How to get an ITIN: the IRS individual tax number for non-residents

7 to 11 weeks to issue an ITIN after receiving the W-7. Real-world guide to the ITIN: what it is for, the six typical cases where you need it, the three pieces of the W-7 stack, 2026 timelines and why the CAA route is the only sensible path. Turnkey for residents in Spain and LATAM.

If you live outside the United States but the IRS expects something from you, withholding to recover, federal taxes to declare, US dividends, an LLC with a pending Form 1040-NR, a Florida property sale subject to FIRPTA withholding, royalties from an Amazon KDP book, there is one filing you cannot escape: the ITIN. It is the tax piece that identifies you before the IRS when you are not a resident and therefore cannot have a Social Security Number (SSN). Without an ITIN the loop never closes: no refunds, no clean application of the US-Spain tax treaty, no completion of the US filings the system demands when your name appears as a taxpayer.

It is also one of the worst-explained processes in the whole American universe. The IRS website sends you to a PDF, the PDF sends you to another PDF, on the way they ask for original passports, mention a Certifying Acceptance Agent (CAA), introduce TAC offices by appointment, route documents to Austin (Texas) and, if you tick the wrong box on Form W-7, you receive a CP-566 Notice six months later with the application rejected. No ITIN, no refund, and in many cases no practical way to file the US return you needed.

At Exentax we have closed hundreds of ITIN cases for residents in Spain and Latin America. This guide is the real version: what it is for, when you need it, how to apply, how long it takes, the typical mistakes, and why having an American team handling the W-7 prevents most rejections. If after reading you decide you need one, we can do it for you end-to-end.

What the ITIN actually is

The ITIN (Individual Taxpayer Identification Number) is a nine-digit tax number, formatted 9XX-XX-XXXX, issued by the IRS to individuals who have an obligation or right to file a US tax return or form and who are not eligible for a Social Security Number. It lives in the IRS TIN database alongside the SSN and the EIN (the latter being the entity-level number, the one your LLC uses).

What an ITIN is not:

It does not authorize you to work legally in the US.
It does not grant Social Security or Medicare benefits.
It is not a residence permit or a visa.
It does not exempt your foreign-owned LLC from Form 5472.

What an ITIN does:

Identifies you as an individual taxpayer before the IRS.
Lets you file Form 1040-NR (non-resident return).
Enables refund claims for excess withholding (for example the 30% withheld on dividends, royalties, real estate sales or prizes).
Allows US payors and brokers to apply your W-8BEN correctly.
Is the number that appears on any K-1 issued to your LLC with foreign partners.
Is mandatory for dependents/spouses declared on a US return.

> If you want to understand the role of the W-8BEN and why it works so well alongside a properly issued ITIN, see the complete W-8BEN and W-8BEN-E guide.

When you need an ITIN: the six typical cases

Not everyone needs an ITIN. Before spending time and money, check that your situation fits one of the following six scenarios. These are the ones we see every week at Exentax:

The typical cases in detail

Refund of excess withholding on US dividends. You live in Spain, hold US shares through a broker (IBKR, Charles Schwab, Fidelity) and receive dividends. Without a working W-8BEN with a valid foreign TIN, the broker withholds 30%. With an ITIN and the W-8BEN, you typically drop to 15% under treaty. If you have already been over-withheld, the refund flows through a Form 1040-NR + W-7.
Royalties from Amazon KDP, Apple, SaaS platforms or YouTube. Platforms such as Amazon KDP, Apple Books, Adobe Stock or some US affiliate programs withhold 30% if they do not receive a valid W-8BEN with a TIN. A properly issued ITIN brings withholding down to 0%, 5% or 10% depending on the type of income and the applicable treaty.
Sale of US real estate with FIRPTA withholding. If you sell US real estate as a non-resident, FIRPTA withholds 15% of the gross sale price. To recover the difference between withholding and actual tax (often thousands or tens of thousands of dollars), a Form 1040-NR must be filed. No ITIN, no return.
Foreign partner in a US entity with K-1. If you are part of a multi-member LLC or US partnership, you will receive a Schedule K-1 each year with your share of the profits, and the entity must withhold (Form 8804/8805). To report properly and recover any excess, you need an ITIN.
Spouse or dependent on a US return. When someone files in the US and wants to include a non-resident spouse or children, that spouse/child needs an ITIN.
Prizes, scholarships, US speaking engagements. If you have received a prize, a scholarship from a US university program, or one-off income from speaking, the most likely outcome is 30% withholding and the need for an ITIN to recover whatever can be recovered.

