Quick answers
- Who needs an ITIN: non-US individuals with a US tax filing requirement who can’t get a Social Security number.
- How: Form W-7 with a US tax return (or a documented exception), with the passport certified by a Certifying Acceptance Agent so the original needn’t be posted.
ITIN vs EIN — two different numbers
| EIN | ITIN | |
|---|---|---|
| Belongs to | The company | You, as an individual |
| Used for | Company tax returns, banking, payroll | Your personal US tax filings and treaty claims |
| Needs a US tax return? | No | Usually yes — first-time applicants typically attach one |
| How to get it | Form SS-4 — EIN guide | Form W-7 |
An ITIN (Individual Taxpayer Identification Number) is for people who have a US federal tax reason to need a number but aren’t eligible for a Social Security number.
When you probably don’t need one
- Forming a US company — no ITIN is needed to incorporate.
- Getting the company’s EIN — foreign founders can obtain an EIN without an ITIN.
- Opening a business bank account — most providers that onboard foreign founders don’t require one.
- Owning shares in a Delaware C-Corp that pays you nothing — the company files; you have no personal US return.
When you likely do
- You must file a US personal return (Form 1040-NR) — for example, you’re a member of a multi-member LLC taxed as a partnership with US business income, or you have other US-source income requiring a return.
- Claiming certain treaty benefits where the IRS requires a US taxpayer number.
- Your spouse or dependants need a number to be included on a US return.
- Practical reasons — some US financial services, credit products or platforms ask for an ITIN, though policies vary.
If you’re an Indian resident with a single-member LLC, the LLC’s key annual filing is the pro forma 1120 with Form 5472 — which doesn’t by itself require you to get an ITIN.
How to apply (Form W-7)
- Complete Form W-7, choosing the reason that matches your situation.
- Attach your US federal tax return — unless you qualify for one of the IRS exceptions, in which case you attach the documents that exception requires.
- Prove identity and foreign status with original documents or copies certified by the issuing agency (notarised copies aren’t accepted).
- Submit by mail to the IRS, or through a Certifying Acceptance Agent (CAA) — including CAAs outside the US — who can verify your passport so you don’t have to mail the original.
Documents
A valid passport is the one document that proves both identity and foreign status on its own. Without one, you’ll need a combination of other documents from the IRS list. For Indian founders, applying through a CAA with your passport is usually the least risky route.
Timelines and expiry
- The IRS says to allow about 7 weeks — and 9–11 weeks during tax season (15 January to 30 April) or when applying from overseas.
- An ITIN that isn’t used on a US federal tax return for three consecutive tax years expires, and must be renewed with Form W-7 before it’s used again.
Planning your US set-up? See how to register a US company from India or US company registration.
Frequently asked questions
Do I need an ITIN to form a US company from India?
No. You can incorporate a US company and obtain its EIN without an ITIN.
What is the difference between an EIN and an ITIN?
An EIN identifies the company for tax, banking and payroll. An ITIN identifies an individual who needs a US taxpayer number for personal tax filings but isn't eligible for a Social Security number.
How long does it take to get an ITIN from India?
The IRS asks applicants to allow about 7 weeks, and 9–11 weeks during tax season (15 January to 30 April) or when applying from overseas.
Can I apply for an ITIN without sending my original passport?
Yes — by applying through an IRS Certifying Acceptance Agent, who can verify your passport and submit the application, or by using a copy certified by the issuing agency.
Please note: this guide is general information based on the rules as they stood on the review date above. Regulations and RBI/CBDT procedures change often — please get advice on your specific facts before acting.