When you actually need ITIN
- You sell on PayPal Business and PayPal asks for personal verification (PayPal uses ITIN for the responsible party)
- You file Form 1040-NR (US personal tax return for non-residents)
- You claim US tax treaty benefits and the payer requires ITIN on Form W-8BEN (rare)
- You own US real estate and file 1040-NR for rental income
When you do NOT need ITIN
- Operating an LLC with EIN (the LLC has its own tax ID)
- Selling on Amazon, Stripe, Shopify, eBay, Etsy (these use the LLC's EIN, not your ITIN)
- Opening Mercury, Relay, or Wise Business (they use LLC + EIN, not ITIN)
- Filing Form 5472 (uses LLC's EIN, not your ITIN)
- Claiming W-8BEN-E treaty benefits as an entity (uses EIN as the foreign TIN field is optional)
How to apply
- Fill out Form W-7
- Provide original passport (or certified copy from issuing authority)
- Provide proof of US tax filing requirement (typically a draft 1040-NR or supporting documents)
- Mail to ITIN Operation: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342
- Or apply through a Certifying Acceptance Agent (CAA) which keeps your passport with you
- Processing: 8 to 12 weeks for ITIN issuance
WyomingLLC ITIN add-on
WyomingLLC offers ITIN application as a $297 separate add-on. We work with a Certifying Acceptance Agent so you do not need to mail your original passport. Total timeline is 8 to 12 weeks for ITIN issuance once application is submitted. Most WyomingLLCcustomers do NOT need ITIN and skip this add-on.