There is a more subtle seventh profile: the single-member LLC owner who, strictly speaking, does not need an ITIN to file Form 5472 + 1120 pro forma (the LLC is identified by its EIN and the foreign owner box only requires name, address and country of tax residence). But if that same person also has personal US-source activity that triggers a Form 1040-NR (FIRPTA, dividends, K-1 from another structure), the ITIN stops being optional.

The document stack: W-7, tax return, identification

The ITIN process revolves around three elements. Skipping any of them is essentially a guarantee of rejection:

Form W-7 (Application for IRS Individual Taxpayer Identification Number). This is the application itself. It contains a decisive box, the Reason for submitting, which must be ticked with the correct code (a, b, c, d, e, f, g, h). Each reason carries its own supporting documentation. Choosing the wrong box is the most frequent mistake.
US tax return justifying the ITIN. Save for narrowly defined exceptions (typically: applying a tax treaty to passive income via W-8BEN with a US payor), the W-7 is filed together with the tax return that motivates the application (1040-NR, joint 1040 with US spouse, 1042-S, 8288 FIRPTA, etc.). Without that return, the ITIN is rejected for lack of cause.
Identity proven with original document or certified copy. The IRS requires identity verification with a passport (the only single document that covers both identity and "foreign status" alone). There are three valid ways to prove it: (a) mail the original to Austin (Texas), (b) attend a US TAC office, or (c) go through a CAA (Certifying Acceptance Agent) authorized to verify the passport in person and issue a Certificate of Accuracy.

This is where most applicants residing in Spain get stuck. Mailing your original passport to Texas for weeks is not a reasonable option for almost anyone. Travelling to a TAC in the US is not either. That is why the CAA route is the one that makes sense.

How we do it at Exentax: turnkey ITIN

At Exentax we work with the CAA network and run the ITIN as a closed process. Your only task is to send us the documents we ask for and sign the W-7 when ready. We handle the rest:

Pre-diagnosis. Before touching anything, we confirm you actually need an ITIN (not every case does) and, more importantly, under which reason of the W-7 you will apply. Ticking the right "Reason for submitting" box is what separates an approved application from a CP-566 Notice six months later.
Preparation of the supporting tax return. If your reason requires Form 1040-NR (FIRPTA, dividends, K-1, etc.), we prepare it. If your case is one of the exceptional W-8BEN paths, we document it correctly.
Identity verification by CAA. We coordinate the passport verification through the CAA network. You do not mail your original passport to Texas. Verification happens securely.
Filing and follow-up. We package W-7 + return + Certificate of Accuracy + any supporting documents and send it to the IRS. We track the case and notify you when the ITIN is issued.
IRS notices. If a CP-566, CP-567 or any IRS communication arrives, we answer it for you.
Post-issuance application of the ITIN. Once issued, we hand you a short action plan: how to apply it at your broker, on Amazon KDP, on Stripe, on your W-8BEN and on every form where you used to write "applied for" or "N/A".

Real timing today

The IRS official timeframe is 7 to 11 weeks from receipt. The reality of the last twelve months, especially between January and June (peak return season), is closer to 3 to 5 months for many cases. Applications filed between July and November tend to move faster and we go back to the 8-12 week range.

Three factors speed up or slow down the process:

Quality of the W-7. A complete application, with the correct reason, well-prepared return and CAA verification, almost never receives a notice. A W-7 with the wrong boxes ticked is the number-one cause of delay.
Filing season. Sending between February and April means queue.
Physical documents. If you go through the mail-your-passport route, add weeks for the document to travel. That is why we always recommend the CAA route.

Costs and common mistakes

The IRS does not charge a fee to issue an ITIN. The costs in the process are the CAA fee and, where applicable, the 1040-NR preparer fee. At Exentax we work with a closed quote for the turnkey ITIN process communicated upfront, with no surprises. The six most typical mistakes we see when someone tries to do the ITIN alone are always the same:

Ticking the wrong reason on the W-7 (especially confusing reason "b" with reason "h" or applying reason "a" without an applicable treaty).
Sending the W-7 without the supporting return when one was mandatory.
Sending plain passport copies instead of original or certified copies.
Providing a poorly formatted foreign address (non-US zip codes, non-standard country abbreviations).
Failing to sign the W-7 by hand, in ink, with the correct date.
Applying for an ITIN for profiles that do not actually need one (typically single-member LLC owners with no personal US activity).

