An ITIN — Individual Taxpayer Identification Number — is a nine-digit number the IRS issues to people who need to file US taxes but are not eligible for a Social Security number. It always starts with a 9. Roughly 5 million people file returns with one every year, and for a large share of immigrant entrepreneurs it is the first document of their business life: it is what lets you file taxes, open a bank account at many institutions, build a credit history, and put your name on an LLC.
This guide explains how to get one in 2026, how long it takes, what it costs (nothing, unless you pay for help), and — the part most guides leave out — how to use it to start a business legally.
Who needs an ITIN
You need an ITIN if you have a US tax filing or reporting requirement and cannot get an SSN. That includes:
- Undocumented residents who earn income in the US and want (or are required) to file a return.
- Nonresident foreigners who own a US LLC, receive US rental or business income, or must file a return.
- Spouses and dependents of US citizens or residents who don’t qualify for an SSN, when they are claimed on a return.
- Foreign investors, students and researchers with US-source income.
If you are eligible for a Social Security number — because you have work authorization, a green card, or citizenship — you cannot get an ITIN; the IRS will reject the application and tell you to apply for an SSN instead.
What an ITIN does — and does not — do
| With an ITIN you can | An ITIN does not |
|---|---|
| File federal and state income tax returns | Give you work authorization as an employee |
| Form an LLC or corporation and be its owner | Change your immigration status in any way |
| Get an EIN for your business | Qualify you for Social Security benefits |
| Open personal and business bank accounts at many banks (with a passport) | Qualify you for the Earned Income Tax Credit |
| Build a credit history and apply for ITIN loans, credit cards and some mortgages | Serve as an ID for employment verification (Form I-9) |
| Claim the Child Tax Credit for children who have an SSN | Get shared with immigration enforcement — tax data is protected by law (IRC §6103) |
Documents you need
Two things: Form W-7 (Application for IRS Individual Taxpayer Identification Number) and proof of identity and foreign status. The IRS accepts 13 types of documents, but only one works on its own:
- Passport — the only document that proves both identity and foreign status by itself. Original or a copy certified by the issuing agency (the consulate), never a notarized photocopy.
- If you don’t have a passport, you need two documents from the list: national ID card (with photo, name, address, date of birth and expiration), foreign driver’s license, birth certificate (for dependents), foreign voter card, US visa, USCIS photo ID, among others.
- For dependents, additional proof of US residency (school or medical records) may be required.
In most cases you also have to attach a federal tax return to the W-7. The ITIN application and your first return travel together. There are exceptions — for example, if you are a nonresident owner of an LLC that needs to file, or you receive income subject to withholding — and the W-7 instructions list them.
The three ways to apply
1. By mail (free, but you send your passport)
Mail Form W-7, your tax return and your original passport (or certified copy) to the IRS ITIN Operation in Austin, Texas. The IRS returns your documents by mail, normally within 60 days. It is free, and it is also the reason many people put off applying: nobody wants their passport in an envelope for two months.
2. Through a Certifying Acceptance Agent (CAA)
A CAA is a tax professional authorized by the IRS to verify your passport in person and send a certificate instead of the original. You keep your passport. The CAA reviews the W-7, checks the documents, and submits the package. This is how most immigrant entrepreneurs apply. Agents charge a fee for the service — commonly $100 to $300 — on top of preparing the tax return. The IRS publishes a list of acceptance agents by state.
3. At an IRS Taxpayer Assistance Center
Some IRS offices verify passports in person by appointment (call 844-545-5640). Free, you keep your passport, but appointments can take weeks to get and not every office offers the service.
How long it takes and what it costs
- Processing time: about 7 weeks; 9 to 11 weeks during tax season (mid-January to April) or if you apply from abroad. You receive a letter (CP565) with your number.
- Cost: $0 from the IRS. The only costs are a CAA’s fee or a tax preparer’s fee if you use one.
- Beware of «express ITIN» ads. Nobody can speed up the IRS. Anyone promising an ITIN in days, or asking you to pay the IRS a fee, is not legitimate.
Renewals: don’t let it expire
An ITIN expires if it is not used on a federal tax return for three consecutive years. An expired ITIN can still be used to file, but the return is processed without credits and exemptions until the number is renewed — which means refunds get delayed. Renewal uses the same Form W-7, checking the «Renew» box, and does not require attaching a return. If you have a business, you will be using the number every year, so this rarely becomes a problem — but check the ITINs of spouses and dependents who don’t file on their own.
Starting a business with an ITIN, step by step
- Form your LLC with the Secretary of State. State filings do not ask for an SSN or ITIN. You can be the sole owner.
- Get an EIN for the LLC. With an ITIN you can use the IRS online application and receive the number immediately. The EIN is what you give clients on W-9 forms — never your ITIN.
- Open a business bank account. Several major banks accept an ITIN plus a passport as identification, though policies differ by branch; bring the LLC filing, the EIN letter and the passport. Community banks and credit unions in Hispanic areas are often the easiest.
- Get your licenses and insurance — same as any other owner. See our guide on how to start a cleaning business in the US for a typical example.
- File taxes every year. A single-member LLC reports on Schedule C of Form 1040 using your ITIN; a multi-member LLC files Form 1065. This is also what builds the paper trail — tax returns are the document most often requested in any future immigration process.
- Hiring. Your business can hire employees who have work authorization, and it must run payroll like any employer. Your own ITIN does not authorize you to be someone else’s employee, but it does not prevent you from being an owner who takes profits.
Frequently asked questions
Can I get a loan with an ITIN?
Yes. ITIN mortgages, auto loans and business credit cards exist, mostly through credit unions and specialized lenders, usually with a larger down payment and a higher rate. Two years of tax returns are the key document.
Is the IRS going to share my information with immigration?
Federal law (Internal Revenue Code section 6103) restricts disclosure of tax return information. The rules have been the subject of litigation and policy changes in recent years; if this is a concern for you, talk to an immigration attorney before filing rather than relying on a website — including this one.
Can my child with an SSN be claimed on my ITIN return?
Yes. The child needs a valid SSN to qualify for the Child Tax Credit; the parent can file with an ITIN.
I applied and never got a letter. What now?
Call the IRS at 800-829-1040 (in the US) or 267-941-1000 (abroad) after the 7-week window. Have a copy of your W-7 on hand.
Sources and official links
- IRS — Individual Taxpayer Identification Number
- IRS — About Form W-7 and instructions
- IRS — Acceptance Agent Program (find a CAA)
- IRS — Get an Employer Identification Number
This article is general information, not tax or legal advice. Tax rules change; confirm details on irs.gov or with a licensed professional. Need help applying for your ITIN or forming your LLC in Tennessee? Contact us.
