Form W-7
The ITIN application is IRS Form W-7, supported by certified identity documents — normally a passport.
IRS · Form W-7
ITIN application.
Most non-resident founders do not need one. Here is how to tell — before you pay anyone for it.
Do you actually need an ITIN?
| Situation | ITIN needed? |
|---|---|
| Forming a US LLC | No |
| Getting an EIN for your LLC | No — write “Foreign” on the SS-4 |
| Opening a US business bank account | Usually no — the EIN is what is checked |
| Filing pro-forma 1120 + 5472 for your LLC | No — that is a company filing |
| You personally must file a Form 1040-NR | Yes |
| Claiming a tax-treaty benefit personally | Yes |
| You are a partner in a multi-member LLC with US filing obligations | Often yes |
An EIN identifies your company. An ITIN identifies you. They are not interchangeable and one is not a prerequisite for the other.
How the ITIN application works
Usually filed with a return
The IRS generally requires the W-7 to accompany the US tax return that creates the need for the number, unless you meet a documented exception.
Certified copies matter
Original passports or copies certified by the issuing agency are required. Ordinary photocopies are rejected.
Renewal
ITINs unused on a federal return for three consecutive years expire and must be renewed.
Not sure which one you need?
If you only run a foreign-owned LLC and live outside the United States, an EIN is almost always all you need.