Apply for an ITIN
Illustrative image, AI-generatedShort answerThe ITIN is a nine-digit US tax number for people not eligible for a Social Security Number. You apply with Form W-7 and your passport, attaching a US tax return or citing an exception from the W-7 instructions. With a Certifying Acceptance Agent, your passport stays with you. From overseas, the US tax authority states 9 to 11 weeks.
Key points
- The ITIN is purely a tax number. It is not a work permit, not a residence permit and does not create a tax liability.
- Several large US banks accept the ITIN for accounts and credit cards. Those accounts are where your own US credit report begins.
- The authority charges no fee. You pay the Acceptance Agent, as third-party costs from $499, one-time.
- The application needs a federal tax purpose: a US tax return or an exception from the W-7 instructions. A personal US bank account generally does not qualify for nonresidents.
- If the ITIN appears on no US federal tax return for three consecutive tax years, it expires on 31 December of the third year.
When you need to apply for an ITIN
Whether you need the number depends on the product. Which US number covers what is explained in What separates a Social Security number from an ITIN?
| Situation | ITIN required? |
|---|---|
| Personal full-service US bank account at a branch bank | yes |
| Credit cards at banks that accept the ITIN | yes |
| Amex Global Transfer | no, but according to available reports the card is not reported to the credit bureaus without an ITIN |
| Business account for the LLC (limited liability company) at an online bank | no, the company's Employer Identification Number (EIN) is enough |
| US tax return as a nonresident | yes |
Requirements
- A federal tax purpose: a US tax return attached to the application, or an exception under the W-7 instructions
- Proof that matches the exception, such as the partnership agreement showing the partnership's EIN or a letter from the withholding agent on letterhead
- Your passport. It proves identity and foreign status on its own, so no further identity documents are needed
- The original or a copy certified by the issuing agency, or review by a Certifying Acceptance Agent
Which exceptions the W-7 instructions allow
| Exception | Who can use it | Proof |
|---|---|---|
| 1(a) | Partners in a US or foreign partnership that invests in the US and earns income subject to reporting or withholding | Extract of the partnership agreement showing the partnership's EIN |
| 1(b) | Holders of an interest-bearing account whose interest is effectively connected with their own US trade or business | Signed letter from the bank on letterhead |
| 1(c) | US resident aliens for tax purposes with an interest-bearing account | Signed letter from the bank on letterhead |
| 1(d) | Recipients of pensions, rents, royalties or dividends whose withholding agent requires an ITIN | Letter from the withholding agent on letterhead |
| 2(a) to 2(d) | Treaty benefits on wages, honoraria or scholarships, gambling winnings | Depending on the case, employment contract, letter from the university, Form 8233 or W-8BEN |
| 3 and 4 | Mortgage interest on your own US property, sale of US real property | Loan or sale documents |
Step-by-step process
- Determine the reason and the exception. In the strategy call we work out which tax purpose holds in your case and which proof goes with it. If none holds, we advise against applying.
- Complete Form W-7. We prepare it, you review and sign.
- Appointment with the Certifying Acceptance Agent. The US tax authority lists agents by country, in Germany and Switzerland in several cities. Its list for Austria is currently empty.
- Submission by the agent. The agent checks your passport and hands it back immediately. Originals mailed to the authority come back only within 60 days.
- Wait for the notice. For applications from overseas the authority states 9 to 11 weeks. If nothing arrives by then, we follow up. Bank account and credit cards come next, in an order that respects rules such as Chase 5/24.
- Keep the ITIN active. Use it on a US tax return at least once every three tax years, otherwise renew it with Form W-7 and a tax return.
Costs and timeline
| Item | Cost | Timeline |
|---|---|---|
| Fee of the tax authority | $0 | not applicable |
| Certifying Acceptance Agent (third-party costs) | from $499, one-time | appointment subject to availability |
| Processing for applications from overseas | not applicable | 9 to 11 weeks |
| Processing within the US outside peak season | not applicable | 7 weeks |
Common mistakes
- Mailing the original passport to the authority. With an Acceptance Agent it stays with you, by mail it comes back only within 60 days.
- Filing an application without a valid exception just to open an account. The authority rejects it.
- Citing a personal US bank account as the reason. For a nonresident it meets neither 1(b) nor 1(c).
- Expecting seven weeks from outside the US. For applications from overseas the US tax authority states 9 to 11 weeks.
- Leaving the ITIN off every US tax return for three tax years and only noticing at the next return that it has expired. Renewal needs Form W-7 and processing time again.
When it is not worth it
An ITIN costs preparation, an appointment and several weeks of processing. In these cases we advise against applying.
