How to Get an ITIN from Abroad

The ITIN process is often misunderstood by international founders and investors. An ITIN is not a business number and not a substitute for an SSN. It is an individual taxpayer identification number issued by the Internal Revenue Service for federal tax purposes.

The threshold question is therefore not “How do I get an ITIN?” but “Do I actually have a federal tax purpose that requires one?” This guide explains the current IRS framework for applicants living outside the United States and the practical choices involved in submitting the application.

1. What is an ITIN?

An Individual Taxpayer Identification Number is a nine-digit number issued by the IRS to an individual who needs a U.S. taxpayer identification number for federal tax purposes but is not eligible for a Social Security number.

The IRS expressly states that an ITIN does not provide Social Security benefits, change immigration status, authorize legal employment in the United States or operate as identification outside the federal tax system.

2. Who actually needs an ITIN?

You need an ITIN only if you have a federal tax purpose and are not eligible for an SSN. Examples include a nonresident alien who must file a U.S. federal income tax return, an individual claiming a treaty benefit, or a person who must provide a taxpayer identification number for another federal tax purpose.

If you already have an SSN, or are eligible to obtain one, Form W-7 is generally not the correct route. The IRS instructions state that an ITIN should not be issued once an individual has been issued an SSN.

3. Do you need an ITIN to form a U.S. LLC or obtain an EIN?

No—not automatically. Forming a U.S. LLC does not by itself create an ITIN requirement. An EIN is the business taxpayer identification number; an ITIN is an individual taxpayer identification number.

This distinction matters for foreign founders. Current IRS instructions for Form SS-4 state that if the LLC's responsible party does not have and is ineligible to obtain an SSN or ITIN, the applicant may enter “foreign” or “N/A” on line 7b. In other words, a foreign owner does not need to obtain an ITIN merely as a prerequisite to the LLC's EIN when the IRS rules permit the foreign-responsible-party procedure.

For a broader discussion of formation and EIN issues, see How to Start a U.S. LLC from Argentina.

4. The standard ITIN application package

For most first-time applicants, the application package contains three components:

1. Form W-7. The form states the reason the ITIN is being requested and provides the applicant's identifying information.
2. The U.S. federal tax return for which the ITIN is needed. The return is generally attached to the W-7 rather than filed separately.
3. Supporting documentation. The applicant must establish identity and foreign status using documents accepted by the IRS.

There are specific exceptions under which Form W-7 may be filed without attaching a federal tax return. Those exceptions are technical and require the supporting documentation identified in the W-7 instructions. An applicant should not assume that living abroad, owning a U.S. company or having U.S. investments automatically creates an exception.

5. Supporting documents: originals, certified copies and passports

The IRS requires documentation that proves identity and foreign status. A passport is particularly important because, for many applicants, it can establish both. Special rules apply to certain dependents, including cases where a passport does not show a U.S. date of entry.

If documents are mailed to the IRS, the W-7 instructions permit original documents or copies certified by the issuing agency. The IRS also notes that U.S. embassies and consulates overseas may provide document certification and authentication services, subject to local availability.

6. Three practical ways to apply from abroad

The IRS maintains lists of approved agents both in the United States and abroad, including agents in Argentina and numerous other countries.

7. Acceptance Agent vs. Certifying Acceptance Agent

The distinction is important. Both can assist with Form W-7, but a Certifying Acceptance Agent has broader authority to authenticate supporting documents under the IRS program. The IRS states that a CAA can authenticate many documents and return them immediately, although limitations apply—for example, CAAs can authenticate only passports and birth certificates for dependents.

An ordinary Acceptance Agent reviews and submits the package but generally must forward originals or issuing-agency-certified copies to the IRS. When choosing an agent abroad, confirm whether the person or firm is listed by the IRS as a CAA or only as an AA.

8. Where a direct application is mailed

The current W-7 instructions provide separate addresses depending on the delivery method:

Always verify the current W-7 instructions before mailing; IRS addresses and procedures can change.

9. How long does it take?

The IRS currently says to allow approximately 7 weeks for notification of the application status. It can take 9–11 weeks during tax season (January 15 through April 30) or when the application is submitted from overseas.

If original documents were mailed and have not been returned within the IRS timeframe, the applicant should follow the IRS contact procedures. Applicants abroad can contact the IRS international individual line listed on the ITIN page.

10. Common mistakes in cross-border ITIN applications

• Applying for an ITIN without a qualifying federal tax purpose.
• Applying even though the person is eligible for an SSN.
• Assuming an ITIN is required simply to own a U.S. LLC or obtain its EIN.
• Filing Form W-7 without the required tax return when no exception applies.
• Using document copies that do not satisfy the IRS certification requirements.
• Failing to complete foreign address, citizenship, visa or document information consistently.
• Using the ordinary tax-return mailing address instead of the special ITIN Operation address when filing the W-7 package directly.

11. After the ITIN is issued

The IRS will issue a notice assigning the number. The ITIN should then be used for the federal tax purposes for which it is required. If the individual later receives an SSN, the IRS instructs the taxpayer to stop using the ITIN and notify the IRS so the tax records can be combined under the SSN.

ITINs can also expire under IRS rules. Renewal is generally relevant when an expired ITIN will be used on a U.S. federal income tax return. An expired ITIN used only on information returns filed by third parties does not necessarily need to be renewed solely for that purpose.

Frequently asked questions