ITIN for Non-Residents: Who Needs One and How to Get It Through a CAA

It usually starts the same way. The company is formed, the EIN is in place, the business is running. Then, in spring, it turns out the tax return needs one more number — a personal one. Without it the IRS won't accept the owner's return, the state won't issue a Sales Tax Permit, and a refund of withheld tax gets stuck. That number is an ITIN.

In this article I'll cover when you actually need one, why you can't simply get it "in advance," and how we handle it at Edeal — in one place, together with the tax return.

What an ITIN is and how it differs from an EIN and SSN

An ITIN (Individual Taxpayer Identification Number) is a personal US tax number for an individual. The IRS issues it to people who need a taxpayer number but aren't eligible for a Social Security Number. It has 9 digits and always starts with a 9.

To keep things straight, remember three numbers:

• SSN — the Social Security Number. US citizens and people authorized to work in the US get one.
• EIN — the company's number. Banks, Amazon and payment platforms ask for it. More in our guide on how a non-resident gets an EIN without an SSN.
• ITIN — the owner's number as an individual. It's needed wherever the IRS or a state wants to see a person, not the company.

The most common confusion I hear on calls: "I already have an EIN, why do I need anything else?" A company's EIN doesn't replace the owner's personal number. They are two different taxpayers.

Who needs an ITIN: the most common cases

These are the situations clients bring to us most often. If one of them sounds like you, sort out the ITIN before tax season.

1. Owner of an LLC with income from a US business

The most common case. A single-member LLC owned by a non-resident is a disregarded entity by default: its profit is treated as the owner's income. If that income is connected with a US trade or business, the owner files a personal Form 1040-NR — and that return requires the owner's taxpayer number, the ITIN.

Whether you specifically must file depends on where and how the business operates. That's not something to decide from one forum post — we look at the business model. Also keep in mind that a foreign-owned LLC has its own Form 5472 obligation, which applies regardless of the ITIN.

2. Partner in a multi-member LLC

With two or more members, each one receives a share of profit on a Schedule K-1. A foreign partner with US business income also files a 1040-NR — and also needs an ITIN.

3. Amazon seller who needs a Sales Tax Permit

If inventory sits in a warehouse or prep center in a specific state and a supplier asks for a resale certificate, you'll need a sales tax registration. Many states ask for the owner's SSN or ITIN in addition to the company's EIN. More in our articles on sales tax for online sellers and an LLC for Amazon FBA.

4. Spouse of a US citizen or resident

If a couple files jointly and one spouse has no SSN, that spouse needs an ITIN. The same applies to dependents claimed for a specific tax benefit.

5. US rental income or a refund of withheld tax

Renting out property in the US, selling real estate, or having too much tax withheld from your income — the only way to get the overpayment back is a tax return. And an individual without an SSN files that return with an ITIN.

When you usually don't need an ITIN

• You own a C-Corp and receive no personal income from the US. The corporation pays its own tax, and a non-resident owner doesn't file a personal return. More in how to choose a company type.
• You're just forming a company. Registration and an EIN don't require an ITIN.
• Your LLC has no activity yet. Focus on the company's own filing obligations first, not the ITIN.

The key rule: the ITIN comes with a tax return

This is what short videos leave out. You can't get an ITIN "just in case." The application — Form W-7 — is generally filed together with the tax return that needs the number. The IRS first sees the reason, then issues the number.

There are exceptions, for example in some treaty and third-party withholding situations. But for business owners, in our practice the path is almost always the same: a tax return plus the W-7 in one package.

The practical takeaway: if you'll need an ITIN for your 2026 return, the package should be prepared for the 2027 filing season. For non-residents without US wages, the 1040-NR is due June 15. The closer you get to the deadline, the more likely everything stalls waiting for the number.

Where people lose months

The process looks simple, but IRS rejections and returned packages are common. Typical reasons:

1. The W-7 was sent without a tax return. The IRS sends the package back and the wait starts over.
2. A notarized passport copy. The IRS doesn't accept notarized copies. It needs the original, a copy certified by the agency that issued the document, or verification by a certifying agent.
3. The original passport was mailed. That's allowed, but you're left without your passport for weeks or months. For someone living and traveling outside the US, that's often a non-starter.
4. The wrong reason was checked on the W-7. The form asks why you need the number, and it has to match the return.
5. The mailing address. The number arrives as a paper letter. An inaccurate address means the letter may simply never arrive.
6. The ITIN expired. An ITIN not used on a federal tax return for three consecutive years stops being valid and has to be renewed — with the same W-7.

