If you’re a non-resident earning income in the United States, you’ve probably come across the term ITIN. But what exactly is it, and why do you need one?
In simple terms, the Individual Taxpayer Identification Number (ITIN) is issued by the IRS to people who don’t qualify for a Social Security Number but still need to file taxes in the U.S.
Let’s break down everything you need to know in 2025 — from who needs an ITIN to how you can apply without unnecessary stress.
Who Needs an ITIN?
Not everyone requires an ITIN. You’ll need one if you are:
- A non-resident is required to file a U.S. tax return.
- A dependent or spouse of a U.S. citizen or resident alien.
- A non-resident investor with U.S. income (e.g., property rental, dividends).
- A member of a foreign-owned LLC doing business in the U.S.
Why is an ITIN Important?
Having an ITIN helps you:
- File U.S. tax returns properly.
- Claim tax treaty benefits.
- Open certain financial accounts in the U.S.
- Stay compliant with IRS rules while running your business.
Documents Required to Apply for an ITIN
To apply for an ITIN, you’ll need:
- Valid passport (primary document).
- Or two of the following: National ID, U.S. visa, birth certificate, or driver’s license.
- Completed Form W-7 (Application for ITIN).
- Federal income tax return (in most cases).
Step-by-Step: How to Apply for an ITIN in 2025
- Complete Form W-7
Fill out the official IRS form with your details. - Attach Supporting Documents
Provide original documents or certified copies from the issuing agency. - Include Tax Return
Submit your U.S. tax return along with the ITIN application (unless you qualify for an exception). - Submit to the IRS
Mail everything to the IRS or apply through an IRS-authorized acceptance agent. - Wait for Processing
ITIN applications typically take 7–11 weeks (longer during peak season).
Common Mistakes to Avoid
Submitting uncertified copies of documents.
Forgetting to include a tax return when required.
Using an expired ITIN without renewing it.
Final Thoughts
Applying for an ITIN might feel overwhelming, but with the right guidance, it’s a smooth process. If you’re a non-resident planning to start or manage a business in the U.S., getting your ITIN is a crucial first step toward compliance.
At Corpulate.com, we help entrepreneurs and investors simplify ITIN and EIN applications, so you can focus on growing your business.