Any of these mistakes leads to a CP-566 or CP-567 Notice and, in the worst case, to redoing the process from scratch the next year.

ITIN, banking and your LLC operating stack

Once you have an ITIN, the whole American ecosystem works better: brokers like Interactive Brokers apply the treaty to your dividends, platforms such as Amazon KDP withhold the correct amount, and gateways that pick up an updated W-8BEN stop withholding 30% by default. On the LLC side, you also integrate naturally with the banking stack we already recommend: Wise Business, Relay and Slash as primary operating accounts, Mercury as a secondary backup, and Wallester only when you need a European IBAN in the LLC name, always considering its CRS treatment and the reporting it may trigger to the Spanish tax authority.

If you are starting and have not yet set up the LLC, the natural path is to work both pieces in parallel: the LLC as an alternative to self-employment, the EIN and, where it applies to your personal situation, the ITIN. And if you already have an LLC but you are receiving US withholding you do not understand, the missing piece to clean up the situation is almost always this one.

Renewal and expiration: beware of dormant ITINs

An ITIN can expire. The IRS rule is that an ITIN not used on a tax return for three consecutive years becomes inactive. ITINs issued before 2013 have been renewed in batches based on the middle digits. In practice, if your ITIN has been dormant for years and you suddenly need it again (because you sold a property or you have US dividends again), check whether it is still active before applying it. If not, it is reactivated with a W-7 ticking "renew an existing ITIN".

Why having Exentax behind you changes the outcome

The ITIN looks like a minor filing until you try to do it alone and discover that the IRS does not return calls, the form has nuances only learned after dozens of cases, and one rejection can cost you another full year without recovering your withholding. What our team brings is precisely the opposite: a known process, a secure CAA verification, a supporting return prepared by US accountants, and the certainty that if any notice arrives, we answer it on time.

If you think you need an ITIN, for your broker, for Amazon, for a FIRPTA sale, for a K-1, for a pending refund, or to finally clean up your situation with the IRS, book a free consultation and we will review your case in 30 minutes. If after the call it makes sense to move forward, we send you a closed quote and start the process that same week. And if you want to first compare the real tax cost of staying as a self-employed worker against operating through an LLC with your W-8BEN/ITIN properly set up, try our tax calculator: in two minutes you will see the numbers for your own scenario.

Each case is individual. US legislation evolves and the IRS tightens validation criteria every few years. But the principle stays the same: without an ITIN the tax loop with the United States does not close, and building that loop properly is what separates the person who recovers their withholding from the one who silently loses it every year.

Tax compliance in your country: CFC, controlled-foreign rules and income attribution

A US LLC is a fully legal, internationally recognized vehicle. But compliance does not end at incorporation: as an owner who is tax-resident elsewhere, your local tax authority still has the right to tax what the LLC earns. The key is under which regime.

By jurisdiction

Spain (LIRPF/LIS). An operative single-member disregarded LLC (real services, no significant passive income) is generally treated under income attribution (art. 87 LIRPF): the LLC's net profits are attributed to the member in the year they arise and integrated into the general IRPF base. If instead the LLC elects corporation treatment (Form 8832) and is controlled by a Spanish resident with mostly passive income, the CFC regime (art. 91 LIRPF for individuals, art. 100 LIS for companies) can apply. The choice is not optional: it depends on economic substance, not on the label.
Information returns. US bank accounts with average or year-end balance >€50,000: Form 720 (Law 5/2022 after CJEU C-788/19, 27/01/2022, penalties now under the general LGT regime). Related-party transactions and dividend repatriation: Form 232. US-custodied crypto: Form 721. That is exactly why at Exentax we keep your calendar tight — you stop thinking about deadlines and we close them before they ever bite.
Spain–US tax treaty. The treaty (BOE 22/12/1990, Protocol in force 27/11/2019) governs double taxation on dividends, interest and royalties. An LLC without a permanent establishment in Spain does not by itself create a PE for the member, but effective management can if all activity is run from Spanish territory.
Mexico, Colombia, Argentina and other LATAM jurisdictions. Each has its own CFC regime (Mexico: Refipres; Argentina: foreign passive income; Chile: art. 41 G LIR). Common principle: profits retained inside the LLC are deemed received by the member if the entity is treated as transparent or controlled.

