How to Get an ITIN for Your Wyoming LLC

What is an ITIN and why do LLC owners need one?

An ITIN (Individual Taxpayer Identification Number) is a 9-digit tax processing number the IRS issues to individuals who have a US tax filing obligation but are not eligible for a Social Security Number. The IRS created the ITIN program in 1996 to ensure all individuals with US tax responsibilities can file returns and pay taxes regardless of immigration status.

Non-resident Wyoming LLC owners need an ITIN when their LLC generates income that requires filing a US individual tax return (Form 1040-NR). Common triggers include US-source rental income, income from services performed in the US, and situations where US clients withhold taxes that require a tax return to recover. The ITIN goes on your personal tax return, not on the LLC's filings.

The ITIN is separate from your LLC's EIN (Employer Identification Number). The EIN identifies your business for tax purposes, banking, and payment processing. The ITIN identifies you personally for individual US tax returns. Your LLC always uses the EIN. You use the ITIN only when filing your personal US tax return. Many non-resident LLC owners never need an ITIN because their LLC has no US-source income. Read the guide on whether you need an ITIN for your LLC.

ITINs follow the format 9XX-XX-XXXX, always starting with the number 9. The IRS has issued over 25 million ITINs since the program began. Each year, approximately 4 million new ITINs are issued and 2 million are renewed.

Who needs an ITIN for a Wyoming LLC?

Non-resident LLC owners need an ITIN when they have a personal US tax filing obligation that requires a taxpayer identification number on Form 1040-NR. The specific situations that trigger this requirement depend on the source and type of income generated through the LLC.

LLC Owners with US-Source Income

If your Wyoming LLC earns income effectively connected with a US trade or business (ECI), you must file Form 1040-NR and need an ITIN. US-source income includes rent from US real estate, income from services physically performed in the United States, and profits from a business with a fixed place of business (permanent establishment) in the US. Operating an online business from outside the US and serving international clients does not create US-source income.

LLC Owners Claiming Tax Treaty Benefits

If a US client or payment processor withholds 30% on payments to your LLC and you want to claim a reduced withholding rate under your country's tax treaty with the US, you must file Form 1040-NR to claim the refund. Filing Form 1040-NR requires an ITIN. Having an ITIN also strengthens your Form W-8BEN certification for future transactions.

LLC Owners Selling US Real Estate

FIRPTA (Foreign Investment in Real Property Tax Act) requires 15% withholding on the sale of US real estate by foreign persons. To claim a refund of any excess withholding or to report the gain, you must file Form 1040-NR with an ITIN. This applies regardless of whether the property is held directly or through the LLC.

LLC Owners Who Want Instant EIN

The IRS online EIN application at irs.gov requires an SSN or ITIN. Some non-residents obtain an ITIN first so they can use the instant online EIN application instead of the 4-8 week fax process. This is a convenience choice, not a legal requirement. Most non-residents use the fax method and skip the ITIN. Read more about getting an EIN without SSN.

Who Does NOT Need an ITIN

• LLC owners with no US-source income who run online businesses from abroad
• LLC owners whose only US filing is Form 5472 (which uses the LLC's EIN)
• LLC owners using fintech banks (Mercury, Relay) that accept EIN and passport
• LLC owners using Stripe with EIN and passport verification

What documents are required for the ITIN application?

The ITIN application requires three categories of documents: the completed Form W-7, a federal tax return, and identity/foreign status documentation. The IRS is strict about document requirements and rejects applications with missing or unacceptable documents.

Form W-7 (Application for IRS Individual Taxpayer Identification Number)

Form W-7 is the official ITIN application form. It is a 2-page document that collects your name, foreign address, birth information, country of citizenship, type of US visa (if any), and the reason you are applying for an ITIN. Download the current Form W-7 from irs.gov. Use the most recent version, as the IRS updates the form periodically.

Federal Tax Return

Attach the federal tax return that creates your filing obligation. For non-resident LLC owners, this is typically Form 1040-NR (US Nonresident Alien Income Tax Return). The tax return must be complete and ready for filing. The IRS processes your tax return along with the ITIN application. Do not file the tax return separately. Include it in the same envelope as Form W-7.

Identity and Foreign Status Documents

The IRS accepts 13 types of documents for identity verification. A valid passport is the only standalone document that proves both identity and foreign status. If you do not use a passport, you need a combination of at least two documents. The most common and recommended approach is to use your passport.

Acceptable Identity Documents

How do I complete Form W-7 step by step?

Form W-7 contains 6 sections with specific fields for your personal information, reason for applying, and identification details. Complete each field accurately using your legal name exactly as it appears on your passport.

Section 1: Reason for Submitting Form W-7

Check box (a) "Nonresident alien required to get an ITIN to claim tax treaty benefit" if claiming treaty benefits. Check box (h) "Other" and write your specific reason if filing Form 1040-NR for other reasons such as US-source income. The reason must match the attached tax return. If your reason does not align with the tax return, the IRS rejects the application.

