ITIN Application for Non-US Residents — W-7, CAA, and 2026 Timelines

An ITIN (Individual Taxpayer Identification Number) is the 9-digit tax number the IRS issues to people who need a US taxpayer ID but cannot get a Social Security Number. If you are a non-US resident who receives royalties, sells on Amazon US, invests in US real estate, or must file a US tax return, you likely need one. This 2026 guide covers Form W-7, the Certifying Acceptance Agent (CAA) route, and how long it really takes from each country.

Do you actually need an ITIN?

Contrary to what many founders believe, you do not need an ITIN to own a Wyoming LLC, get an EIN, or open a Mercury bank account. An EIN handles all business-level identification. You need an ITIN only when you personally must file a US individual tax return or claim a treaty benefit — for example:

• You are the beneficiary of a US partnership that issues you a K-1.
• You earn US-source royalties (Amazon KDP, Twitch, iStock, etc.) and want to claim treaty rate on Form W-8BEN.
• You sell US real estate and must file Form 1040-NR.
• You must file a US return because you triggered "effectively connected income".

If none of the above apply, skip the ITIN. Save yourself 3–4 months of processing time.

Form W-7 — line by line

Form W-7 is one page. The tricky part is picking the correct "reason for submitting" — using the wrong code causes rejection.

The reason boxes

• Box a — Non-resident alien required to obtain ITIN to claim tax treaty benefit.
• Box b — Non-resident alien filing a US tax return.
• Box c — US resident alien filing a US tax return.
• Box d — Dependent of a US citizen/resident alien.
• Box e — Spouse of a US citizen/resident alien.
• Box f — Non-resident alien student, professor, or researcher.
• Box g — Dependent/spouse of a non-resident alien holding a US visa.
• Box h — Other — with a treaty article number (used for royalty income claiming treaty rate).

For most non-resident founders claiming treaty benefits on royalties or partnership income: Box a plus Box h, citing the correct article of your country's tax treaty.

The identity documents

You must prove both foreign status and identity. The simplest way is a single document that does both: a passport. Any other combination requires two documents (e.g., national ID + birth certificate).

Three ways to submit the passport — pick the right one

Option 1 — Mail the original passport to Austin (do not do this)

The IRS will hold your passport for 60+ days. If you need to travel, you are stuck. Almost nobody uses this option.

Option 2 — Certified Acceptance Agent (CAA)

A CAA is an IRS-authorised person who can verify your passport in person, keep a certified copy, and forward the W-7 to the IRS on your behalf. You keep your passport. This is the recommended route for non-residents.

CAAs exist in most major cities worldwide. Fees typically range from $150 to $500 per applicant. The IRS maintains a public list of CAAs by country.

Option 3 — IRS Taxpayer Assistance Center (US only)

Only useful if you plan to visit the US and can book an appointment in advance. Free, but requires a physical trip.

The 2026 timelines — realistic, not IRS-brochure

Official IRS guidance says "7 weeks" — but in practice:

• Domestic CAA in the US (in-person): 8–11 weeks.
• Overseas CAA (Europe, Asia, LATAM): 11–16 weeks. Extra time = international shipping to Austin.
• By mail with original passport: 12–20 weeks + shipping.
• Peak season (January–April): add 4–6 weeks. The IRS backlog compounds during US tax season.

Plan for 4 months minimum if you apply after January 1. If you need the ITIN for a specific 2025 tax filing, apply by October 2025 at the latest.

Common W-7 rejections — and how to avoid them

• Wrong reason code. Applying under "Box b — filing a return" without actually attaching a return causes automatic rejection. If claiming a treaty benefit only, use Box a + h.
• Non-certified passport copy. A photocopy notarised by a local notary is not IRS-acceptable. Only a CAA or the issuing consulate can certify.
• Expired passport. Check the date. If under 6 months to expiry, renew first.
• Address mismatch. The address on W-7 must match the address on the tax return you attach.

ITIN vs EIN — do not confuse them

An EIN identifies your business and is easy to get (fax SS-4 or apply online if you have a US TIN). An ITIN identifies you personally and requires the W-7 process above. For 99% of Wyoming LLC founders, the EIN alone is sufficient. See our EIN for Non-Residents guide for the business identifier.

Should we handle this for you?

ITIN handling is included as an add-on for clients on our Full ($849) package. We work with a network of CAAs across Europe, LATAM, and Asia — you meet the CAA locally with your passport, we handle the W-7 preparation, IRS correspondence, and status tracking. If your only need is a Wyoming LLC + EIN + banking, skip the ITIN entirely and go direct: Form a Wyoming LLC.

Frequently Asked Questions

Can I get an ITIN without visiting the US?

Yes. Use a Certifying Acceptance Agent in your home country. You never need to enter the US.

Does my LLC need an ITIN?

No. LLCs use an EIN. An ITIN is for the individual owner if they must personally file a US return.

How much does a CAA charge?

Between $150 and $500 depending on country. Some tax firms bundle it with a return filing.

Does my ITIN expire?

Yes. ITINs expire after 3 years of non-use on a filed return. Renew via a new W-7 marked "renewal".

Can I use my ITIN to open a US bank account?

Some banks accept it, but Mercury and most fintechs prefer an EIN + passport. Do not chase an ITIN just for banking.