ITIN (Individual Taxpayer Identification Number)

An ITIN, or Individual Taxpayer Identification Number, is a nine-digit number that always starts with 9, issued by the IRS to individuals who are not eligible for a Social Security number. It identifies a person, not a company. Your LLC gets an EIN; you, the human owner, would get an ITIN if you personally need a US taxpayer number.

Here is the part many non-resident founders get wrong: you usually do not need an ITIN just to file Form 5472. The form asks for the foreign owner's US identifying number, and if you do not have one, the filing can note that a foreign taxpayer ID or no US number applies. A single-member LLC with no US-source taxable income can often meet its April 15 filing duty with only the company's EIN.

An ITIN becomes necessary when you personally must file a US return. Common triggers include owing US tax on effectively connected income, claiming a tax treaty benefit, or receiving a Schedule K-1 from a multi-member LLC that files Form 1065. For example, if your two-member LLC earns $40,000 of US business profit, each partner's share flows through on a K-1, and each foreign partner generally needs an ITIN to file Form 1040-NR.

You apply with Form W-7, attaching a certified copy of your passport and usually a tax return that shows why you need the number. Processing can take a couple of months, so start early rather than waiting for a deadline. And remember the order of operations: the LLC filings, whether Form 5472 with a pro forma 1120 or Form 1065, run on the company's EIN, while the ITIN handles your personal side.