How to read the ITIN application as a stable, documented procedure rather than as a one-time event

The ITIN application reads more calmly when it's treated as a stable, documented procedure than as a one-time event. The required pieces — a valid Form W-7, a federal tax filing reason that triggers the need for an ITIN, and an identity document accepted by the IRS — define a discrete process that doesn't change from one year to the next.

A short, dated note in the personal folder that records the version of Form W-7 used, the federal filing reason cited, the identity document submitted and the channel through which it was sent makes the application reviewable in a few minutes if the IRS comes back with a question or a deficiency notice. The same note also makes it much easier to handle the renewal cycle on time, instead of starting from scratch when the ITIN expires.

Before going further, put numbers on your case: the Exentax calculator compares, in under 2 minutes, your current tax bill with what you would carry running a US LLC properly declared in your country of residence.

> Talk to our team

Practical rule: an operative LLC with substance, properly declared in your country of residence, is legitimate tax planning. An LLC used to hide income, fake non-residence or shift passive income with no economic justification falls within art. 15 LGT (anti-abuse) or, worse, art. 16 LGT (simulation). The facts decide, not the paperwork.

At Exentax we structure the entity to fit the first scenario and document every step so your local return can be defended in case of review.

Legal and regulatory references

This article relies on rules currently in force. Main sources for verification:

United States. Treas. Reg. §301.7701-3 (entity classification / check-the-box); IRC §882 (tax on foreign income effectively connected with a US trade or business); IRC §871 (FDAP and withholding on non-residents); IRC §6038A and Treas. Reg. §1.6038A-2 (Form 5472 for 25% foreign-owned and foreign-owned disregarded entities); IRC §7701(b) (tax residency, substantial presence test); 31 U.S.C. §5336 (Corporate Transparency Act, BOI Report to FinCEN).
Spain. Law 35/2006 (LIRPF), arts. 8, 9 (residency), 87 (income attribution), 91 (CFC for individuals); Law 27/2014 (LIS), art. 100 (CFC for companies); Law 58/2003 (LGT), arts. 15 (anti-abuse) and 16 (simulation); Law 5/2022 (Form 720 penalty regime after CJEU C-788/19 of 27/01/2022); RD 1065/2007 (Forms 232 and 720); Order HFP/887/2023 (Form 721 crypto). We close it with you from Exentax: one call, the filing goes out, the archive is set, and the risk stays on paper.
Spain–US treaty. BOE of 22/12/1990 (original DTT); Protocol in force since 27/11/2019 (passive income, limitation on benefits).
EU / OECD. Directive (EU) 2011/16, amended by DAC6 (cross-border arrangements), DAC7 (Directive (EU) 2021/514, digital platforms) and DAC8 (crypto-assets); Directive (EU) 2016/1164 (ATAD: CFC, exit tax, hybrid mismatches); OECD Common Reporting Standard (CRS).
International framework. OECD Model Convention, art. 5 (permanent establishment) and Commentaries; BEPS Action 5 (economic substance); FATF Recommendation 24 (beneficial ownership).

Applying any of these rules to your specific case depends on your tax residency, the LLC's activity and the documentation you keep. This content is informational and does not replace personalized professional advice.

Banking and tax facts worth clarifying

Fintech and CRS information evolves; here is the current state:

