ITIN (Individual Taxpayer Identification Number)
An ITIN is a nine-digit tax ID the IRS issues to people who must file US taxes but can't get a Social Security Number. Non-resident foreign owners of US businesses are the typical case. You apply on Form W-7, usually with the tax return that creates the need. One misconception to clear up front: you don't need an ITIN to form an LLC, get an EIN, or start selling on US marketplaces.
ITIN number definition, in plain terms
ITIN stands for Individual Taxpayer Identification Number. It identifies a person, never a company, on US tax paperwork. Every ITIN starts with a 9 and has the same nine-digit shape as an SSN, which is where a lot of confusion comes from. It grants no work authorization, no immigration status and no Social Security benefits. Its only job is to put a name on a tax return or a withholding form.
Who actually needs one
Foreign sellers get told they need an ITIN far more often than they do, frequently by services selling ITIN applications.
The real triggers are narrow. You personally must file a US return, most often a 1040-NR, because your activity created US-taxable income. You need to claim tax treaty benefits on a form that requires a US ID. Or a partnership you own must report your share of its income. A foreign owner of a disregarded LLC selling on Amazon usually files Form 5472 with an EIN and never needs an ITIN at all.
ITIN vs EIN vs SSN
Three numbers, three jobs. The SSN identifies a US citizen or authorized resident. The EIN identifies a business entity and is what your LLC needs for its bank account, its marketplace tax interview and its 5472. The ITIN identifies a foreign individual for a personal filing. Mix them up and you get a W-9 that fails IRS name matching. That triggers 24% backup withholding on marketplace payouts until it's fixed.
For the tax interview itself, a foreign individual generally completes a W-8BEN. It asks for a foreign tax ID and doesn't require an ITIN in most treaty cases.
How to get one, and how long it takes
File Form W-7 with the return that needs it, plus certified copies of your passport or other identity documents. You can mail originals to the IRS, use a Certifying Acceptance Agent who verifies documents so you keep them, or visit an IRS Taxpayer Assistance Center. Processing runs roughly 7 to 11 weeks, longer from January through April. Applying without a qualifying reason gets rejected and wastes months.
ITINs also expire. One that hasn't appeared on a federal return for three consecutive years lapses. A return filed with an expired number gets processed without the credits it claimed until you renew. Sellers who got an ITIN years ago for a one-off filing should check its status before relying on it.
Common questions
Can I open a US business bank account with an ITIN? Most banks and fintechs want the LLC's EIN, formation documents and your passport. An ITIN rarely helps and is rarely required.
Do I need an ITIN to sell on Amazon from abroad? No. The tax interview accepts a W-8BEN with your home-country tax ID. Your US LLC, if you form one, runs on an EIN.
What does an ITIN application cost? Nothing from the IRS. Acceptance agents charge a few hundred dollars for document certification, which is worth it if you can't part with your passport for two months.
Sorting the EIN-versus-ITIN question is one of the first things we settle for international sellers, before anyone pays for paperwork they don't need.
Where this shows up in our work
This isn’t textbook material for us; it’s the day-to-day of keeping seller books right. See how we handle it in practice:
International Sellers →Related terms