Section 2: Name and Address

Enter your full legal name exactly as it appears on your passport. Include any middle name or initial. Enter your complete foreign mailing address where the IRS will send your ITIN notice. If you have a US address (such as your registered agent), you can enter it as the US mailing address, but the foreign address is required.

Section 3: Birth Information

Enter your date of birth, city and state/province of birth, and country of birth. This information must match your passport exactly. Discrepancies between Form W-7 and your passport cause processing delays.

Section 4: Other Information

Enter your country of citizenship, foreign tax ID number (if your home country issues one), type of US visa (if applicable), and US entry date (if applicable). Non-residents who have never visited the US enter "N/A" for visa and entry date fields.

Section 5: Identification Documents

List the identification documents you are submitting. Check the box for each document type (passport, national ID, etc.). Indicate whether you are submitting originals or certified copies. If using a CAA, the CAA completes their section of the form.

Section 6: Signature

Sign and date the form. If a tax preparer or CAA is submitting on your behalf, they also sign in the designated section. The signature must be in ink (blue or black). Unsigned forms are automatically rejected.

What are the three ways to submit an ITIN application?

The IRS accepts ITIN applications through three channels: mail, Certifying Acceptance Agent (CAA), and in-person at an IRS Taxpayer Assistance Center (TAC). Each method has distinct advantages and requirements for non-resident LLC owners.

Method 1: Mail Submission

Mail your completed Form W-7, federal tax return, and original identification documents (or certified copies) to: IRS ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342. Use a trackable shipping method (FedEx, DHL, UPS) with international tracking. The IRS does not accept applications sent to other IRS addresses.

Advantages: No fees beyond postage. No appointment needed. Available worldwide.

Disadvantages: You must mail your original passport or a certified copy. The IRS holds originals for up to 60 days during processing. You cannot travel internationally during this period if you send your passport.

Method 2: Certifying Acceptance Agent (CAA)

A CAA is an individual or business authorized by the IRS to verify identity documents for ITIN applicants. The CAA examines your original passport in person, completes a Certificate of Accuracy, and submits the application to the IRS with their certification instead of your original documents. You keep your passport.

Advantages: Keep your original passport. Professional review of your application before submission. CAAs catch errors that cause rejections. Available in many countries.

Disadvantages: CAA fees range from $50 to $275. You must visit the CAA in person. Not available in every country or city.

Find a CAA near you at the IRS website: search "IRS Acceptance Agent Program" at irs.gov. The IRS maintains a searchable list of authorized CAAs by country and city.

Method 3: IRS Taxpayer Assistance Center (TAC)

Visit an IRS Taxpayer Assistance Center in the United States with your Form W-7, tax return, and original identification documents. An IRS employee verifies your identity on the spot and forwards your application for processing. No appointment is required at most TAC locations.

Advantages: Free. Identity verified immediately. Keep your original documents.

Disadvantages: Requires a trip to the United States. Limited TAC locations. Long wait times during tax season (January-April).

How do Certifying Acceptance Agents work?

Certifying Acceptance Agents are the recommended submission method for non-residents who cannot visit the US. CAAs provide professional document verification, application review, and submission services that reduce rejection risk and eliminate the need to mail original documents.

What CAAs Do

1. Schedule an in-person meeting at their office or your location
2. Review your Form W-7 for completeness and accuracy
3. Examine your original passport and verify its authenticity
4. Complete IRS Form 13551 (Certificate of Accuracy for ITIN)
5. Attach their CAA certification to your application
6. Mail the complete package (Form W-7, tax return, CAA certificate) to the IRS
7. Provide you with a copy of the submitted application for your records

Finding a CAA in Your Country

The IRS maintains an online directory of authorized Certifying Acceptance Agents at irs.gov. Search by country, state, or city to find CAAs near you. CAAs operate in most major countries including the United Kingdom, Canada, India, Australia, Germany, Brazil, and many others. If no CAA exists in your city, some CAAs offer remote verification through video calls combined with document mailing, though this varies by CAA.

CAA Fees and What to Expect

CAA fees range from $50 to $275 depending on location and services included. Some CAAs bundle tax return preparation with the ITIN application for a higher fee ($300-$500 total). The fee covers document verification, application review, IRS certification, and submission. The meeting typically takes 30-60 minutes.

Questions to Ask a CAA Before Hiring

• Are you currently authorized by the IRS as a Certifying Acceptance Agent?
• What is your total fee including submission?
• Do you prepare the tax return or do I need to provide a completed return?
• How long after our meeting do you submit the application?
• Do you provide tracking or status updates during processing?

What is the ITIN processing timeline?

The IRS processes ITIN applications in 7-11 weeks from the date they receive your complete Form W-7 package. Processing times vary based on IRS workload, completeness of your application, and the time of year. Applications submitted during peak tax season (January-April) take longer.

Complete Timeline from Start to Finish

How to Check ITIN Application Status

Call the IRS at 1-800-829-1040 (US) or (267) 941-1000 (international) to check your application status. The IRS can provide status updates after 7 weeks from your submission date. Have your name, address, and the date you submitted your application ready. The IRS does not provide ITIN application status online.

