ITIN (Individual Taxpayer Identification Number)
An ITIN is a nine-digit tax ID the IRS issues to individuals who need to file US taxes but aren't eligible for a Social Security Number, typically non-resident foreign owners of US businesses. It's applied for on Form W-7, usually alongside the tax return that creates the need. Common misconception worth clearing up front: you do not need an ITIN to form an LLC, get an EIN, or start selling on US marketplaces.
Foreign sellers get told they need an ITIN far more often than they actually do, frequently by services selling ITIN applications. The genuine triggers: you personally must file a US return such as a 1040-NR because your activity created US-taxable income, you need to claim tax treaty benefits that require an ID, or a partnership you own must report your share. A foreign owner of a disregarded LLC selling on Amazon often files Form 5472 with an EIN and never needs an ITIN at all.
When one is genuinely required, timing matters: W-7 applications ride along with a return and take roughly 7 to 11 weeks, longer in peak season, and require certified identity documents. Applying without a qualifying reason gets rejected and wastes months. Sorting the EIN-versus-ITIN question is one of the first things we settle for international sellers, before anyone pays for paperwork they don't need.
Where this shows up in our work
This isn’t textbook material for us; it’s the day-to-day of keeping seller books right. See how we handle it in practice:
International Sellers→Related terms