What an ITIN is and who needs one
An Individual Taxpayer Identification Number (ITIN) is a nine-digit IRS number for people who have a federal tax reason to deal with the IRS but are not eligible for a Social Security number. The IRS issues it to resident and nonresident aliens and their spouses and dependents who "have a federal tax purpose" (IRS: Individual Taxpayer Identification Number).
For LLC owners who live abroad, the usual reasons are:
- You must file a Form 1040-NR as a nonresident alien, for example because you were engaged in a US trade or business.
- You want to claim a tax treaty benefit that needs an identifying number.
- You are the spouse or dependent of someone who files a US return.
Owning a US LLC does not by itself create an ITIN reason. You can get an EIN for your LLC without one (see our EIN application service), and Stripe asks non-US owners of US companies for their local non-US tax ID rather than an ITIN, per its tax ID requirements. We check whether you have a real federal tax purpose before you apply, because the IRS will not issue an ITIN without one.
W-7 reasons at a glance
Form W-7 asks you to tick one reason for applying. The Instructions for Form W-7 (Rev. December 2024) list eight:
- a Nonresident alien claiming a tax treaty benefit
- b Nonresident alien filing a US federal tax return
- c US resident alien (based on days present in the US) filing a return
- d Dependent of a US citizen or resident alien
- e Spouse of a US citizen or resident alien
- f Nonresident alien student, professor or researcher
- g Dependent or spouse of a nonresident alien visa holder
- h Other
Non-resident business owners filing a 1040-NR normally use reason b. The full line-by-line walk-through of the form is in our Form W-7 guide.
The attach-to-a-return rule and its exceptions
An ITIN application normally travels with a tax return. The IRS says: "Include the tax return in your ITIN application package. Don't file it separately." The W-7 goes on top of the return, and the whole package goes to the ITIN unit, not the normal return address.
Five exceptions let you apply without a return, each with its own evidence:
- Exception 1: passive income subject to third-party withholding or treaty benefits.
- Exception 2: wages, scholarships, fellowships or gambling income where you claim treaty benefits or receive a scholarship.
- Exception 3: mortgage interest subject to third-party reporting.
- Exception 4: disposition of a US real property interest by a foreign person.
- Exception 5: non-US representatives of a foreign corporation under Treasury Decision 9363.
Most LLC owners do not fit an exception, so the ITIN is applied for with the first return that needs it. If you do not yet have a return to file, you probably do not need an ITIN yet.
What is included
- An eligibility check against the W-7 reasons and exceptions, before any documents move.
- Preparation of Form W-7 and a review of every line against your passport or other documents.
- Coordination with the tax return: our 1040-NR filing service, or the return your own preparer gives us.
- Advice on the document route and arranging the one that fits your case (see below).
- Assembly of the application package and tracked sending to the IRS ITIN Operation.
- Status tracking in your secure portal, and a reminder before your ITIN could expire.
What is not included
- Tax advice on residency, treaty positions or whether you have a US trade or business. Those need a licensed professional.
- Third-party costs your route may need, such as courier fees or a separate fee charged by a Certifying Acceptance Agent. We tell you about these before you proceed.
- Any promise that the IRS will issue the ITIN. The IRS decides.
Government fees
| Item | IRS fee | Source |
|---|---|---|
| Form W-7 application | $0 | IRS: How do I apply for an ITIN? |
| Document check at a Taxpayer Assistance Center | $0 (by appointment, in the US) | IRS: How do I apply for an ITIN? |
Our own fee is shown on the order card and on the pricing page.
Documents: what the IRS accepts
A valid passport is the simplest document. The W-7 instructions call it "the only stand-alone document", because it proves both identity and foreign status. Without a passport you need at least two documents from the IRS list of 13, and one must have a photo (unless the applicant is a dependent under 14). Other accepted documents include a national identity card, a birth certificate, a US visa and a driver's license.
Every document must be an original or a certified copy. The IRS defines a certified copy as "one that the original issuing agency provides and certifies as an exact copy of the original document and contains an official stamped seal from the agency." A photocopy stamped by a notary or a lawyer does not meet that definition.