None of these mistakes means a penalty — but each one costs time. And in taxes, time almost always turns into money: a late return, a delayed refund, a stalled sales tax registration.

A typical situation in real life

An entrepreneur from Europe formed a US LLC and sells on Amazon. Inventory sits at a prep center in Florida, and a supplier asks for a resale certificate. To register for sales tax, the state requires the owner's SSN or ITIN. He has neither.

The first thought is "I'll get an ITIN in a week and come back to sales tax." But the ITIN comes with a tax return. So first you need to confirm whether the owner must file a 1040-NR, prepare it, and only then apply for the number. Then wait for the IRS.

Start in December and you can get through it calmly by spring. Start in May and the return is already up against the deadline while the warehouse and supplier wait. The difference isn't complexity — it's when you asked the question.

That's why on the first call we look not only at the ITIN but at the whole chain: which return, which deadlines, what depends on the number and what can run in parallel.

What a CAA is and why it makes things easier

A CAA (Certifying Acceptance Agent) is an agent authorized by the IRS to verify the identity documents of ITIN applicants. Edeal holds this status.

What that changes for you:

• Your passport stays with you. We verify the document and certify the copy ourselves — online, with no original mailed to the US.
• The package is checked before it goes out. The agent is accountable to the IRS for document review and attaches a Certificate of Accuracy to the application.
• Fewer rejections. W-7 errors and mismatches with the return are caught before the package reaches the IRS, not after three months of waiting.

How to get an ITIN with Edeal: everything in one place

Normally an ITIN involves three different parties: an accountant prepares the return, someone certifies the passport, and the applicant mails the package. With us it's one process and one team.

1. Free 20-minute call. We review your situation: whether you need an ITIN at all, which return applies, and whether any deadlines are already close.
2. ITIN questionnaire. You fill out an online form: citizenship, residential address, mailing address for the IRS letter, US activity, income and expenses for the year. You attach a passport scan.
3. Tax return. A specialist prepares the tax return the ITIN application is attached to and reviews the numbers with you. If the return shows tax due, we help you pay it.
4. Passport certification. Our CAA verifies the document online and certifies the copy. The original goes nowhere.
5. Filing with the IRS. We prepare the W-7, the agent's certificate and the return. You sign, and we mail the package to the IRS with tracking.
6. Waiting and follow-up. According to the IRS, processing takes about 7 weeks, or 9–11 weeks during peak tax season or for applications filed from abroad. The letter with your number goes to the address you provided. If the IRS asks for clarification, we respond together with you.

The result: you get the number, a filed return and a clear plan for the years ahead — no notary visit and no mailing your passport.

If your tax questions go beyond the ITIN, see what's included in Edeal tax services: company and owner returns, Form 5472, estimated payments and IRS letters.

What to do after you get your ITIN

The number isn't the finish line — it's a tool. Once you have it:

• use it on future returns so it doesn't expire;
• use it to register for state sales tax if that was the reason;
• give it to your bank or payment platform if they ask for it;
• don't mix up the ITIN and EIN in company documents — they're still different numbers.

Most importantly: if your LLC has US income, an ITIN means the owner now has a personal US tax history. Keep it as carefully as the company's books. For how an owner can take profit out properly, see how a non-resident withdraws profit from an LLC.

FAQ

Can I get an ITIN in advance, without a tax return?

As a rule, no. The IRS issues an ITIN when the number is needed for a specific return or under one of a few narrow exceptions. That's why we prepare the application together with the return.

Do I need to travel to the US or mail my passport?

No. With Edeal, our CAA verifies your passport online and the original stays with you. We mail the package to the IRS.

How long does it take to get an ITIN?

The IRS makes the decision. By its own figures, it usually takes about 7 weeks, or 9–11 weeks during peak season or for applications from abroad. Add time to prepare the return and for mail delivery. So it's better to start early, not in June.

Do I need an ITIN if I have a C-Corp?

Usually not, unless you receive personal US income that requires a return. The corporation files on its own. If you're unsure, we'll review it on the call.

Do you work with Russian citizens?

Yes, if you live outside Russia and Belarus and can confirm it. Your residential address and the mailing address for the IRS letter must also be outside those countries.