ITIN Number: What It Is, Who Needs It & How to Apply in 2026

ITIN Number: What It Is, Who Needs It & How to Apply in 2026

An ITIN number, or Individual Taxpayer Identification Number, is a U.S. tax identification number issued by the Internal Revenue Service (IRS) to certain individuals who need a U.S. taxpayer identification number but are not eligible for a Social Security Number (SSN).

ITINs are commonly relevant to non-U.S. residents, foreign business owners, investors, spouses, dependents, and other individuals who have a U.S. federal tax reporting requirement.

If you are an Indian entrepreneur who owns a U.S. LLC or has a U.S. tax filing requirement, you may have questions about whether you need an ITIN, how to apply, what documents are required, and how long the process takes.

This guide explains the ITIN number process in simple terms and covers the key points you should understand before submitting an application.

What Is an ITIN Number?

ITIN stands for Individual Taxpayer Identification Number.

It is a tax processing number issued by the IRS to individuals who need a U.S. taxpayer identification number but are not eligible to obtain a Social Security Number.

An ITIN is used for federal tax purposes.

An ITIN is not:

• A Social Security Number

• A work permit

• A visa

• U.S. citizenship

• Permanent residency

• Immigration status

• Authorization to work in the United States

The purpose of an ITIN is primarily related to U.S. federal tax administration.

Who Can Need an ITIN?

An ITIN may be relevant to individuals who have a U.S. tax reporting requirement and cannot obtain an SSN.

Examples can include:

• Non-U.S. residents with certain U.S. tax obligations

• Foreign investors

• Certain foreign business owners

• Spouses or dependents who need a taxpayer identification number

• Individuals required to file certain U.S. tax returns

• Individuals who need an identification number for a specific federal tax purpose

Simply being a foreigner or owning a U.S. company does not automatically mean that you need an ITIN.

Whether you need one depends on your individual circumstances and applicable tax requirements.

ITIN vs SSN: What Is the Difference?

An SSN and ITIN are different types of identification numbers.

An SSN is generally issued to eligible individuals by the Social Security Administration.

An ITIN is issued by the IRS to certain individuals who need a U.S. taxpayer identification number but are not eligible for an SSN.

For example, a person living in India who is not eligible for an SSN but has a qualifying U.S. federal tax purpose may potentially need an ITIN instead.

The correct identification number depends on your individual situation.

Do You Need an ITIN to Start a U.S. LLC?

Not necessarily.

This is an important distinction.

Forming a U.S. LLC and obtaining an ITIN are separate processes.

A foreign entrepreneur can potentially form a U.S. LLC without first having an ITIN.

Whether the owner needs an ITIN later depends on the owner's tax circumstances and the applicable filing requirements.

If you are starting a U.S. LLC from India, you can learn more about the complete process in our guide on how to register an LLC in the USA from India.

If your particular situation requires an ITIN, you can also review Jupiter Filing's ITIN application service.

Why Might a U.S. LLC Owner Need an ITIN?

A U.S. LLC can have different ownership and tax structures.

For certain foreign owners, an ITIN may become relevant when dealing with U.S. federal tax reporting.

For example, an owner may need a U.S. taxpayer identification number for a particular federal tax filing or other qualifying tax purpose.

However, you should not assume that every foreign LLC owner needs an ITIN.

The requirement depends on the individual's circumstances, the LLC's structure, and the applicable tax rules.

How to Apply for an ITIN

The IRS generally uses Form W-7, Application for IRS Individual Taxpayer Identification Number, for ITIN applications.

The application process generally involves:

1. Determining whether you are eligible for an ITIN

2. Identifying the reason for applying

3. Completing Form W-7

4. Providing the required supporting documentation

5. Meeting the applicable identity and foreign-status documentation requirements

6. Submitting the application through an appropriate method

7. Waiting for IRS processing

8. Receiving the ITIN if the application is approved

The exact documentation and submission requirements depend on the applicant's circumstances.

Step 1: Determine Whether You Need an ITIN

Before applying, determine whether you actually have a reason to obtain an ITIN.

