ITIN
A nine-digit IRS-issued tax identification number for individuals not eligible for a Social Security Number.
The Individual Taxpayer Identification Number (ITIN) is issued by the IRS to non-residents and others who must file U.S. tax returns but cannot get an SSN. ITINs begin with 9 and are formatted 9XX-XX-XXXX. Non-resident LLC owners typically need an ITIN to file Form 1040-NR or to use treaty positions on Form W-8BEN. ITIN application uses Form W-7 with original or certified-copy ID; current wait time is 7–14 weeks via mail or 1–2 weeks via Certified Acceptance Agent.
Also known asIndividual Taxpayer Identification Number, IRS ITIN
Related terms
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- Form W-8BEN — The IRS form a non-U.S. individual gives to a U.S. payer to certify foreign status and claim treaty benefits.…
- Form 1042-S — The IRS information return that U.S. payers issue to non-residents to report U.S.-source income subject to wit…