ITIN Application Guide: How to Get One From Anywhere

Written by CA Sumit ChandwaniChartered Accountant & Founder · Reviewed by Minal Bihani, EA

An ITIN (Individual Taxpayer Identification Number) is a personal tax ID for people who can't get a Social Security Number but have a US tax reason to exist in the system.

Who actually needs one

• Non-residents filing a US return (1040-NR) — for example, on effectively connected LLC income
• Spouses and dependents claimed on a US return
• Foreign owners claiming treaty benefits that require a TIN
• Foreign partners in US partnerships receiving K-1s

Who doesn't: your LLC. Companies use an EIN. Many founders need both — EIN for the entity, ITIN for themselves.

The W-7 process

You apply on Form W-7, and here's the catch: you generally can't apply on its own. The W-7 is attached to a federal tax return (with limited exceptions), so most people get their ITIN the first time they file.

Timelines and renewals

Expect roughly 7–11 weeks for the IRS to assign the number, longer in peak season. ITINs not used on a return for three consecutive years expire and must be renewed before your next filing.

Why applications get rejected

• W-7 submitted without an attached return and without a valid exception
• Uncertified passport copies
• Name or date mismatches between the W-7 and the documents
• Wrong reason box checked for the treaty or filing situation

The bottom line

ITIN = personal number, applied for on a W-7, usually with your first return, ideally through a CAA so your passport never leaves you. MOREOFTAX prepares W-7s alongside 1040-NR and treaty filings for founders worldwide.