ITIN for Foreign Nationals — How to Get One Without Visiting the US (2026)

ITIN (Individual Taxpayer Identification Number) is a 9-digit tax ID the IRS issues to individuals not eligible for an SSN. It starts with 9 in the format 9XX-XX-XXXX.

Understanding the three tax IDs is critical:

• SSN — only for US citizens and legal permanent residents. As a foreign national, you cannot obtain one.
• EIN — the tax number of your company. Your LLC has an EIN.
• ITIN — the tax number of an individual who has US tax obligations but isn't eligible for an SSN.

A common mistake: confusing ITIN with EIN and trying to get an ITIN when only an EIN is needed. Read our EIN guide if you're uncertain.

You need an ITIN ONLY if one of these applies:

Scenario 1: Multi-member LLC (you have partners)

If your LLC has two or more owners, the IRS treats it as a partnership. Each partner must file a personal tax return (Form 1040-NR) and receive a Schedule K-1 from the LLC. You need an ITIN for these filings.

Scenario 2: US royalties and licensing payments

If you receive royalties from a US source (Amazon KDP books, App Store apps, stock photo platforms, music distribution via DistroKid), the payer withholds 30% by default. With an ITIN and a valid Form W-8BEN, this withholding can be reduced based on your country's tax treaty with the US.

Scenario 3: Dividends from US stocks

Holding US stocks through a broker (Interactive Brokers, Charles Schwab) — the W-8BEN reduces dividend withholding from 30% to the treaty rate. Some brokers require an ITIN for full processing.

Scenario 4: Sale of US real estate

An ITIN is mandatory for FIRPTA (Foreign Investment in Real Property Tax Act) reporting when selling US real estate.

When You Do NOT Need an ITIN

For a single-member LLC (sole owner), the IRS treats it as a disregarded entity. You file Form 5472 + pro-forma 1120 under the LLC's EIN. An ITIN is not required for this filing.

This is the most common misconception — many foreign owners believe they need an ITIN "because they have an LLC", but if you're the sole owner and have no US tax obligations beyond the LLC, you don't.

Here's what actually happens:

1. Determine the basis — The IRS doesn't issue ITINs proactively. You need a specific reason: filing a tax return, W-8BEN for a broker, Schedule K-1 from a partnership, etc. The basis determines whether you must attach a tax return.

2. Complete Form W-7 — The official ITIN application. One page, English.

3. Gather documents — Primarily a valid passport. Details in the next section.

4. Submit through a Certified Acceptance Agent (CAA) — This is the key step for foreign applicants. A CAA is IRS-authorized to verify your passport's authenticity, eliminating the need to mail the original. This is why you don't need to visit the US.

5. Wait for processing — The IRS typically mails the ITIN letter to your address in 8-14 weeks. Peak season (February-April) can extend this to 16 weeks.

Without a CAA, you have two options, both bad:

• Mailing your original passport to the US — Your passport sits at an IRS office for 2-3 months. You cannot travel during this time. If lost in transit, obtaining a new passport and restarting the process adds 3-4 months.
• Visiting an IRS Taxpayer Assistance Center in the US — You must travel, book an appointment (often 2-3 months waitlist), and spend half a day there.

With a CAA, none of this happens. The process is:

1. Schedule an online meeting (Zoom/Google Meet) with the CAA
2. Present your passport on camera; they compare it with the copies you've sent
3. They sign a special certificate (Form W-7 COA) certifying the passport's authenticity
4. Your entire application + certificate is sent to the IRS via DHL/FedEx

Your passport never leaves your country. The meeting takes 30-45 minutes.

CAA services typically cost $200-400 for first ITIN and $100-200 for renewal. An additional expense, but the practical benefit justifies it many times over.

W-7 appears simple but has three critical error points:

Mistake 1: Wrong reason code

The "Reason you are submitting Form W-7" section has 8 options (a-h). Your selection must precisely match your purpose:

• a — Nonresident alien required to obtain ITIN to claim tax treaty benefit (e.g., W-8BEN for a broker)
• b — Nonresident alien filing a U.S. tax return (e.g., Form 1040-NR)
• d — Dependent of U.S. citizen/resident alien (doesn't apply)
• h — Other — typically where partnership income falls

Wrong reason code = automatic rejection.

Mistake 2: Foreign address formatting

The IRS requires US-style formatting. A correctly formatted foreign address example:

Line 1: 15 MAIN STREET, APT 3
Line 2: (empty)
City: SOFIA
State/Province: SOFIA
Postal code: 1000
Country: BULGARIA

Non-Latin script in address = rejection. Everything must be in Latin characters.

Mistake 3: Passport inconsistency

The name on W-7 must match the passport exactly, including middle names if present. "Ivan Petrov" when the passport reads "Ivan Georgiev Petrov" = rejection.

Minimum documents via CAA:

• Valid international passport — must be unexpired, valid minimum 6 months forward
• Completed Form W-7 — wet signature, not digital
• Supporting document depends on basis:
  • If filing 1040-NR — the tax return itself
  • If W-8BEN for broker — letter from broker (e.g., from Interactive Brokers)
  • If partner in LLC — Schedule K-1 and/or operating agreement

Your CAA will provide a case-specific checklist and verify everything before submission.

The IRS charges nothing for issuing an ITIN. All costs are for professional services:

• CAA service: $200-400 (varies by agent)
• Document translations: $0-100 (if anything isn't in English or Spanish)
• DHL/FedEx to IRS: $40-60
• Return mail to you: $20-40

Total: $260-600 for first ITIN, all-in.

Timeline:

• Non-peak season (May-December): 8-11 weeks
• Peak season (January-April): 12-16 weeks
• If issues (rejection or additional docs request): add 4-6 weeks

Note: ITINs expire if not used for 3 consecutive tax years. Renewal is faster (6-10 weeks) and cheaper.

The 5 most common rejection reasons:

1. Wrong reason code (40% of rejections) — Consult a CAA before submission if unsure.
2. Missing supporting document (25%) — e.g., selecting reason (a) for treaty benefit without attaching the broker letter.
3. Expired or soon-to-expire passport (15%) — The IRS requires minimum 6 months validity from the processing date.
4. Name mismatch (10%) — Name on W-7 doesn't precisely match the passport.
5. Illegible document copy (10%) — Less common with a CAA who verifies before submission.

After rejection, the IRS sends a letter with the specific reason. Resubmission is easier since you know what was missing.

If you have a single-member LLC and your only reason for wanting an ITIN is "I heard I needed one" — you don't. Use the LLC's EIN for everything related to the company.

If you only hold US stocks through a broker and invest under $10,000/year, sometimes 30% withholding vs. the treaty rate may be cheaper than annual ITIN maintenance + filing complications. Calculate the real impact.

If you have a partner and are in the process of converting a partnership to a single-member LLC, wait for the conversion — it'll save you the ITIN process.

For cases where ITIN is mandatory — partnership LLC, multiple income streams, active US investments — there's no meaningful alternative. Do it once, correctly, with a CAA.

We offer ITIN service including all steps:

• Assessment whether you actually need an ITIN (the first consultation often reveals you don't)
• Filling W-7 with the correct reason code
• CAA certification via online meeting
• Submission to the IRS
• Status tracking
• Delivery of the ITIN letter

Everything happens remotely. Contact us for a custom quote on our contact page.