ITIN Application Documents: Complete Checklist for Non-Resident LLC Owners

What documents does the IRS require for ITIN application?

The IRS requires three core documents for every ITIN application: a completed Form W-7 (Application for IRS Individual Taxpayer Identification Number), a valid identification document proving identity and foreign status, and a US federal tax return that creates the filing requirement for the ITIN.

Form W-7 is the official ITIN application form. The IRS uses this form to collect personal information, identify the reason for the ITIN request, and record identification document details. Every applicant must complete and sign Form W-7 regardless of the submission method (mail, in-person, or through a Certified Acceptance Agent).

The identification document requirement is satisfied by a passport, which serves as a standalone document proving both identity and foreign status. If you do not have a passport, you must provide two alternative documents from the IRS-approved list. These alternatives include national identification cards, birth certificates, foreign voter registration cards, US visa pages, and other government-issued documents.

The tax return requirement exists because ITINs are issued exclusively for US federal tax filing purposes. The IRS does not issue ITINs for informational purposes or future use. You must have an active tax filing requirement at the time of application. For Wyoming LLC non-residents, this requirement is met by filing Form 5472 with a pro-forma Form 1120, or Form 1040-NR if you have US-source income.

Non-resident LLC owners fall into specific ITIN application categories on Form W-7. The most common reasons for non-resident Wyoming LLC owners are: filing a US federal tax return (reason "a"), claiming tax treaty benefits (reason "b"), or being a third-party withholding agent (reason "h"). The reason you select determines which supporting documents you need.

How do you complete Form W-7 for a Wyoming LLC?

You complete Form W-7 by filling out personal information, selecting the correct ITIN application reason, providing identification details, and signing the form. The form has two pages and must be completed in black ink if filing on paper.

Form W-7 is available for free download from irs.gov. The current revision is the December 2023 version. Use only the current revision because the IRS rejects applications submitted on outdated forms.

Line-by-Line Instructions for LLC Owners

Here is how to complete each section of Form W-7 as a non-resident Wyoming LLC owner:

1. Line 1a (Name): Enter your full legal name exactly as it appears on your passport. Do not use abbreviations or nicknames. First name, middle name (if applicable), and last name must match your identification document.
2. Line 1b (Name at birth): Complete only if your current name differs from the name on your birth certificate or other documentation.
3. Line 2 (Mailing address): Enter your current mailing address where you want the IRS to send your ITIN assignment letter. This can be your home country address. Use the format required for international addresses.
4. Line 3 (Foreign address): Enter your permanent foreign address if different from the mailing address on Line 2. If the same, write "Same."
5. Line 4 (Birth information): Enter your date of birth, country of birth, and city/state of birth.
6. Line 5 (Other information): Enter your country of citizenship, foreign tax ID number (if any), and US visa information (if applicable).
7. Line 6a (Reason for ITIN): Check box "a" if filing a US tax return. Check box "h" if you are a responsible party filing Form 5472 for a foreign-owned disregarded entity.
8. Line 6d (Entry date): Leave blank if you have never entered the United States.
9. Line 6f (Identification documents): List the identification document(s) you are submitting. Check the appropriate boxes for passport, national ID, or other documents.

Signature and Date

Sign and date Form W-7 at the bottom of page 2. If someone else prepared the form for you (a tax professional or CAA), they must also sign and provide their PTIN (Preparer Tax Identification Number). The signature must be original on paper submissions. Electronic signatures are not accepted on mailed applications.

Common Form W-7 Errors

The IRS rejects applications with the following common errors on Form W-7:

• Name does not match the identification document exactly
• Incorrect or missing reason for applying (Line 6a)
• Missing signature or date
• Using an outdated version of Form W-7
• Incomplete address information
• Missing country of citizenship on Line 5

What are the passport requirements for ITIN application?

The IRS accepts a current (unexpired) passport as the sole identification document for ITIN applications. The passport must show your name, photograph, date of birth, country of citizenship, and an expiration date that has not passed at the time of submission.

A passport is the preferred identification document because it simultaneously proves identity and foreign status. No other single document satisfies both requirements. The IRS strongly recommends using a passport to simplify the application process and reduce rejection risk.

Original Passport vs. Certified Copy

If applying by mail, you must send either your original passport or a certified copy. The IRS does not accept photocopies, scanned copies, or notarized copies. A certified copy must come from the issuing government agency (the passport office of your country). Certification from a US notary public is not acceptable.

