ITIN Application Guide

Everything you need to get an Individual Taxpayer Identification Number as a non-US resident.

Do you need an ITIN?

Most international LLC founders do NOT need an ITIN to get started. You need an EIN (for your LLC) and that's included in StartGlobal's one-time $399 formation. An ITIN is only needed for personal US tax filing or traditional bank accounts.

Why Do You Need an ITIN?

File a US tax return

You need to file Form 1040, 1040-NR, or are a member of a partnership filing Form 1065.

Form W-7: Box (a) Tax return required

Open a traditional US bank account

Some traditional banks (Chase, Bank of America) require an ITIN for non-residents. Fintechs like Mercury do not.

Form W-7: Box (a) with tax return, or Box (h) Tax return required

Claim tax treaty benefits

Your country has a tax treaty with the US and you want to reduce withholding tax on US-source income.

Form W-7: Box (h) No tax return needed

Third party is withholding taxes

A US company (e.g., payment processor, employer) is withholding taxes from payments to you.

Form W-7: Box (a) or (h) No tax return needed

3 Ways to Apply

Choose the method that works best for your situation.

RECOMMENDED

IRS Acceptance Agent (Recommended)

A certified third party reviews your documents and submits Form W-7 on your behalf. You keep your original passport.

7-11 weeks
$50-275 (agent fee) + free IRS processing
No travel needed

Pros

  • Keep your original passport (agent certifies copies)
  • Available remotely in many countries
  • Agent helps avoid common mistakes
  • Most reliable method for international applicants

Cons

  • Agent fee ($50-275 varies by location)
  • Processing still takes 7-11 weeks
  • Must find an agent in your country

Best for: International founders who cannot visit the US. Most popular method.

Mail to IRS (Form W-7)

Mail Form W-7 with your original passport (or certified copies from issuing agency) directly to the IRS ITIN unit.

7-11 weeks
Free (no IRS fee)
No travel needed

Pros

  • No agent fee (completely free)
  • Can be done from anywhere in the world
  • No appointment needed

Cons

  • Must send original passport (or embassy-certified copy)
  • Passport unavailable for 7-14 weeks while IRS processes
  • Higher rejection rate without agent review
  • No help with form errors

Best for: Budget-conscious applicants who can be without their passport for 2-3 months.

In-Person at IRS Office (TAC)

Visit an IRS Taxpayer Assistance Center in the US. Same-day identity verification, no need to mail passport.

7-11 weeks (after visit)
Free (no IRS fee)
US visit required

Pros

  • Keep your passport (returned same day)
  • Identity verified immediately
  • IRS agent can answer questions on the spot
  • No agent fee

Cons

  • Must travel to a US IRS office
  • Appointment required (can be hard to schedule)
  • Limited TAC locations
  • Still takes 7-11 weeks for ITIN to arrive

Best for: Those already planning a US trip or living near a US consulate/embassy.

Step-by-Step: Acceptance Agent Method

The recommended method for international LLC founders.

1

Find a Certifying Acceptance Agent (CAA) near you or online

2

Gather required documents (passport, visa, or national ID)

3

Complete Form W-7 with agent assistance

4

Agent verifies identity and certifies document copies

5

Agent submits Form W-7 + certified copies to IRS

6

IRS processes application and mails ITIN to your address

Required Documents

Form W-7

IRS application form for Individual Taxpayer Identification Number

Accepted forms:

  • Form W-7 (downloadable from IRS.gov)

Must be signed by applicant. Agent can assist with completion.

Tax Return

Federal tax return that requires the ITIN (attached to W-7)

Accepted forms:

  • Form 1040 (individual)
  • Form 1040-NR (non-resident)
  • Form 1065 (partnership, if member)

Exception: may not need tax return if claiming tax treaty benefit or third-party withholding.

Identity Document

Primary identification proving your identity and foreign status

Accepted forms:

  • Passport (most common, proves both identity and foreign status)
  • National ID card (with photo, name, DOB, expiration)
  • US visa
  • Foreign driver's license
  • Civil birth certificate (under 18)

Passport alone is sufficient. Without passport, need TWO other documents.

5 Common Mistakes to Avoid

These cause most ITIN rejections. Make sure you avoid them.

1

Applying without attaching a tax return

Fix: Always include the federal tax return that requires the ITIN, unless you qualify for an exception (treaty benefit, third-party withholding).

2

Sending photocopies instead of originals or certified copies

Fix: The IRS only accepts original documents or copies certified by the issuing agency (e.g., your embassy). Regular notarized copies are NOT accepted.

3

Using an expired passport

Fix: All identity documents must be current and not expired at the time of application.

4

Wrong reason code on Form W-7

Fix: Use the correct reason: Box (a) for tax return filing, Box (h) for treaty benefit. Wrong codes cause automatic rejection.

5

Applying when eligible for an SSN instead

Fix: If you have US work authorization, apply for an SSN first. The IRS will reject ITIN applications from SSN-eligible individuals.

Need an LLC First?

Most international founders need an EIN (not an ITIN) to get started. StartGlobal handles LLC formation, EIN, registered agent, and bank account setup, all included in the one-time $399 formation.

Already have your LLC? We can help with ITIN applications too.

Start Your LLC EIN Without SSN Guide

Frequently Asked Questions

What is the difference between an ITIN and an EIN?
An EIN (Employer Identification Number) is for your LLC business entity. An ITIN (Individual Taxpayer Identification Number) is for you personally. You need an EIN to open a business bank account and file business taxes. You may need an ITIN to file personal US taxes or open accounts at traditional banks.
Do I need an ITIN to form a US LLC?
No. You do not need an ITIN or SSN to form a US LLC. You need an EIN (which StartGlobal obtains for you as part of the one-time $399 formation). An ITIN is only needed later if you need to file a personal US tax return or open a traditional bank account.
Can I get an ITIN without visiting the US?
Yes. You can apply by mail (sending Form W-7 to the IRS) or through a Certifying Acceptance Agent in your country. The agent method is recommended because you keep your passport while the application is processed.
How long does it take to get an ITIN?
All methods take 7-11 weeks for the IRS to process and mail your ITIN. The in-person method at an IRS office has same-day identity verification but the ITIN still takes 7-11 weeks to arrive by mail.
Do I need an ITIN to open a Mercury or Relay account?
No. Fintechs like Mercury and Relay accept non-residents without an ITIN or SSN. You only need an EIN, passport, and your LLC documents. Traditional banks like Chase and Bank of America typically require an ITIN.
What if my ITIN application is rejected?
Common rejection reasons include: missing tax return, expired documents, wrong reason code on Form W-7, or sending photocopies instead of originals. You can reapply after fixing the issue. Using a Certifying Acceptance Agent reduces rejection risk significantly.