ITIN and Form 1040-NR: How to Get Your Tax ID When Filing as a Nonresident
You need an ITIN to file Form 1040-NR, but to get an ITIN you need to file a tax return. Here is how to solve that circular problem — step by step.
Key Takeaways
- You apply for an ITIN and file Form 1040-NR at the same time — they go in the same envelope
- Use Form W-7 to apply for your ITIN and attach your completed 1040-NR
- You do NOT need an ITIN if you only file Form 5472 — that uses a reference ID number
- Processing takes 7-11 weeks; use a Certified Acceptance Agent to avoid mailing your passport
The Chicken-and-Egg Problem
To file Form 1040-NR (the US tax return for nonresident aliens), you need a tax identification number — either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). Most foreign LLC owners who are nonresidents do not have an SSN, and are not eligible for one.
So you need an ITIN. But here is the catch: to get an ITIN, the IRS requires you to submit your application with a federal tax return. You cannot apply for an ITIN by itself without attaching a return.
The Solution: Apply Simultaneously
You submit your ITIN application (Form W-7) and your completed Form 1040-NR together in the same package. The IRS processes the W-7 first, assigns your ITIN, and then processes your 1040-NR using the newly assigned number. Everything goes in one envelope to one address.
When You Need an ITIN for 1040-NR
Not every foreign LLC owner needs an ITIN. You need one specifically when you are required to file Form 1040-NR. Here are the scenarios:
You are a nonresident alien filing Form 1040-NR
The 1040-NR is the individual income tax return for nonresidents. If you must file it, you need a taxpayer ID.
You don't have and aren't eligible for an SSN
SSNs are only available to individuals authorized to work in the US. If you do not have work authorization, an ITIN is your only option.
Your LLC is engaged in US trade or business (ECI)
If your LLC earns effectively connected income, you are required to file 1040-NR to report that income and pay tax on it.
You received US-source FDAP income with insufficient withholding
If you received fixed, determinable, annual, or periodical income (interest, dividends, rents, royalties) from US sources and need to reconcile withholding, you file 1040-NR.
Important: You do NOT need an ITIN just for filing Form 5472. The Form 5472 (information return for foreign-owned LLCs) uses a reference ID number, not an ITIN. See the next section for details.
ITIN Is NOT Needed for Form 5472 Alone
This is one of the most common points of confusion. Here is the distinction:
Form 5472 Only
- Uses a reference ID number
- Attached to a pro-forma Form 1120
- No ITIN required
- Filed when LLC has no US trade or business
Form 1040-NR
- Requires SSN or ITIN
- Individual income tax return
- ITIN applied for via Form W-7
- Filed when LLC has ECI or FDAP income
If your LLC has no ECI and you only file Form 5472 + pro-forma 1120, you use a reference ID number on the 5472. No ITIN application needed. You only need an ITIN when filing Form 1040-NR as an individual.
How to Apply: Form W-7
The ITIN application is Form W-7 (Application for IRS Individual Taxpayer Identification Number). Here is what you need to assemble:
Complete Form W-7
Fill out the W-7 with your personal information, reason for applying (check box (a) — Nonresident alien filing a US tax return), and your foreign address.
Prepare your completed Form 1040-NR
Your 1040-NR must be fully completed. The IRS will reject a W-7 without a valid tax return. Write 'Applied For' where the SSN/ITIN would go.
Gather identity documents
You need your passport — either the original or a certified copy from the issuing agency. The IRS does not accept notarized copies. A passport is the only standalone ID document accepted.
Mail everything together
Send W-7, 1040-NR, and identity documents to: IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Use a trackable shipping method.
Three Ways to Submit
The IRS offers three methods for submitting your W-7 application. Each has trade-offs in cost, convenience, and risk:
Option 1: Mail
Most CommonSend your W-7 + completed 1040-NR + certified passport copy by mail to the IRS ITIN Operation in Austin, TX. This is the method most applicants use.
Option 2: IRS Taxpayer Assistance Center
In PersonVisit a designated IRS Taxpayer Assistance Center in person with your original passport. The IRS agent verifies your identity on the spot, so you do not have to mail your passport.
Option 3: Certified Acceptance Agent (CAA)
RecommendedA Certified Acceptance Agent is a third party authorized by the IRS to verify your identity documents. They certify your passport so you never have to mail the original. CAAs can be located worldwide.
Timeline and What to Expect
After the IRS receives your W-7 package, here is what happens:
Processing Time
7-11 weeksDuring peak season (January-April), processing may take longer. The IRS does not provide status updates by phone during this period.
ITIN Format
9XX-XX-XXXXYour ITIN will begin with digit 9 and have a 7 or 8 in the fourth position. It looks similar to an SSN but is distinctly formatted.
Notification
IRS letter (CP565)You will receive a letter with your assigned ITIN. Keep this letter — it is your official record of the number.
Tax Return Processing
After ITIN assignmentThe 1040-NR you attached will be processed after your ITIN is assigned. You do not need to refile the return separately.
Renewal
Every 3 years if unusedIf you do not use your ITIN on a federal tax return for three consecutive years, it expires. Renew by filing a new W-7.
Common ITIN Mistakes
These are the errors we see most frequently with ITIN applications. Avoiding them can save you weeks of delay and potential rejection:
Mailing your original passport
The IRS may hold your passport for 7-11 weeks during processing. If lost in transit, replacing a foreign passport is expensive and time-consuming. Use a Certified Acceptance Agent instead.
Submitting W-7 without a tax return
A standalone W-7 will be rejected. The IRS requires a completed federal tax return (Form 1040-NR) attached to every W-7 application.
Using an expired ITIN from a previous year
ITINs expire if not used on a return for three consecutive years. You must renew by submitting a new W-7 before filing. Filing with an expired ITIN will delay your return.
Applying for an ITIN when you only need Form 5472
If your LLC has no US trade or business and you only file Form 5472 + pro-forma 1120, you do not need an ITIN at all. The 5472 uses a reference ID number.
Using notarized passport copies instead of certified copies
The IRS does not accept notarized copies. Your passport copy must be certified by the issuing agency or verified by a Certified Acceptance Agent.
Not signing the W-7 or the 1040-NR
Both forms must be signed and dated. An unsigned application is treated as incomplete and will be returned without processing.
ForeignLLCTax.com Can Help
Whether you need an ITIN or just your annual Form 5472, we have guided filers:
Need a W-7 / ITIN Application?
Use our guided ITIN filer to prepare your Form W-7 with step-by-step instructions. We generate IRS-ready PDFs you can submit.
Only Filing Form 5472? You Don't Need an ITIN
If your LLC has no US trade or business, file your Form 5472 + pro-forma 1120 for $49. No ITIN, no W-7, no passport copies needed.
Coming Soon: Combined ITIN + 1040-NR + 5472 Filing
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