# ITIN Application (Form W-7)

> An ITIN (Individual Taxpayer Identification Number) is issued by the IRS to people who need a US tax ID but aren't eligible for an SSN — for example nonresident aliens filing 1040-NR, spouses and dependants on a US return, or those claiming treaty benefits. The application is made on Form W-7, usually with a tax return, and passports must be certified — most easily through an IRS Certifying Acceptance Agent so the original passport needn't be posted.

Practice: US Tax Services — https://www.industax.com/services/us-tax/

An ITIN isn't needed just to get an EIN for an LLC, and it isn't proof of work authorisation. It expires if not used on a federal return for three consecutive years.

We prepare Form W-7 with the supporting return or exception documents and coordinate certification through a partner acceptance agent.

## Key facts

| Item | Detail |
| --- | --- |
| Form | W-7 |
| Usually filed with | A federal tax return |
| Documents | Passport, certified by an acceptance agent or IRS |
| Expiry | If unused on a return for 3 consecutive years |

## Who needs this

- Nonresidents filing 1040-NR
- Spouses of US citizens filing jointly
- People claiming treaty benefits on US income

## What's included

- Eligibility check
- W-7 preparation
- Acceptance-agent certification
- Return coordination

## Documents

- Passport
- Tax return or exception documentation

## Process

1. **Check** — Need and exception confirmed.
2. **Certify** — Passport certified.
3. **Submit** — W-7 filed with the return.

Work that legally requires a IRS Certifying Acceptance Agent is signed by a partner professional; Indus Tax coordinates it.

## FAQs

### Do I need an ITIN to open a US LLC?

No. An LLC can get an EIN without the owner having an SSN or ITIN. An ITIN is needed only if you must file a personal US return.

### How long does an ITIN take?

Typically seven weeks or more after the IRS receives a complete application, longer in peak season.

### Can an ITIN be used to work in the US?

No. It is only for tax purposes and doesn't authorise employment or change immigration status.

## Official sources

- IRS — Internal Revenue Service: https://www.irs.gov/

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Canonical page: https://www.industax.com/services/us-tax/itin-application
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.