ITIN Number for Business: Form W-7, EIN, and Renewal

An Individual Taxpayer Identification Number is how a foreign person establishes a federal tax identity in order to own, invest in, or operate a U.S. business. If you need an ITIN number for business purposes, you apply on IRS Form W-7, submit proof of identity and foreign status, and in most cases attach the federal tax return the ITIN will appear on. The IRS assigns a nine-digit number that starts with 9 and follows the same XXX-XX-XXXX format as a Social Security number, but it exists purely for tax processing and carries no work authorization or immigration effect.¹

When a Business Owner Needs an ITIN

Federal law requires every person listed on a tax return or other official tax document to provide a taxpayer identification number.² U.S. citizens and permanent residents use a Social Security number. If you can’t get one, the ITIN is your route. The common business situations:

You’re a nonresident alien running a U.S. sole proprietorship and need to report income on Form 1040-NR and serve as responsible party on the entity’s IRS filings.
You’re a foreign partner in a U.S. partnership. The partnership needs your ITIN to allocate income and handle withholding under Section 1446.
You’re a foreign member of a domestic LLC and need to be listed as the responsible party.
You’re claiming a reduced withholding rate under an income tax treaty and need an ITIN to file the required forms.³

The regulations extend beyond these examples to any foreign person with income connected to a U.S. trade or business, a U.S. office, or a tax election or withholding certificate to furnish.⁴

How to Apply on Form W-7

The application is IRS Form W-7. You check a box indicating your reason for applying, and that reason dictates what supporting documents you need.⁵

The requirement that catches most first-time applicants: you generally must attach a completed U.S. federal tax return to the Form W-7. The IRS won’t process the application without it unless you qualify for one of the specific exceptions below.⁶ You can’t apply months in advance to have a number “ready.” You apply when you file. The IRS assigns the ITIN and processes the return together.

Identity and Foreign Status Documents

A valid, unexpired passport is the simplest path. It’s the only single document that proves both identity and foreign status, so if you submit a passport you need nothing else from the supporting list.⁶

Without a passport, you need at least two documents from the IRS’s approved list, and together they must establish both identity and foreign status. A common combination is a civil birth certificate paired with a foreign national ID card or voter registration card. Any document used to prove identity must include a photograph.⁶

Originals or Agency-Certified Copies Only

The IRS accepts only original documents or certified copies obtained directly from the issuing agency. A certified copy carries the agency’s official stamped seal. Notarized copies are not accepted, which trips up many applicants. A notary verifies your signature; the IRS wants the original issuing agency to certify the copy.⁷ If you’re overseas, a U.S. embassy or consulate can certify and authenticate documents.

Anything not in English needs a certified translation. If you mail originals, the IRS returns them, but the wait is one reason many applicants use an in-person option instead.

Exceptions That Waive the Tax Return

The IRS groups the tax-return exceptions into five numbered categories. Several matter for business owners:⁶

Exception 1 covers passive income subject to third-party withholding or covered by a treaty, such as partnership income, interest, or rental income. You submit documentation like the relevant portion of a partnership agreement showing the partnership’s EIN and your interest. If you’re actually required to file a return, this exception doesn’t apply.
Exception 2 covers wages, scholarships, or gambling income where treaty benefits are being claimed. Supporting documents vary and may include an employment letter, Form 8233, or a letter from an educational institution.
Exception 3 applies when you own U.S. real property with a mortgage and the lender is required to report your interest payments.
Exception 4 applies to sales of a U.S. real property interest where withholding is required.
Exception 5 applies to a non-U.S. representative of a foreign corporation needing an ITIN to meet electronic filing requirements under Treasury Decision 9363.

To claim any of these, check box “h” on Form W-7 and write the exception number on the dotted line. Identity and foreign status documents are still required.

Three Ways to Submit

By mail to the IRS ITIN Operation at P.O. Box 149342, Austin, TX 78714-9342. Standard route, but you part with your passport for weeks.⁶
In person at a designated IRS Taxpayer Assistance Center. Staff verify your documents and return them the same visit.
Through a Certifying Acceptance Agent (CAA), an IRS-authorized preparer who verifies originals and submits certified copies for you. Often the practical choice from outside the U.S. CAA fees typically range from around $50 to several hundred dollars depending on complexity.