Sending your original passport means you will be without it for 60-90 days (mailing time plus IRS processing time plus return mailing time). The IRS returns original documents via standard mail to the address on Form W-7. The IRS does not use express or tracked mail for returns unless you include a prepaid express mail envelope.

Expired Passports

The IRS does not accept expired passports for ITIN applications. If your passport is expired, you must renew it before applying for an ITIN. There is no grace period for recently expired passports.

Passport Exemption Categories

Certain applicants are exempt from the passport requirement. Dependents under age 18 may use a birth certificate with a school record or medical record. However, these exemptions rarely apply to non-resident LLC owners. If you are a non-resident business owner applying for an ITIN, you need a passport or two alternative identification documents.

Using a CAA to Avoid Mailing Your Passport

The safest way to protect your passport during the ITIN application process is to use a Certified Acceptance Agent (CAA). A CAA is authorized by the IRS to examine your original passport, verify its authenticity, and submit a certified copy with your application. You keep your original passport throughout the entire process. Learn more about how to get an ITIN for your LLC.

How do you obtain certified copies of identification documents?

You obtain certified copies by requesting them from the government agency that originally issued the document. For passports, contact your country's passport office or consular service. The certified copy must include an official stamp, seal, or certification statement from the issuing authority.

The IRS has strict requirements for what qualifies as a "certified copy." A photocopy notarized by a US notary public does not qualify. A photocopy notarized by a foreign notary does not qualify. The certification must come from the original issuing authority or an authorized custodian of the original record.

Obtaining a Certified Passport Copy

The process for obtaining a certified passport copy varies by country. In many countries, you visit your national passport office, request a certified copy of your passport data page, pay the applicable fee (typically $10-$50 equivalent), and receive a copy bearing the official government seal and certification statement. Processing time ranges from same-day to 2-4 weeks depending on the country.

Some countries do not offer certified passport copies. In these cases, you have two options: mail your original passport to the IRS (it will be returned within 60 days) or use a Certified Acceptance Agent who can verify and certify your documents locally.

Embassy and Consulate Certification

Your country's embassy or consulate in the United States or in another country can often certify passport copies. Contact the nearest embassy or consulate to ask about their document certification services, fees, and processing times. This is particularly useful for non-residents who have relocated since receiving their passport.

Apostille vs. IRS Certification

An apostille is an international certification used under the Hague Convention. The IRS does not require an apostille for ITIN applications. The IRS requires certification from the issuing agency itself. An apostille may accompany the document but does not replace the certification requirement. Do not spend money on apostilles specifically for ITIN purposes.

What tax return must accompany your ITIN application?

You must include the original US federal tax return that creates your ITIN filing requirement. For non-resident Wyoming LLC owners, this is typically Form 1040-NR, Form 5472 with pro-forma Form 1120, or the return claiming a tax treaty benefit.

The IRS does not issue ITINs without a tax return because the ITIN exists solely for tax filing purposes. The tax return is attached to the ITIN application and processed together. The IRS processes the ITIN application first, assigns the number, then processes the tax return with the newly assigned ITIN.

Form 5472 with Pro-Forma Form 1120

Foreign-owned single-member LLCs (disregarded entities) must file Form 5472 (Information Return of a 25% Foreign-Owned U.S. Corporation) with a pro-forma Form 1120 annually. This is an information return, not an income tax return. It reports reportable transactions between the LLC and its foreign owner. The deadline is April 15 with extensions available.

If filing Form 5472 is your reason for needing an ITIN, attach Form 5472 and the pro-forma Form 1120 to your W-7 application. Select reason "a" on Line 6a of Form W-7. Learn more about Form 5472 for Wyoming LLC non-residents.

Form 1040-NR

If you have US-source income that requires filing a US nonresident alien income tax return, attach Form 1040-NR to your W-7 application. This applies to non-residents who earn income effectively connected with a US trade or business or who receive certain types of US-source income subject to withholding.

Tax Treaty Exception Returns

Non-residents claiming tax treaty benefits to reduce or eliminate US withholding tax need an ITIN for Form 8833 (Treaty-Based Return Position Disclosure) or Form W-8BEN. Select reason "b" on Line 6a of Form W-7 and identify the specific treaty article and country.