What Arrives in the Mail

Upon approval, the IRS mails Notice CP 565 containing your ITIN number. If rejected, you receive Notice CP 567 explaining the rejection reason. Both notices are mailed to the address on your Form W-7. If you mailed original documents, they are returned separately within 60 days of receipt (regardless of approval or rejection).

What causes ITIN application rejections?

The IRS rejects approximately 20% of ITIN applications due to errors, missing documents, or invalid filing reasons. Understanding common rejection causes helps you submit a complete application the first time and avoid the 7-11 week delay of resubmission.

Reason 1: Missing or Incomplete Tax Return

The most common rejection reason is submitting Form W-7 without the required federal tax return. The IRS does not process ITIN applications without a tax return unless you qualify for a specific exception. Ensure your Form 1040-NR is complete, accurate, and attached to Form W-7 in the same envelope.

Reason 2: No Valid Filing Reason

If your tax return shows no US-source income or valid reason for filing, the IRS rejects the ITIN application. The IRS verifies that you have a genuine US tax filing obligation before issuing an ITIN. Do not apply for an ITIN "just in case" without a real filing need.

Reason 3: Unacceptable Identification Documents

The IRS rejects applications with notarized copies (only originals or certified copies from the issuing agency are accepted), expired passports, or documents that do not contain the required information (photo, name, date of birth, expiration date, country of citizenship).

Reason 4: Incomplete Form W-7

Missing fields, unsigned forms, or mismatched information between Form W-7 and supporting documents cause rejections. Double-check every field. Ensure your name matches your passport exactly, including middle names and any name variations.

Reason 5: Previous ITIN Exists

If you previously received an ITIN (even if expired), the IRS rejects new applications. Use the renewal process (Form W-7 with "Renew" checked) instead of a new application. Call the IRS at (267) 941-1000 to verify whether you have an existing ITIN before applying.

What to Do After Rejection

1. Read the CP 567 rejection notice carefully for the specific reason
2. Correct the identified issue (missing documents, incomplete form, etc.)
3. Resubmit the complete package with all corrections
4. Include a brief cover letter referencing the previous rejection
5. Processing for resubmissions also takes 7-11 weeks

How do I renew an expired ITIN?

ITINs expire if not used on a federal tax return for three consecutive tax years. The IRS also expired all ITINs with middle digits 70-88 under a phased renewal schedule. Renewing an expired ITIN follows the same process as a new application with minor differences.

When ITINs Expire

• Any ITIN not used on a federal tax return for tax years 2023, 2024, and 2025 expires on December 31, 2025
• ITINs with middle digits 70-88 have already expired under IRS phased renewal
• ITINs assigned before 2013 may have already expired based on the 3-year rule

Renewal Process

Submit Form W-7 with the "Renew" box checked (Box f in Section 1, Reason for Submitting). Include your expired ITIN number on the form. Attach a valid tax return and identification documents (same requirements as a new application). You can renew via mail, CAA, or IRS TAC using the same methods as a new application.

Family Renewal Option

If your ITIN is expiring, you can include renewal applications for family members (spouse and dependents) in the same submission. This prevents future disruptions if family members have ITINs that will expire in subsequent years.

Renewal Timeline

ITIN renewals take 7-11 weeks, the same as new applications. Renew before your tax return deadline to avoid filing delays. The IRS recommends renewing as early as possible in the calendar year to avoid peak-season processing backlogs.

What do I do after receiving my ITIN?

After receiving your ITIN notice (CP 565), use the number on all future US tax returns and update relevant accounts and forms. The ITIN enables several actions that were previously unavailable to you as a non-resident without a US tax ID number.

Immediate Actions

1. Record your ITIN securely: Store the CP 565 notice in a safe location. Your ITIN is a sensitive number. Treat it with the same security as a Social Security Number.
2. Use it on the IRS online EIN application: If you need an EIN for a new LLC, you can now use the instant online application at irs.gov instead of the 4-8 week fax process.
3. Update Form W-8BEN: Add your ITIN to Form W-8BEN filed with US clients and payment processors. An ITIN on W-8BEN strengthens your tax treaty claims and reduces withholding issues.
4. File future tax returns: Use the ITIN on all subsequent Form 1040-NR filings. Use the ITIN at least once every three years to prevent expiration.

Banking Implications

While Mercury and Relay do not require an ITIN, having one opens additional banking options. Traditional banks like Chase, Bank of America, and Wells Fargo accept ITINs for identity verification. If you need a traditional bank account for specific business purposes (SBA loans, certain merchant accounts), your ITIN provides that access. Read the complete guide on US bank accounts for non-residents.

Credit Building

An ITIN allows you to build US credit history. Some credit card companies accept ITIN holders. Building US credit can be valuable for future business loans, credit lines, and financial products available to US businesses. This is a secondary benefit for non-resident LLC owners who plan to expand their US business presence over time.

Keeping Your ITIN Active

Use your ITIN on a federal tax return at least once every three consecutive tax years. If your filing obligation continues annually, this happens automatically. If your filing obligation is intermittent, track the three-year window and file even if no tax is owed to maintain your ITIN. An expired ITIN requires the full renewal process.