The ITIN is intended for people who have a qualifying federal tax purpose and are not eligible for an SSN.

Do not apply simply because you own a U.S. business.

For a foreign entrepreneur, the correct question is:

Do I have a U.S. federal tax purpose that requires an ITIN?

If you are unsure, consider speaking with a qualified U.S. tax professional before submitting the application.

Step 2: Complete Form W-7

Form W-7 is the IRS application used to request an ITIN.

The form requires information about the applicant and the reason for applying.

Information can include:

• Full legal name

• Mailing address

• Foreign address

• Date of birth

• Country of birth

• Citizenship information

• Identification details

• Reason for applying

Make sure the information on the form matches your supporting documents.

Errors or inconsistencies can create delays or lead to the application being rejected.

Step 3: Prepare Supporting Documents

Identity and foreign-status documentation is an important part of an ITIN application.

The IRS has specific requirements concerning acceptable documentation.

Applicants may need to provide documentation that establishes identity and foreign status.

A passport can be particularly important because it may satisfy multiple documentation requirements when it meets the applicable IRS criteria.

However, do not assume that every document is automatically acceptable.

Before submitting an application, verify that your documentation meets the current IRS requirements.

Step 4: Submit the ITIN Application

An ITIN application can be submitted through an IRS-authorized process.

Depending on your circumstances, possible routes can include:

• Applying directly through the IRS

• Using an IRS-authorized Certifying Acceptance Agent

• Using another permitted submission method

The correct route depends on the applicant and the reason for applying.

If you want assistance preparing your application, you can review the Jupiter Filing ITIN service.

How Long Does It Take to Get an ITIN?

Processing times can vary.

The time required can depend on:

• Time of year

• IRS workload

• Whether the application is complete

• Whether supporting documents are acceptable

• Whether additional information is required

• The submission method

An incomplete application or documentation problem can result in additional delays.

For this reason, make sure your application is complete before submitting it.

How Much Does an ITIN Cost?

The IRS does not charge a separate government fee simply for issuing an ITIN in every circumstance.

However, you may have costs associated with preparing and submitting the application.

Depending on how you apply, costs can include:

• Professional application assistance

• Document preparation

• Certified copies or document services

• Tax preparation

• Acceptance-agent services

• Courier or mailing expenses

If you use a professional service, check exactly what is included before placing an order.

You can review the services and current process on the Jupiter Filing ITIN application page.

Can an Indian Citizen Get an ITIN?

An Indian citizen may be able to obtain an ITIN if they meet the applicable IRS requirements and have a qualifying reason for requesting one.

Citizenship by itself does not automatically qualify someone for an ITIN.

The applicant generally needs to establish the required identity and foreign status and demonstrate an appropriate federal tax purpose.

Therefore, an Indian entrepreneur should determine eligibility before applying.

Can a Non-Resident Get an ITIN?

Yes, a non-U.S. resident can potentially obtain an ITIN if they meet the applicable requirements.

ITINs are specifically designed for certain individuals who need a U.S. taxpayer identification number but cannot obtain an SSN.

The applicant's immigration status, tax situation, and reason for applying are relevant to determining eligibility.

ITIN for U.S. LLC Owners

Foreign owners of U.S. LLCs sometimes ask whether they need an ITIN immediately after forming their company.

The answer is not always.

An LLC's formation documents, EIN, ITIN, and tax returns are separate matters.

For example:

• The LLC is created under state law.

• The EIN identifies the business for federal tax purposes.

• The ITIN identifies an eligible individual for federal tax purposes.

• Tax returns report the applicable income and tax information.

These numbers should not be treated as interchangeable.

If you are setting up a U.S. company from India, it is useful to understand the difference between LLC formation, EIN, and ITIN before deciding which services you actually need.

ITIN vs EIN: What's the Difference?

The biggest difference is who the number identifies.

ITIN

An ITIN identifies an individual for certain U.S. federal tax purposes.

EIN

An EIN identifies a business entity or other qualifying organization for federal tax purposes.