- You only want a card through Amex Global Transfer and do not plan to build your own US score.
- You only need a business account for the LLC. The company's EIN is enough for that, more in Can a foreign company get a US EIN?
- You have neither a US tax return nor one of the exceptions. The authority issues the number only for a federal tax purpose.
- You need the number for a single transaction and then on no US tax return for three years. It expires, and for the next return the application starts over.
- The account has to be open within three months. Processing time and the agent appointment do not fit that window.
The reason must be genuineThe evidence for the exception must reflect reality. A constructed reason is a false statement to a government authority. We do not file applications whose basis does not hold up. Nobody can promise that an ITIN will be issued, and neither can we. The US tax authority decides.
Frequently asked questions
Is an ITIN a work permit or an SSN?
No. The ITIN serves tax purposes only and gives no right to work or reside in the US. It stands in for a Social Security Number only where a bank accepts it.
Is the ITIN the same as my home country's tax number?
No. The ITIN is issued by the US tax authority to people without a Social Security Number. A tax number from Germany, the UK or any other country applies only there and does not replace it. Companies receive their own US number, the Employer Identification Number.
How long does an ITIN take from outside the US?
The US tax authority states 7 weeks, and 9 to 11 weeks for applications from overseas and during peak season from 15 January to 30 April. From outside the US the longer range therefore almost always applies. We add the Acceptance Agent appointment on top.
Can I get an ITIN without a US tax return?
Yes, but only under an exception in the W-7 instructions. These include a stake in a partnership with US income, distributions for which a withholding agent requires the number, or treaty benefits on wages. Each exception needs its own written proof.
Is a US bank account a valid reason for an ITIN?
For nonresidents, generally not. The instructions accept an account only if the interest is effectively connected with a US trade or business or the holder is a US resident for tax purposes. A personal account therefore does not support the application.
Do I need a US LLC to get an ITIN?
Legally, no. The requirement is a federal tax purpose, not a company, although a stake in a US company is often where that purpose comes from. Whether it holds depends on legal form and income, and we check that before the application.
Do I have to mail in my passport?
No, if a Certifying Acceptance Agent reviews it. The agent hands the passport back immediately after the check. Originals mailed to the authority come back only within 60 days.
Can I apply for the ITIN in Austria?
The official list of Acceptance Agents for Austria is currently empty. Appointments in Germany or Switzerland are the practical route. We check the current list before every application.
Does the ITIN expire?
Yes. If it appears on no US federal tax return for three consecutive tax years, it expires on 31 December of the third year.
How do I renew an expired ITIN?
With a new Form W-7 marked as a renewal, together with the US tax return on which the number is needed. Renewal is only required if you want to use the ITIN on a federal tax return. On third-party information returns such as Form 1099, an expired number remains usable.
Sources and review
- IRS, exceptions, proof, passport, Acceptance Agents and processing time: Instructions for Form W-7, December 2024 revision, retrieved on 6 October 2026.
- IRS, application routes, 7 or 9 to 11 weeks, return of originals within 60 days: How to apply for an ITIN, retrieved on 6 October 2026.
- IRS, expiry after three tax years and renewal: ITIN expiration FAQs, retrieved on 6 October 2026.
- IRS, role of the Certifying Acceptance Agent and country lists: Acceptance Agent Program, Germany, Austria, Switzerland, retrieved on 6 October 2026.
- Third-party costs from our own calculation, as of 6 October 2026.
- Our own experience from applications we have supported since 2021.
No tax or legal adviceBenefit Systems supports the organizational process. Tax and legal assessments remain with your tax advisor and your lawyer. Decisions on accounts, cards, limits and entry into the US are made exclusively by banks and authorities.
Terms on this page
- Individual Taxpayer Identification Number: An Individual Taxpayer Identification Number is the US number for people not eligible for a Social Security number, issued strictly for tax purposes.
- Credit report: A credit report is the collection of reported credit accounts held on a person by a bureau, with limit, balance, payment status and the inquiries other lenders made.
- Credit bureau: A credit bureau is a company that collects reports from lenders, matches them to a person and passes them on as a credit report when a lender asks.
- Employer Identification Number: An Employer Identification Number is the nine-digit identifier under which the US tax authority holds a company and under which banks and partners identify it.
- 5/24 rule: The 5/24 rule is a US issuer policy: an applicant who has opened five or more card accounts in the past 24 months is declined for certain cards.
Next step
Clarify the requirements before you apply for anything
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What we'll cover in the call
- Can I do this without living in the US?
- Do we need a US company?
- How long does it take to build US credit?