Notes by provider

Mercury operates with several federally chartered partner banks and FDIC coverage via sweep network: mainly Choice Financial Group and Evolve Bank & Trust, with Column N.A. still in some legacy accounts. Mercury is not itself a bank; it is a fintech platform backed by those partner banks. If Mercury closes an account, the balance is typically returned by paper check mailed to the account holder's registered address, which can be a serious operational problem for non-residents; keep a secondary account (Relay, Wise Business, etc.) as contingency.
Wise ships two clearly different products: Wise Personal and Wise Business. For an LLC you must open Wise Business, not the personal account. Important CRS nuance: a Wise Business held by a US LLC sits outside CRS because the account holder is a US entity and the US is not a CRS participant; the USD side operates via Wise US Inc. (FATCA perimeter, not CRS). In contrast, a Wise Personal opened by an individual tax-resident in Spain or another CRS jurisdiction does trigger CRS reporting via Wise Europe SA (Belgium) on that individual. Opening Wise for your LLC does not bring you into CRS through the LLC; a separate Wise Personal in your own name as a CRS-resident individual does report.
Wallester (Estonia) is a European financial entity with an EMI/issuing-bank licence. Its European IBAN accounts are within the Common Reporting Standard (CRS) and therefore trigger automatic reporting to the tax administration of the holder's country of residence.
Payoneer operates through European entities (Payoneer Europe Ltd, Ireland) that are also in scope for CRS for clients resident in participating jurisdictions.
Revolut Business: when paired with a US LLC, it operates under Revolut Technologies Inc. with Lead Bank as its US banking partner. The account delivered is a US account (routing + account number); no European IBAN is issued to a US LLC. The European IBANs (Lithuanian, Belgian) belong to Revolut Bank UAB and are issued to European clients of the group. If you are offered a European IBAN tied to your LLC, confirm exactly which legal entity holds that account and which regime it reports under.
Zero tax: no LLC structure delivers "zero tax" if you live in a country with CFC/tax transparency or income attribution rules. What you achieve is no double taxation and correct reporting at residence, not elimination.

The ITIN procedure that avoids the most common rejections

The ITIN is obtained with Form W-7 alongside proof of identity and a valid reason accepted by the IRS. What rejects most applications is not the form itself, but three repeating documentary errors. This is the guide we apply so the first submission is not rejected.

Well-argued valid reason. The W-7 asks for an ITIN reason from options a-h. The two most common are "b) Non-resident alien filing a U.S. tax return" (when 1040-NR is filed for a real-estate sale, royalties or withholding-subject income) and "h) Other" with detailed explanation (withholding recovery, treaty exemption). Mismarking this is rejection cause #1.
Apostilled identity documentation. The IRS accepts a passport (sufficient on its own), or a national ID + utility bill combo. If a copy is sent, it must be a certified copy issued by the passport-issuing authority (in Spain: Police Station or US Embassy). Spanish notarised "copias compulsadas" do not qualify - rejection cause #2.
Attached tax return when required. Reasons a, b and c require the full 1040-NR attached in the same submission. Only reasons d (dependent), e (spouse), f (student treaty), g (renewal) and h (others with specific exemption) allow W-7 without a tax return. Sending W-7 alone when 1040-NR should accompany is rejection cause #3.
Submission channel. Three options: mail to Austin TX, via Certifying Acceptance Agent (CAA - recommended, validates locally without sending the passport), or in-person appointment at an IRS TAC. Times: CAA 7-12 weeks, direct mail 9-14 weeks, in-person TAC 6-9 weeks but appointments are scarce.

What we are asked the most

Do I need an ITIN if I only have an LLC and tax residency in Europe? Not automatically. You need it if you file a personal 1040-NR (real-estate sale, effectively connected income, royalties), not just for owning the LLC. The 5472 responsible party can be identified by passport without ITIN.

Does the ITIN expire? Yes: if not used on a tax return for 3 consecutive years or if it belongs to certain numeric ranges. Renewal via W-7 marking "Renewal" - faster than the first issuance.

At Exentax we prepare the W-7, the apostilled documentation and the submission via our own CAA so the ITIN arrives in the first round, with no travel and no shipping of the original passport.

Legal & procedural facts

FinCEN and IRS reporting requirements moved recently; the current state is:

BOI / Corporate Transparency Act: your LLC is NOT required to file (a competitive advantage). After FinCEN's March 2025 interim final rule, the BOI Report obligation was narrowed to "foreign reporting companies" (entities formed OUTSIDE the US and registered to do business in a state). A US-formed LLC owned by a non-resident does NOT file the BOI Report: one fewer filing on your calendar, less paperwork, and a cleaner structure than ever. If your LLC was formed before March 2025 and you already filed BOI, keep the acknowledgement. The regulatory status can change again: we monitor FinCEN.gov on every filing and, if the obligation comes back, we handle it at no extra cost. Current status verifiable at fincen.gov/boi.
Form 5472 + pro-forma 1120. For a Single-Member LLC owned by a non-resident, the final regulations of Treas. Reg. §1.6038A-1 (in force since 2017) treat the LLC as a corporation for 5472 purposes. Procedure: pro-forma Form 1120 (header only: name, address, EIN, tax year) with Form 5472 attached. It is filed by certified mail or fax to the IRS Service Center in Ogden, Utah, not e-filed via standard MeF. Due date: April 15; extension via Form 7004 to October 15. Penalty: $25,000 per form per year, plus $25,000 per additional 30 days of non-filing after IRS notice.
Substantive Form 1120. Only applies if the LLC has filed a check-the-box election to C-Corp (Form 8832): it then pays 21 % federal corporate tax and files a substantive 1120. A standard disregarded LLC does not file a substantive 1120 and does not pay federal corporate tax.
EIN and notice. Without an EIN you cannot file 5472 or BOI. The IRS does not warn before imposing penalties; you find out when an EIN is flagged or a later filing is rejected. We close it with you from Exentax: one call, the filing goes out, the archive is set, and the risk stays on paper.

