How to Get an ITIN as a Non-Resident Founder

An ITIN is a nine-digit IRS number for people who have a US tax obligation but can't get a Social Security number — and as a non-resident founder, you apply for one by filing Form W-7 with proof of identity and foreign status, usually alongside a federal tax return. But here's the part most guides bury: your US company needs an EIN, not an ITIN, and many non-resident founders never need an ITIN at all. The two numbers get conflated constantly, so the first job is figuring out which one you actually need before you file anything.

This is general information, not legal or tax advice. Tax rules and IRS processing times are time-sensitive; confirm current guidance with the IRS or a qualified advisor before you file. As of June 2026, the details below reflect the Form W-7 instructions in force (Rev. December 2024).

ITIN vs EIN: which number do you actually need?

An EIN is for your company; an ITIN is for you as an individual.

The EIN (Employer Identification Number) is the tax ID for your US entity — the LLC or C-Corp itself. You need it to open a US business bank account, run payroll, and file the company's returns. A non-resident can get an EIN with no SSN and no ITIN at all by filing Form SS-4, which is why most founders forming a US company never touch a W-7.

The ITIN (Individual Taxpayer Identification Number) is the tax ID for a person who has a US filing or reporting obligation but isn't eligible for a Social Security number. It is, per the IRS, "for federal tax purposes only" — it does not grant work authorization, immigration status, or Social Security benefits. So the real question isn't "how do I get an ITIN" — it's "do I, the individual, have a US tax obligation that forces me to be identified on a return?"

If you're forming a US company, start with the EIN. We cover that path in how to form a US company from abroad.

When does a non-resident founder actually need an ITIN?

You need an ITIN when you, the person, have to file a US tax return or be reported on one — and you can't get an SSN.

The IRS issues an ITIN to a non-resident alien who is required to file a US federal tax return or who is otherwise reportable. For founders, the common triggers are concrete and worth knowing before you assume you need one.

Notice what's missing from that list: simply owning a foreign-owned single-member LLC.

Here is the non-obvious distinction. A foreign-owned single-member LLC is a disregarded entity that files Form 5472 with a pro forma 1120 every year using the company's EIN. That information return is the entity's obligation and runs on the EIN — it does not, by itself, require the owner to hold an ITIN. Plenty of non-resident solo founders run a compliant US LLC for years on an EIN alone. You cross into ITIN territory only when you personally owe a US return — usually because you have effectively connected US income, a partnership share, or US-source income you're reporting.

How do you apply for an ITIN with Form W-7?

You file Form W-7, attach proof of identity and foreign status, and — in most cases — attach the federal tax return the ITIN is for.

The default rule from the Instructions for Form W-7 is that your W-7 travels with the original tax return that creates the need for the number. You leave the SSN field on the return blank, staple the W-7 on top, and submit the package together. Here's the sequence.

Do not mail your only passport loose in an envelope to Austin. A CAA or an IRS Taxpayer Assistance Center can verify your original passport and hand it straight back, so you're not without it for two months — the single most practical tip in this whole process.

When can you skip the tax return? (the W-7 exceptions)

Sometimes you need the ITIN before a return exists — and the IRS allows for that.

The W-7 instructions list five exception categories where you can apply without attaching a return, each requiring its own supporting evidence instead. These are the routes founders most often qualify under.

If you don't fit an exception, the return goes with the W-7. When in doubt, treat the tax-return route as the default and the exceptions as the narrow carve-out.

How long is an ITIN valid, and can it expire?

An ITIN expires if you don't use it on a US tax return for three consecutive years.

Per the IRS, an ITIN goes inactive on December 31 of the third consecutive tax year it is not included on at least one filed federal return. If yours lapses and you need it again, you renew with the same Form W-7 — checking the renewal box — and the same documentation. This is another reason not to grab an ITIN "just in case": an unused number simply expires, and you'll re-do the work later anyway.

Where does StableCorp fit in?

StableCorp forms your US entity, gets the company's EIN, opens the US bank account, and sets up USD plus USDC/USDT payments — so for most founders the EIN, not an ITIN, is the number you need to start operating.

The edge isn't filing one form. It's knowing which number your situation actually calls for, so you don't waste two months chasing an ITIN you don't need or, worse, skip a personal filing you did owe. We form the entity and secure the EIN as part of the flow; where your facts create a genuine personal US filing obligation, that's the moment an ITIN enters the picture, and we'll flag it rather than default everyone into a W-7.

Then there's the money. Once your US company is paid in USDC, getting that value home is where most non-residents lose the most — not on tax IDs. A direct wallet-to-bank off-ramp is the grey-area path; StableCorp runs a compliant off-ramp instead, settling against supported RBI purpose codes (P0802, P1004, P1005, P1006, P1007, P1009; others on request) with a real paper trail. For clients incorporated with StableCorp, off-ramps run 0.5% and on-ramps 1.5%; a direct off-ramp to INR is 1%, and payroll for contractors is 1% (sometimes volume-negotiated) — versus the market's ~2.9% headline plus ~2% hidden FX markup, roughly 5% effective by the time it lands. See pricing for the full breakdown.

Form the entity, get the EIN, open the bank account, and get paid in USD or USDC on one compliant rail — and find out whether you even need an ITIN before you file a thing. See pricing.

The bottom line

Most non-resident founders need an EIN for the company first — and an ITIN only if they personally owe or appear on a US return.

When you do need one, you file Form W-7 with a passport and, usually, the federal return it belongs to, then wait about 7 weeks. Don't mail your only passport — use a Certifying Acceptance Agent or an IRS office. And don't apply for an ITIN you don't need: it expires unused, and the EIN is what actually gets your US company running. For the company side, start with how to form a US company from abroad and the foreign-owned US LLC guide.

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