Timing of Tax Return Submission

The tax return and ITIN application are submitted together as one package. Do not file the tax return separately before receiving your ITIN. Write "ITIN TO BE REQUESTED" where the form asks for your taxpayer identification number. The IRS will assign the ITIN and then process the tax return.

How do Certified Acceptance Agents simplify the document process?

Certified Acceptance Agents (CAAs) are individuals or organizations authorized by the IRS to assist with ITIN applications. CAAs verify identification documents in person, certify copies for IRS submission, and prepare complete application packages. Using a CAA eliminates the need to mail original documents to the IRS.

The IRS maintains an official list of CAAs on its website. CAAs exist in the United States and in many foreign countries. They must pass IRS suitability checks, complete training requirements, and maintain their authorization through periodic renewals.

What a CAA Does

A CAA performs the following services for ITIN applicants:

• Reviews your identification documents (passport, national ID, birth certificate) in person
• Verifies the authenticity of documents by examining security features
• Creates certified copies of your documents using the IRS-approved certification process
• Completes or reviews Form W-7 for accuracy
• Prepares or reviews the accompanying tax return
• Submits the complete application package to the IRS on your behalf
• Serves as a point of contact if the IRS has questions about your application

CAA Fees and Costs

CAAs charge for their services. Fees typically range from $50 to $275 depending on the complexity of the application and the CAA's location. Some CAAs bundle ITIN application assistance with tax preparation services for $200-$500 total. The IRS itself charges nothing for ITIN processing. The CAA fee covers document verification, certification, and application preparation.

How to Find a CAA

Visit the IRS website and search for "Acceptance Agent Program" to find the list of authorized CAAs. You can search by country and city. If no CAA is available in your country, you can work with a US-based CAA remotely in some cases, or use a CAA in a neighboring country. Many tax preparation firms in major international cities are CAAs.

CAA vs. Direct IRS Submission

What supporting documents does the IRS accept as alternatives?

The IRS accepts 13 types of identification documents for ITIN applications when a passport is unavailable. You must submit at least two documents to prove both identity and foreign status. Each document must be an original or certified copy from the issuing agency.

IRS-Approved Identification Documents

The following documents are accepted by the IRS for ITIN applications. Each document must be current (not expired) and must be an original or a certified copy from the issuing agency:

1. Passport (standalone document for identity and foreign status)
2. National identification card (shows name, photo, address, date of birth, expiration date)
3. US driver's license (identity only, not foreign status)
4. Birth certificate (required for dependents under 18, proves foreign status)
5. Foreign driver's license (identity only)
6. US state identification card (identity only)
7. Foreign voter registration card (proves foreign status)
8. US military identification card (identity only)
9. Foreign military identification card (identity and foreign status)
10. US visa (proves foreign status)
11. US Citizenship and Immigration Services (USCIS) photo identification (identity only)
12. Medical records (dependents under 6 only)
13. School records (dependents under 18 only)

Document Combinations for Non-Resident LLC Owners

If you do not have a passport, the most common document combinations for non-resident business owners are:

• National identification card + birth certificate
• National identification card + foreign voter registration card
• Foreign driver's license + birth certificate
• Foreign military ID + birth certificate

Each combination must include at least one document proving identity (name, photo, date of birth) and one proving foreign status (issued by a foreign government showing citizenship or nationality).

Documents the IRS Does NOT Accept

The IRS does not accept the following for ITIN applications:

• Photocopies notarized by a US notary
• Photocopies notarized by a foreign notary
• Bank statements or letters
• Employment letters or contracts
• Utility bills
• Expired documents of any type
• Digital copies or screenshots

What are the translation requirements for non-English documents?

All non-English documents submitted with an ITIN application must include complete, certified English translations. The translator must certify that the translation is accurate and that they are competent to translate from the source language to English.

The IRS does not require translations from a specific certified translation service. Any competent translator can provide the translation as long as they include a signed certification statement. The certification must state: the translator's name, the translator's address, the translator's qualification or competence to translate, and a statement that the translation is true and accurate to the best of their knowledge.

What Needs Translation

Translate every non-English identification document you submit with Form W-7. This includes passports (if the passport is not in English or does not include English text), national identification cards, birth certificates, foreign voter registration cards, and any other supporting documents. If a document contains both English and another language (such as bilingual passports), translation of the non-English portions is still required.

Translation Certification Format

The certification statement should follow this format: "I, [translator name], certify that I am competent to translate from [source language] to English and that the above translation of [document name] is true and accurate to the best of my knowledge and belief. [Signature], [Date], [Address]."