The three document routes
The IRS has to see your originals or certified copies, and there are three ways for that to happen:
| Route | How it works | Things to weigh |
|---|---|---|
| Mail to the IRS | Send the W-7, return and original or certified documents to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342 | The IRS says it will return documents "to the mailing address on line 2 of your Form W-7 within 60 days". You are without your passport while it is in the post and with the IRS. |
| IRS Taxpayer Assistance Center | Designated centers verify originals or certified copies in person, by appointment on 844-545-5640 | Only in the US. The IRS says "It may take several weeks to get an appointment." |
| Certifying Acceptance Agent (CAA) | A CAA authenticates your documents and sends copies to the IRS, so your passport stays with you | CAAs "must conduct an in-person interview with each ITIN applicant". They can authenticate all ID documents for primary and secondary applicants except foreign military ID cards; for dependents, only passports and birth certificates. |
Sources: W-7 instructions, How do I apply for an ITIN? and the ITIN Acceptance Agent Program.
Borderless Filings is not a Certifying Acceptance Agent and does not authenticate documents itself. We arrange the document route that fits your case: a certified copy from your passport office, a CAA appointment, or a Taxpayer Assistance Center visit if you will be in the US.
How it works
- Order and intake. Start your order and answer a short eligibility questionnaire.
- Secure document upload. Upload a clear passport scan and any tax documents to your portal (see security).
- Eligibility and route. We confirm your W-7 reason, the return or exception it rides with, and the document route.
- Preparation and review. Our filing team prepares the W-7, and a second person checks it against your documents and return.
- Signing and sending. You sign, your documents are authenticated or certified as agreed, and the package goes to the IRS by tracked delivery.
- Tracking and delivery. We track the application and upload the IRS assignment letter to your portal when it arrives.
What we need from you
- A valid passport (or two other accepted documents, one with a photo).
- Your foreign address, date and place of birth, and any foreign tax ID number.
- Details of any US visa and US entry dates, if you have them.
- The tax return the ITIN is for, or the evidence for your exception.
- Your decision on the document route once we have explained the options.
ITIN processing time
The IRS says: "Allow 7 weeks for us to notify you about your ITIN application status." It adds that "It can take 9-11 weeks if it's tax season (January 15 to April 30) or if you applied from overseas" (IRS: How do I apply for an ITIN?). If you apply from overseas, plan on the longer figure. We cannot shorten IRS processing, and our team starts once your intake and documents are complete.
ITIN expiry and renewal
An ITIN lapses if you stop using it. The W-7 instructions say that if your ITIN "wasn't included on at least one U.S. federal tax return for the last 3 consecutive tax years, it expires on December 31" of the third year. You then renew it with a new Form W-7 before using it on a return. We record your ITIN and remind you if a filing gap puts it at risk.
ITIN vs EIN in one minute
An ITIN identifies you as an individual taxpayer; an EIN identifies your company. Your LLC needs an EIN for its own filings and bank accounts, and that does not require an ITIN. You need an ITIN only when you personally have a US tax filing or treaty reason. The full comparison is in our guide to EIN vs ITIN.
Doing it yourself vs using us
You can apply yourself for free: download Form W-7, attach it to your return and mail it with your original passport or a certified copy. Many people do.
What our service adds is the checking around it. We confirm you have a valid reason before anything is sent, match the W-7 to the return or exception, arrange a route that avoids mailing your passport where possible, keep copies of everything in your portal and follow up with the IRS. The most common DIY problems are a missing return, the wrong reason box and documents that are neither originals nor proper certified copies.
Sources
- IRS: Individual Taxpayer Identification Number
- IRS: Instructions for Form W-7 (Rev. December 2024)
- IRS: How do I apply for an ITIN?
- IRS: ITIN Acceptance Agent Program
- Stripe: Business representative and owner tax ID requirements for US companies
Fees, deadlines and rules on this page were last checked on 27 September 2026.