Processing runs about seven weeks outside tax season. During peak filing from January 15 through April 30, or if you’re applying from outside the United States, expect nine to eleven weeks. If approved, the ITIN arrives by mail in an authorization letter.⁸

Using the ITIN to Get an EIN for Your Business

Once the ITIN is issued, you can apply for the business’s Employer Identification Number using Form SS-4. Your ITIN goes on line 7b as the responsible party’s taxpayer identification number.⁹ The responsible party is whoever controls or manages the entity. For a single-member LLC, that’s you.

A practical detail: ITIN holders whose principal place of business is in the United States can use the IRS online EIN application, entering the ITIN where the system asks for the responsible party’s taxpayer identification number. If your principal place of business is outside the U.S., the online tool won’t work; you apply by phone, fax, or mail.¹⁰

The EIN is what the business uses operationally: opening bank accounts, hiring employees, filing entity returns. The ITIN stays tied to you and appears on your individual return.

Ongoing Tax Obligations

Filing Form 1040-NR

A nonresident alien engaged in a U.S. trade or business must file Form 1040-NR each year, even if income is treaty-exempt or there was no U.S.-source income that year. The ITIN goes on page one where the form asks for an identifying number.¹¹ Income effectively connected with a U.S. trade or business is taxed at the graduated rates that apply to U.S. citizens and residents.

Partnership Withholding

If you’re a foreign partner in a U.S. partnership, the partnership must withhold tax on your share of effectively connected income under Section 1446. For an individual foreign partner, the rate equals the highest individual bracket, which is 37% for 2026. For a corporate foreign partner, the rate is the flat 21% corporate rate.¹² Amounts withheld credit against your actual tax when you file, so you aren’t paying twice. The partnership needs your ITIN to report the withholding correctly.

Quarterly Estimated Payments

If you expect to owe $1,000 or more when you file, you generally must make quarterly estimated payments. Nonresident aliens use Form 1040-ES(NR). Corporations have a lower trigger and must pay estimated taxes if they expect to owe $500 or more.¹³ Missed payments generate underpayment penalties.

Claiming Treaty Benefits

The United States has income tax treaties with roughly 60 countries that can reduce or eliminate withholding on certain categories of income.¹⁴ To claim a benefit, you typically file Form W-8BEN (individuals) or W-8BEN-E (entities) with the withholding agent. A valid ITIN is required.³

Expiration and Renewal

An ITIN expires if it isn’t used on a federal tax return for three consecutive years. Expiration takes effect on December 31 after that third year of non-use.¹⁵ The number stays assigned to you, but the IRS won’t process a return on an expired ITIN until you renew it.

Renewal uses the same Form W-7. Check the “Renew an existing ITIN” box in the application type section at the top right. Enter your existing ITIN on lines 6e and 6f if you know it. If your legal name has changed, include documentation such as a marriage certificate or court order. Identity documents follow the same rules as a first application.¹⁵

If your U.S. filing has gaps, check the ITIN’s status before filing season. Discovering an expired ITIN mid-filing adds weeks to a slow process.

What an ITIN Does Not Do

The IRS is direct on this point: an ITIN does not authorize you to work in the United States, does not change your immigration status, does not qualify you for Social Security benefits, and does not serve as identification outside the federal tax system.¹ It’s a tax processing number. Owning a U.S. business with an EIN linked to your ITIN is fully legal for tax purposes, but the ITIN itself grants no employment authorization or residency rights. Treating tax compliance and immigration status as the same thing is one of the most consequential mistakes foreign business owners make.

1
Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
2
Office of the Law Revision Counsel. 26 USC 6109 – Identifying Numbers
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Internal Revenue Service. Claiming Tax Treaty Benefits
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eCFR. 26 CFR 301.6109-1 – Identifying Numbers
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Internal Revenue Service. About Form W-7, Application for IRS Individual Taxpayer Identification Number
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Internal Revenue Service. Instructions for Form W-7 (12/2024)
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Internal Revenue Service. ITIN Supporting Documents
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Internal Revenue Service. How to Apply for an ITIN
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Internal Revenue Service. Instructions for Form SS-4 (12/2025)
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Internal Revenue Service. Get an Employer Identification Number
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Internal Revenue Service. Instructions for Form 1040-NR (2025)
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Office of the Law Revision Counsel. 26 USC 1446 – Withholding of Tax on Foreign Partners Share of Effectively Connected Income
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Internal Revenue Service. Estimated Taxes
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Internal Revenue Service. Table 3 – List of Tax Treaties
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Internal Revenue Service. How to Renew an ITIN