How to Get an ITIN as a Non-Resident Founder

An ITIN is not a visa and it does not require setting foot in the United States, yet many non-resident founders delay getting one because the process seems murky. Here is exactly how it works, step by step.

What an ITIN actually is

An Individual Taxpayer Identification Number (ITIN) is a nine digit number issued by the IRS to people who need to file or be referenced on a US tax return but are not eligible for a Social Security Number. It always starts with a 9 and is formatted like an SSN (9XX-XX-XXXX). It exists purely for tax administration. It does not grant work authorization, immigration status, or any right to live or work in the US.

For European founders, this distinction matters a lot. You do not need a US visa, a green card, or even a plan to visit the US to get an ITIN. It is a tax processing tool available to non-residents, and the IRS explicitly issues them to foreign nationals who have a US tax filing obligation, own a US business, or are named on certain US tax documents.

Do you actually need one?

Not every founder needs an ITIN immediately, and not every business structure requires it either. A few common triggers:

• You are the owner of a foreign-owned Single-Member LLC (SMLLC) and need to sign or be referenced on Form 5472 and the accompanying pro-forma 1120.
• You want to open a personal US bank account in some cases, though many neobanks and even traditional banks will open a business account under the LLC's EIN without you personally holding an ITIN.
• You need to claim a tax treaty benefit, file a personal US tax return, or receive certain types of US-sourced income reported on a 1099 or W-8BEN.
• A payment processor, marketplace, or client specifically requests your personal taxpayer ID rather than the company's EIN.

Worth noting: your LLC's own tax identity is its EIN (Employer Identification Number), obtained via Form SS-5472's companion form, the SS-4, and non-residents can get an EIN without a Social Security Number or ITIN at all, typically by fax. The ITIN is about you as an individual, not the company. Many founders run their LLC for a year or more on the EIN alone and only apply for an ITIN once a specific need arises.

The core document: Form W-7

Every ITIN application runs through IRS Form W-7, Application for IRS Individual Taxpayer Identification Number. The form asks for your name, foreign address, date and place of birth, and the reason you need the ITIN (there is a specific checkbox list, and choosing the right one matters, since it must correspond to an actual tax filing or exception).

In most founder cases, the W-7 must be submitted alongside a real US tax document that needs it, most commonly a federal return, a pro-forma 1120 filed with a Form 5472, or a 1040-NR. Applying for an ITIN "just in case" with no attached tax document is generally not accepted, except under a short list of IRS exceptions (for example, certain treaty claims or third-party withholding situations).

Proving your identity: three routes

The part that trips people up is not the form, it is proving who you are. The IRS needs certified proof of your identity and foreign status, almost always a passport, since a passport alone satisfies both requirements. You have three practical routes to get that proof to the IRS.

1. Mail your original passport to the IRS

You can send your actual passport with the W-7 and tax return to the IRS's ITIN unit in the US. The IRS does return original documents, usually within 60 days, but this means being without your passport for weeks, which is impractical for anyone who needs to travel or show ID during that window. This route also carries genuine risk of loss in international mail.

2. Use a Certifying Acceptance Agent (CAA)

A CAA is an individual or firm authorized by the IRS to verify your original identity documents in person or via approved video review, and then submit a certified copy to the IRS instead of your original passport. This is the route most non-resident founders use, since it means never surrendering your passport. Some CAAs operate remotely and serve European clients specifically, which matters if you are not planning a US trip.

3. IRS Taxpayer Assistance Center (in the US)

If you happen to be in the US, certain IRS Taxpayer Assistance Centers can verify original documents in person by appointment. This is only realistic if travel plans already align, and it is the least useful option for founders who never visit the US.

Step by step process

• 1. Confirm the trigger. Identify the specific tax document that requires the ITIN, whether that is a 5472 and pro-forma 1120 for your LLC or a personal filing.
• 2. Complete Form W-7 accurately, matching the reason code to your actual filing situation.
• 3. Choose your verification route. For most European founders, a CAA is the practical choice since it avoids mailing a passport internationally.
• 4. Attach the required tax return or document to the W-7 package as the IRS requires.
• 5. Submit and wait. Processing typically takes several weeks to a few months, and it runs longer during the US tax filing season (roughly February through April), so applying outside that window tends to be faster.
• 6. Receive your ITIN by mail at the address listed on the application.

Timing and common mistakes

The most frequent error is applying for an ITIN with no attached tax document and no qualifying exception, which the IRS will reject. The second most frequent error is missing the annual deadline tied to the underlying return, since the W-7 and the tax filing move together. A third is assuming the ITIN is required before an LLC or EIN can exist. It is not. The EIN comes first and is independent of the founder's personal ITIN status.

Also worth planning around: an ITIN that goes unused on a federal return for three consecutive years can expire and need renewal, so it is not entirely "set and forget" once issued.

Where this fits with the rest of your US setup

For most European founders, the practical order is to form the LLC (Wyoming is a common, low-cost default), get the EIN, open a US business bank account and card through a remote-friendly provider such as Mercury, Wise, or Relay, and get the ITIN only when a specific tax filing or platform requirement actually calls for it. Trying to do everything at once, or in the wrong order, is where most delays happen.

Founders Credit handles this entire sequence done-for-you, including coordinating the W-7 and Certifying Acceptance Agent process alongside the LLC, EIN, and US banking setup, so you are not piecing together IRS instructions on your own from abroad.

Frequently asked questions