In this guide
An Individual Taxpayer Identification Number, or ITIN, is a nine digit tax processing number the IRS issues to people who must file or be named on a U.S. tax return but are not eligible for a Social Security number. It always starts with the digit 9.
What it is for
An ITIN is only for federal tax purposes. It does not authorize work in the United States, does not change immigration status and does not provide Social Security benefits.
Who may need one
People who are not eligible for an SSN and who have a U.S. tax filing or reporting requirement may need an ITIN. That can include a foreign owner of a U.S. company in some situations. Whether it applies to you depends on your own facts.
How it relates to an EIN
An ITIN belongs to a person. An EIN belongs to a business. They are separate numbers and one does not replace the other. Many foreign owners obtain an EIN for their company without having an ITIN. See our article on getting an EIN without a Social Security number.
How people apply
Applicants submit Form W-7 along with documents that prove identity and foreign status. The IRS lists the accepted documents, and passports are the most common. Some applications must be submitted with a tax return or with a statement explaining why an exception applies. The process takes time, and requirements change, so check the current instructions from the IRS.
What Fairentity does
We do not apply for ITINs. If an ITIN is relevant to you, Fae can explain in general terms how it works and can ask a person on our team to point you to resources.
Whether you need an ITIN is a question for a licensed tax professional who knows your situation.
This is general information, not legal or tax advice.
General information, not legal or tax advice. If your case needs it, a licensed attorney or accountant can advise you. Read the disclaimer