On the same topic

What if HMRC, the IRS or my local tax authority asks about my LLC?

It's the question every client raises in the first consultation, and the short answer is: your LLC isn't opaque, and a properly declared structure closes any inquiry in standard forms. Your tax authority can request the state Certificate of Formation (Wyoming, Delaware or New Mexico), the EIN issued by the IRS, the signed Operating Agreement, the Mercury or Wise statements for the year, the Form 5472 plus pro-forma 1120 you filed, and the bookkeeping that reconciles income, expenses and movements. If all of that exists and is delivered in order, the inquiry doesn't escalate.

What tax authorities do pursue, and rightly, is sham ownership (nominees, paper residency) and undeclared foreign accounts. A well-structured LLC is the opposite: you appear as beneficial owner in the BOI Report when applicable (verifiable at fincen.gov/boi), you sign the bank accounts and you declare the income where you actually live. The structure is registered with the state Secretary of State, with the IRS and, when European banks are involved, inside the CRS perimeter of the OECD standard.

The mistake that really sinks an inquiry isn't having an LLC; it's not attributing the income correctly in your domestic return, not declaring foreign accounts when the year-end balance exceeds the local threshold (€50,000 in Spain via Modelo 720; the equivalent FBAR / Form 8938 in the US for residents; T1135 in Canada), and not documenting related-party transactions between the member and the LLC. Those three fronts are worth closing before any request arrives, not after.

## What an LLC does NOT do

- It does not exempt you from tax in your country of residence. If you live in Spain, France, Germany or Portugal, you are taxed there on worldwide income. The LLC organises your US side (zero federal tax for non-resident SMLLC pass-through, absent Effectively Connected Income); it does not switch off your domestic taxation. The income tax is computed on the attributed profit, not on the dividends actually paid.

- It is not an offshore vehicle or a BEPS scheme. It is a US entity recognised by the IRS, registered in a specific state with physical address, registered agent and annual informational filings. Classic offshore jurisdictions (BVI, Belize, Seychelles) leave no public trace; an LLC leaves a trace in five different places.

- It does not protect you if you commingle funds. The pierce the corporate veil doctrine kicks in as soon as a judge sees the LLC and the member behaving as the same wallet: mixed accounts, personal expenses paid from the LLC, no signed Operating Agreement, no bookkeeping. Three suspicious transactions are enough.

- It does not save you social security contributions at home. If you are self-employed in Spain, France or Germany, your monthly social contribution remains identical. The LLC handles the trading side with international clients; your personal contribution is independent.

- It does not exempt you from declaring foreign accounts. Spain residents file Modelo 720 / 721; UK residents, the SA106; Portugal residents, the Anexo J of Modelo 3 IRS; Germany residents, the Anlage AUS. Those obligations belong to the individual, not to the LLC.

At Exentax we cover those five fronts every year alongside the US federal calendar (Form 5472, pro-forma 1120, FBAR, state Annual Report and BOI Report when applicable). The goal is that no inquiry finds a loose end and that the structure withstands a 5-to-7-year retroactive review.

Want to discuss it now? Message us on WhatsApp and we'll get back to you today.

If you don't have an ITIN yet, see our service guide get your ITIN step by step and start the filing today.

Or call us directly at +34 614 916 910 if you'd rather talk.

For state-specific details, see our Wyoming LLC service page with closed costs and timelines.

We file your ITIN with the IRS through a Certifying Acceptance Agent — your original passport stays with you. Get my ITIN.