Professional Translation Services

Professional translation services typically charge $25-$75 per page for certified translations. Turnaround time is 1-5 business days for standard service. Rush service (same-day or next-day) costs $50-$150 per page. Online translation services like Rev, Gengo, or local translation agencies can handle this efficiently.

What causes ITIN application rejections and how do you avoid them?

The IRS rejects ITIN applications for incomplete documentation, name mismatches, missing tax returns, expired identification documents, and using outdated Form W-7 versions. Each rejection adds 8-14 weeks to the total processing time because you must correct errors and resubmit.

Top 10 Rejection Reasons

1. Missing tax return: The most common rejection reason. You must include the US federal tax return that creates your ITIN filing requirement.
2. Name mismatch: The name on Form W-7 must exactly match the name on your identification document. Even small differences (abbreviations, middle name order) cause rejections.
3. Expired identification: All submitted identification documents must be current. The IRS rejects applications with expired passports, expired national IDs, or expired driver's licenses.
4. Incorrect W-7 version: Using an outdated version of Form W-7 results in automatic rejection. Download the current version from irs.gov before each application.
5. Missing signature: Form W-7 must be signed and dated by the applicant (or parent/guardian for dependents).
6. Insufficient identification: If not using a passport, you need two documents that together prove identity and foreign status. One document alone (other than a passport) is insufficient.
7. Unacceptable document copies: Notarized photocopies are not accepted. Only originals or certified copies from the issuing agency qualify.
8. Missing translation: Non-English documents without certified English translations are rejected.
9. Wrong reason selected: Selecting an incorrect reason on Line 6a leads to processing delays or rejection if supporting documentation does not match.
10. Previously assigned ITIN: If you already have an ITIN (even an expired one), you must renew it rather than apply for a new one.

How to Prevent Rejections

• Use a Certified Acceptance Agent to review your application before submission
• Double-check that your name on W-7 matches your passport exactly
• Verify all documents are current and unexpired
• Download the latest Form W-7 from irs.gov
• Include the required tax return with your application
• Use certified translations for all non-English documents
• Submit original documents or certified copies from issuing agencies
• Complete every required field on Form W-7

If your application is rejected, the IRS returns all submitted documents with a notice explaining the rejection reason. Address the specific issue and resubmit the complete application package. Do not resubmit only the corrected item; include the entire package (Form W-7, identification, and tax return) again.

What is the complete ITIN document checklist for LLC owners?

Use this checklist to gather all required documents before submitting your ITIN application. Having every item ready before starting prevents delays and rejections.

Required Documents Checklist

• ☐ Form W-7 (current version, completed and signed)
• ☐ Valid passport (original or certified copy from issuing agency) OR two alternative IRS-approved identification documents
• ☐ US federal tax return (Form 1040-NR, Form 5472 + pro-forma 1120, or treaty claim return)
• ☐ Certified English translations of all non-English documents
• ☐ Supporting exception documentation (if applying under an exception to the tax return requirement)

Additional Documents for LLC Owners

• ☐ Wyoming LLC Articles of Organization (for reference, not submitted to IRS)
• ☐ EIN confirmation letter (CP 575) for the LLC
• ☐ Operating agreement showing ownership structure
• ☐ Form 5472 showing reportable transactions (if applicable)

Before You Submit

• ☐ Verify name on W-7 matches identification document exactly
• ☐ Confirm identification documents are current (not expired)
• ☐ Verify Form W-7 is the current version
• ☐ Check Line 6a reason matches your tax filing situation
• ☐ Confirm tax return is complete and accurate
• ☐ Verify you wrote "ITIN TO BE REQUESTED" on the tax return where TIN is required
• ☐ Ensure Form W-7 is signed and dated
• ☐ Make copies of everything you submit for your records

Mailing Address for ITIN Applications

Mail your complete ITIN application package to:

Internal Revenue Service
Austin Service Center
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342

Use a trackable international shipping service (USPS Express Mail International, FedEx, DHL, or UPS) when mailing original documents. Keep the tracking number and proof of delivery. Standard international mail is not recommended for original passports due to the risk of loss.

Processing Timeline

Learn more about processing times and costs in our guide on ITIN processing time and cost. If you are unsure whether you need an ITIN for your LLC, read do I need an ITIN for my LLC. For the step-by-step application process, see how to get an ITIN for your LLC.