For example, a U.S. LLC may have an EIN, while a foreign individual who has a qualifying U.S. tax purpose may have an ITIN.

One does not automatically replace the other.

Does an ITIN Give You a U.S. Bank Account?

No.

An ITIN is a tax identification number. It does not guarantee approval for a bank account.

Banks and financial institutions have their own eligibility, verification, and compliance procedures.

They may request additional documents such as:

• Passport

• Proof of address

• LLC formation documents

• EIN confirmation

• Operating Agreement

• Business information

• Ownership information

If you are setting up a U.S. company, you should check the requirements of your chosen financial institution before relying on an ITIN as the only document.

Does an ITIN Give You a U.S. Visa?

No.

An ITIN does not provide:

• A U.S. visa

• Work authorization

• Permanent residency

• Citizenship

• Immigration status

An ITIN is primarily a tax identification number.

Tax identification and immigration status are separate areas of U.S. law.

Common ITIN Application Mistakes

Applying Without a Qualifying Reason

An ITIN is not simply a general-purpose identification number.

You should have an appropriate reason for applying under the applicable IRS rules.

Submitting Incorrect Information

Make sure your name, date of birth, address, and other information match your supporting documentation.

Providing Inadequate Documentation

The IRS has specific documentation requirements.

Submitting documents that do not meet the requirements can cause delays or rejection.

Confusing ITIN With EIN

An ITIN identifies an individual, while an EIN generally identifies a business or organization.

Assuming Every LLC Owner Needs an ITIN

Foreign ownership of an LLC does not automatically mean that every owner needs an ITIN.

Determine the actual tax requirement before applying.

Treating an ITIN as an Immigration Document

An ITIN is not an immigration document and does not provide authorization to work in the United States.

ITIN Application Checklist

Before submitting an ITIN application, review the following:

• Determine whether you are eligible

• Identify your reason for applying

• Complete Form W-7 accurately

• Prepare the required supporting documents

• Verify that your documentation meets IRS requirements

• Check that names and dates match across documents

• Choose an appropriate submission method

• Keep copies of your application and documents

• Monitor the application after submission

If you want professional assistance with the process, you can apply for ITIN assistance through Jupiter Filing.

Frequently Asked Questions About ITIN Numbers

What does ITIN stand for?

ITIN stands for Individual Taxpayer Identification Number.

What is an ITIN number used for?

An ITIN is used for U.S. federal tax purposes by certain individuals who need a taxpayer identification number but are not eligible for an SSN.

Can an Indian citizen apply for an ITIN?

An Indian citizen may qualify if they meet the applicable IRS requirements and have a qualifying reason for obtaining an ITIN.

Do I need an ITIN to form a U.S. LLC?

Not necessarily. LLC formation and ITIN applications are separate processes.

Can I get an ITIN without an SSN?

Yes. An ITIN is specifically intended for certain individuals who cannot obtain an SSN but have a qualifying federal tax purpose.

Is an ITIN the same as an EIN?

No. An ITIN identifies an individual for certain tax purposes, while an EIN generally identifies a business or organization.

Does an ITIN expire?

ITINs can become subject to IRS expiration rules in certain circumstances, including periods of non-use. Check the current IRS rules if you have an older ITIN.

Can I use an ITIN to work in the USA?

No. An ITIN does not authorize employment in the United States.

Does an ITIN give me a U.S. visa?

No. An ITIN is not an immigration document.

Can a non-resident get an ITIN?

Yes, a non-resident can potentially qualify if the applicable IRS requirements are met.

Get Help With Your ITIN Application

Getting an ITIN is not simply a matter of filling out a form. You need to determine whether you qualify, identify the correct reason for applying, complete the application accurately, and provide documentation that meets the IRS requirements.

If you are an entrepreneur, investor, or non-U.S. resident dealing with U.S. tax matters, make sure you understand whether an ITIN is actually required for your situation.

For assistance with the application process, visit the Jupiter Filing ITIN service.

If you are also planning to establish a U.S. company, you can explore U.S. LLC formation services and learn how the LLC, EIN, and ITIN processes fit together.