ITIN application
Available nowApply for your ITIN with a Certifying Acceptance Agent
An Individual Taxpayer Identification Number (ITIN) is a personal US tax number for people who have a federal tax reason to need one but are not eligible for a Social Security number. Through Firmlane, your Form W-7 application goes through a Certifying Acceptance Agent (CAA) partner: an agent authorized by the IRS who can authenticate your passport and return it to you, so the original does not have to be mailed to the IRS.
- Form W-7 prepared with a Certifying Acceptance Agent partner
- Your passport is authenticated and returned, not mailed to the IRS
- IRS estimate: 7 weeks, or 9 to 11 weeks from abroad or in tax season
- Not needed to form a US company or to get an EIN
At a glance
The ITIN in seven lines
What it is
A 9-digit number the IRS issues to individuals who need a US taxpayer identification number for federal tax purposes.
Who it identifies
You, personally. Your company uses its own EIN.
Who issues it
The IRS, which decides every application.
How you apply
Form W-7, generally attached to the federal tax return that needs the number, unless you qualify for an exception.
IRS processing (IRS estimate)
Allow 7 weeks for the IRS to tell you the status of your application.
9 to 11 weeks during tax season (January 15 to April 30) or if you apply from overseas.
What it is not
Not work authorization, not an immigration status and not a route to Social Security benefits.
When it expires
On December 31 of the third consecutive tax year in which it is not used on a federal tax return.
An expired ITIN must be renewed before it is used again.
Who needs one
Do you need an ITIN?
You may need an ITIN if you are
- A nonresident alien who must file a US federal tax return, or files to claim a refund
- A nonresident alien claiming a benefit under a US tax treaty
- A US resident for tax purposes, based on days present in the US, who must file a return
- The spouse or dependent of a US citizen or resident alien, when not eligible for an SSN
- A nonresident alien student, professor or researcher filing a return or claiming an exception
You do not need an ITIN to
- Form a US LLC or corporation
- Get an EIN for your company. A responsible party with no SSN or ITIN enters "foreign" on Form SS-4
Why a CAA
Keep your passport in your hands
Every ITIN application must prove your identity and foreign status with supporting documents. The IRS accepts only originals or copies certified by the agency that issued them. Notarized copies are not accepted, and a passport is the only document that proves both identity and foreign status on its own.
If you apply by mail, those documents go to the IRS. The IRS suggests that if you need your originals back within 60 days, you apply in person or through a Certifying Acceptance Agent instead.
A CAA is authorized by the IRS to help with ITIN applications. According to the IRS, a CAA can:
- Help you complete Form W-7
- Authenticate your supporting documents and return them to you right away
- Mail the application package to the IRS for processing
- Work with the IRS to resolve issues with the application
- Receive copies of your ITIN notices
One limit to know: a CAA cannot authenticate foreign military ID cards, or dependents' documents other than passports and birth certificates. Those still go to the IRS with the application.
- Originals or certified copies only; notarized copies are not accepted
- A passport alone proves both identity and foreign status
- CAAs can work with applicants in the US or abroad
How it works
Your ITIN application, step by step
- 01
Eligibility check
We confirm you have a federal tax reason for an ITIN and which Form W-7 reason applies to you. If you don't need one, we tell you.
First step
- 02
The return or the exception
Most applicants attach Form W-7 to the federal tax return that requires the ITIN. Some qualify for an exception, such as certain treaty or third-party withholding situations, with their own supporting documents.
- 03
Form W-7 with the CAA partner
The Certifying Acceptance Agent partner prepares Form W-7 with you from your answers and your documents.
- 04
Document authentication
The CAA partner authenticates your passport, or other accepted documents, and returns them to you. You do not send the originals to the IRS.
- 05
Submission to the IRS
The CAA partner mails the complete application package to the IRS.
IRS processing starts
- 06
IRS decision
The IRS reviews the application and writes to you with the result. If the IRS has questions, the CAA partner can work with the IRS to resolve them.
IRS estimate: 7 to 11 weeks
Two different numbers
ITIN or EIN?
Identifies
- ITIN
- You, as an individual taxpayer.
- EIN
- Your company, as a business taxpayer.
Issued by
- ITIN
- The IRS.
- EIN
- The IRS.
Application
- ITIN
- Form W-7, usually with a federal tax return.
- EIN
- Form SS-4, or the IRS online application where it is available.
Who can get one
- ITIN
- Individuals with a federal tax purpose who are not eligible for an SSN.
- EIN
- Businesses and other entities, including companies owned by non-US founders.
Needed for the other?
- ITIN
- No. You can get an ITIN without a company.
- EIN
- No. You can get an EIN without an ITIN.
Does it expire?
- ITIN
- Yes, after 3 consecutive tax years without use on a federal return.
- EIN
- No. It stays the company's permanent number.
See EIN assistance for how your company gets its EIN.
An ITIN does not authorize work in the US
The IRS is explicit that an ITIN does not authorize you to work in the US, does not provide or change immigration status, and does not qualify you for Social Security benefits or the Earned Income Tax Credit. It exists only so you can meet US federal tax obligations.
If you plan to live or work in the US, speak with a qualified immigration attorney. Firmlane does not provide immigration advice.
Scope
What the ITIN service covers
Included
- An eligibility check for your situation
- Form W-7 preparation with a Certifying Acceptance Agent partner
- Authentication of your supporting documents by the CAA partner
- Submission of the application package to the IRS
- Status updates in your account
Not included
- The federal tax return itself, unless you add tax preparation
- A guarantee that the IRS will issue an ITIN or meet its estimates
- An SSN, work authorization or immigration advice
About this service
This page is general information based on IRS guidance as of the review date below. It is not legal, tax or immigration advice. ITIN applications ordered through Firmlane are handled with an independent Certifying Acceptance Agent partner authorized by the IRS. The IRS decides every ITIN application and sets its own processing times; the times on this page are IRS estimates, not Firmlane promises. Firmlane is not affiliated with the IRS or any government agency.
Official sources
Last reviewed
- IRS: Individual taxpayer identification number (ITIN) (opens in a new tab)
- IRS: How do I apply for an ITIN? (opens in a new tab)
- IRS: Instructions for Form W-7 (Rev. December 2024) (opens in a new tab)
- IRS: Acceptance agent program (opens in a new tab)
- IRS: ITIN supporting documents (opens in a new tab)
- IRS: Obtaining an ITIN from abroad (opens in a new tab)
- IRS: Instructions for Form SS-4 (opens in a new tab)
Apply for your ITIN the simpler way
A Certifying Acceptance Agent partner prepares your Form W-7, authenticates your documents and submits your application to the IRS.
$0 Firmlane service fee on eligible formations. You pay the state filing fee, shown before you pay.