ITIN for LLC owners
A foreign partner in a U.S. LLC? Your K-1 needs an ITIN.
When a U.S. LLC is taxed as a partnership, each foreign member gets a K-1 and usually has a U.S. return to file — and that takes an ITIN. We prepare the W-7, the Exception 1(a) paperwork including the LLC-agreement excerpt the IRS now requires, and certify your passport copy.
- Multi-member LLCs and partnerships
- Exception 1(a) with the LLC-agreement excerpt
- Or filed with your Form 1040-NR
- Honest advice when you don’t need an ITIN
- Reply within one business day
- Private service, not the IRS — read our disclaimer
- Passport scan uploadedVerified
- Reason for applying (W-7 box)Verified
- Foreign address verifiedVerified
- Tax return or exception documentsNeeds review
- CAA video verificationPending
Does a foreign LLC owner need an ITIN?
An ITIN identifies a person for federal tax purposes; an EIN identifies a business. A foreign-owned LLC can get its EIN without the owner having an ITIN.
- Single-member LLC: the LLC gets its EIN without your ITIN. You need an ITIN only if you personally have a U.S. return to file, for example for U.S. business income.
- Multi-member LLC taxed as a partnership: each foreign member gets a K-1 and usually files Form 1040-NR — which needs an ITIN.
- Apply with Form W-7, attached to your 1040-NR, or before you have a return under Exception 1(a). Since June 1, 2026, CAA filings under Exception 1(a) (partnership income) must include the relevant excerpt of the partnership or LLC agreement.
- Prove identity and foreign status — the IRS accepts 13 documents. A valid passport is the only one that proves both identity and foreign status on its own; otherwise you need at least two, one with a photo.
Sources: Instructions for Form W-7 (Rev. December 2024) and IRS — ITIN Acceptance Agent Program, checked November 6, 2026. The IRS charges nothing for an ITIN.
This service is built for these situations
Foreign member of a multi-member LLC
By default the LLC is a partnership. It files Form 1065 and issues each member a Schedule K-1.
Partner with U.S. business income
Your share of the LLC’s U.S. business income is usually reported on Form 1040-NR, which needs an ITIN.
Tax was withheld on your share
To claim credit for tax the partnership withheld for you, you file a return with your ITIN.
The partnership needs your number now
Exception 1(a) lets a partner apply before there’s a return to attach.
Single-member LLC owner with U.S. business income
The LLC’s EIN doesn’t need your ITIN, but your own 1040-NR does.
Your W-7 was rejected under Exception 1(a)
Often a missing or incomplete LLC-agreement excerpt. We rebuild the package and refile.
Getting an ITIN from outside the U.S. is full of small traps
The IRS rejects a large share of ITIN applications, and most rejections and long delays come from a handful of avoidable mistakes: the wrong documents, a missing tax return or exception proof, or originals lost in the mail.
Common pitfalls
What usually goes wrong when filing alone
- Getting an ITIN “for the LLC” when the LLC needs an EIN, not an ITIN.
- Claiming Exception 1(a) without the LLC-agreement excerpt the IRS now requires.
- An excerpt that doesn’t show the partnership’s EIN or that you are a partner.
- Waiting for the K-1, then rushing a W-7 and 1040-NR at the deadline.
- Single-member owners applying for an ITIN they don’t need.
Our approach
How we prevent each of those problems
- We confirm first whether you personally need an ITIN, or only the LLC needs its EIN.
- Exception 1(a) applications include the relevant excerpt of your LLC or partnership agreement.
- The excerpt checked against the W-7 so names, the EIN and your partner status match.
- ITIN Complete prepares your 1040-NR and files it with the W-7.
- Our CAA certifies your passport copy, so you don’t mail the original to the IRS.
What we actually do for you
Structure review
Single-member or multi-member, partnership or disregarded entity — we work out whether you need an ITIN and whether you apply with a 1040-NR or under Exception 1(a).
W-7 & exception package
We prepare the W-7 and, for Exception 1(a), the documents that support it, including the LLC-agreement excerpt. Our CAA verifies your passport and certifies a copy.
Filing & follow-up
The application goes to the IRS by tracked courier. We track it through the IRS wait and handle CP566 or CP567 notices in Priority and Complete.
Compare what each package includes on our ITIN service pricing page.
