apply by mail or in person, and through a Certifying Acceptance Agent in the U.S. or abroad.

  • By mail, with originals or certified copies
  • Through a Certifying Acceptance Agent
  • At an IRS Taxpayer Assistance Center, if you are in the U.S.

How Long It Takes

The IRS says to allow about 7 weeks, and 9 to 11 weeks during tax season (January 15 to April 30) or when you apply from overseas. IRS timing can change.

Keeping an ITIN Active

An ITIN must be used on a federal income tax return at least once every three consecutive tax years, or it will expire. An expired ITIN can be renewed when you need to file.

Real example

An ITIN Without Mailing the Passport

A remote worker in Kenya kept her original passport while we filed her ITIN application. Read the case study.

Read the Case Study
Documents

What Should You Prepare?

The IRS list is long. These are the usual ones.

  • PassportValid, with all pages that are needed
  • Other IDAt least two, one with a photo, if no passport
  • Form W-7 detailsName, birth date, country, reason
  • Tax purposeA return or the reason you qualify
  • Mailing addressFor your IRS notice
  • Foreign tax IDIf you have one
  • DependentsTheir documents, if they apply too
Client portal

Follow Your ITIN Application

Documents, Form W-7 and IRS status together. Select a tile to see what it shows.

See the Client Portal

ITIN application Example

  1. Eligibility
  2. Documents
  3. Form W-7
  4. Sent to IRS
  5. ITIN issued

Eligibility Check: Whether you have a federal tax purpose for an ITIN.

FAQ

ITIN Application Help Frequently Asked Questions

View All FAQs
Do I need an ITIN to own a U.S. LLC?

Not automatically. ITIN eligibility is tied to a qualifying federal tax purpose, not simply LLC ownership.

Is an ITIN a work permit?

No. An ITIN does not authorize employment in the United States.

Is an ITIN the same as an EIN?

No. An ITIN is for an eligible individual. An EIN is a federal tax ID for a business or other entity.

Do I need an ITIN before I can get an EIN?

Not automatically. EIN and ITIN requirements are separate. A foreign responsible party who does not have and is ineligible for an SSN or ITIN may use the Form SS-4 treatment the IRS specifies.

How long does an ITIN take?

The IRS says to allow about 7 weeks, and 9 to 11 weeks during tax season or when applying from overseas. IRS timing can change.

Can I apply without mailing my original passport?

Yes, through a Certifying Acceptance Agent, who can verify original documents. Ask us which route fits where you live.

Does an ITIN expire?

Yes. An ITIN that is not used on a federal income tax return at least once every three consecutive tax years will expire, and it can be renewed when you need to file.

Not Sure If You Need an ITIN?

Tell us where you live, what you own and what the ITIN would be for. We will tell you whether you need one before you pay for anything.

ITIN eligibility depends on your own federal tax purpose. This page is general information, not tax advice.