Glossary
ITIN (Individual Taxpayer Identification Number)
A tax processing number the IRS issues to individuals who need to file a US return but are not eligible for a Social Security number.
An ITIN lets a non-resident individual file a Form 1040-NR, claim treaty benefits, or be listed as a partner or shareholder on a US return. It does not grant work authorisation, does not affect immigration status, and is not required simply to own a US LLC. Many foreign-owned single-member LLCs never need one, because the LLC files Form 5472 under its own EIN.
The application (Form W-7) needs a federal return or an exception reason attached, plus certified identity documents. Processing takes seven to eleven weeks in a normal season and longer in spring. ITINs expire after three years of non-use and must be renewed before filing.
Watch for: services that sell an ITIN as a formation add-on to owners who do not need one, and returns delayed because the ITIN application was mailed separately from the return it belongs with.
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