ITIN for LLC Owners
Prepared and certified by our CAA team
Three ways a Form W-7 reaches the IRS
Every ITIN application needs the W-7, proof of identity and foreign status, and usually a tax return. These are the routes the IRS lists for getting your documents to it. You can use any of them yourself — the ITIN is free.
| Route | How it works | Who can use it | Your original documents |
|---|---|---|---|
| Certifying Acceptance Agent (CAA) | An IRS-authorized agent reviews your original passport (in person or on a video interview) and certifies a copy | Anywhere in the world | Original passport is not mailed to the IRS |
| Mail to the IRS | Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342 | Anywhere in the world | You mail originals or copies certified by the issuing agency; originals are returned by mail |
| IRS Taxpayer Assistance Center | In-person appointment at a designated IRS office (844-545-5640) | Inside the U.S. only | Documents reviewed and returned at the appointment |
- Processing time. The IRS says to allow 7 weeks for an ITIN decision, or 9–11 weeks if you apply during peak season (January 15 – April 30) or from overseas. Nobody — no agent and no paid service — can make the IRS process an ITIN faster.
- Certified copies only. Copies must be certified by the agency that issued the document. Notarized copies are not accepted.
- A return, or an exception. Form W-7 must be attached to a valid federal income tax return unless you qualify for one of the exceptions listed in the W-7 instructions.
Why the route matters: Applications filed through a Certifying Acceptance Agent were rejected 12.3% of the time, against 27.3% when originals were mailed to the IRS and 18.4% through IRS offices (National Taxpayer Advocate, CY2023 to September 2024).
Get a clear next step for your case
Share your situation and a specialist will reply within one business day. The assessment is free.
- Free to askThe assessment costs nothing. Our packages have fixed prices, fully refundable until we file your W-7.
- Honest directionIf we're not the right fit, we'll say so and point you elsewhere.
- Private by defaultYour details stay with us. We don't sell or share data.
Common questions from non-U.S. applicants
If your question isn't here, contact us — we'll answer honestly, even if the answer is 'this isn't a fit for our service.'
Do I need an ITIN to get an EIN for my LLC?
No. An ITIN identifies a person for federal tax purposes; an EIN identifies a business. A foreign-owned LLC can get its EIN without the owner having an ITIN. A single-member foreign-owned LLC’s EIN application doesn’t require the owner to have an ITIN.
I’m the only owner of my U.S. LLC. Do I need an ITIN?
Often not. You need one only if you personally have a U.S. federal tax filing requirement — for example, if the LLC has U.S. business income you must report on Form 1040-NR. The LLC’s own annual filings use its EIN. Confirm your situation with a tax professional.
What is Exception 1(a)?
It covers partners in a partnership (including an LLC taxed as one) whose income is subject to IRS information reporting and federal tax withholding. It lets you apply for an ITIN without attaching a tax return.
What changed for Exception 1(a) in June 2026?
Since June 1, 2026, CAA filings under Exception 1(a) (partnership income) must include the relevant excerpt of the partnership or LLC agreement. The excerpt should show the partnership’s EIN and that you are a partner. ITIN Priority and ITIN Complete prepare this paperwork for you.
Should I apply under Exception 1(a) or with my 1040-NR?
If your return is due and you have your K-1, filing the W-7 with the 1040-NR is usually simplest. Exception 1(a) helps when the partnership needs your ITIN before you have a return to file. We recommend one after reviewing your situation.
Does an ITIN replace my LLC’s EIN on bank or platform forms?
No. The ITIN identifies you as a person; the EIN identifies the business. Business accounts and tax forms for the LLC use its EIN.
Ready to get your ITIN without mailing your passport?
Tell us who needs an ITIN and why. A specialist will reply within one business day with the documents you need and a clear plan.
Or email support@itinnumber.io
- Reply within one business dayA specialist reviews your case and outlines a clear plan.
- Free resubmissionPriority and Complete include one free resubmission if the IRS rejects your application.
- Refund before filingChange your mind before we file your W-7? Full refund, no questions.
Two clocks apply to every ITIN. Ours: we prepare and certify your application within 1–3 business days of receiving your documents and completing the video verification. The IRS’s: it says to allow 7 weeks, or 9–11 weeks from January 15 to April 30 or when you apply from abroad — and nobody can speed that up. We track your application through the IRS wait, follow up once the IRS window has passed, and tell you as soon as your ITIN is assigned. All prices are listed in USD with no hidden fees, and payments are made securely by debit or credit card through Razorpay. The IRS charges nothing for the ITIN itself.