Form W-7
Form W-7 is the US tax form you use to apply for an ITIN (Individual Taxpayer Identification Number) if you don't have a US Social Security Number. It's essential for non-US founders who need a US business bank account, credit cards, and EIN.
What Is Form W-7?
Form W-7 is the IRS application for an Individual Taxpayer Identification Number (ITIN). If you're a non-US citizen without a Social Security Number, you use W-7 to get an ITIN, a nine-digit identifier the IRS uses to track your US tax obligations and income.
You do not need a visa or US residency to apply. The ITIN exists specifically for people ineligible for an SSN but who must file US taxes or open a US bank account.
Why Non-US Founders Need Form W-7
When you form a US LLC as a non-resident founder, the LLC requires a tax ID. If you're the sole owner and a non-resident alien, you'll need an ITIN to:
- Apply for an EIN (Employer Identification Number) for your LLC
- Open a US business bank account remotely
- Apply for US business credit cards
- File annual tax returns (even if you owe no US tax)
- Build US business credit history
How Form W-7 Fits the US LLC Journey
Your typical sequence is:
- Form W-7 (apply for ITIN)
- Receive ITIN by mail
- Form SS-4 (apply for EIN using your new ITIN)
- Receive EIN
- Open US business bank account with ITIN and EIN
- Build credit with US business cards
Many founders use a done-for-you service like Founders Credit to handle all these forms and applications remotely, without visiting the US.
What You Need to File W-7
- Valid passport or national ID
- Proof of US tax requirement (letter from your accountant, or reference to your LLC formation)
- Completed Form W-7
- Copy of your identity document (certified translation if not in English)
You submit by mail to the IRS. Processing typically takes 4 to 8 weeks. Some applicants use an IRS Acceptance Agent to speed verification, though this is optional and adds cost.
Common Misconceptions
An ITIN is not a work visa. You cannot use it to work in the US illegally. It is purely a tax ID.
An ITIN does not grant you permanent status or immigration rights. It expires after five years of no US tax activity, but can be renewed.
You do not need a US address to apply. A care-of address outside the US is acceptable.
After You Get Your ITIN
Once your ITIN arrives (usually as a letter from the IRS), you can immediately apply for an EIN. The EIN application (Form SS-4) is faster, often approved in one business day by phone or fax.
With both ITIN and EIN in hand, you can open a US business bank account remotely through Mercury, Wise, Relay, or traditional banks that accept non-resident applicants. You'll also qualify for US business credit products from Brex, American Express, and other issuers.
Frequently asked questions
Do I need a visa or US residency to file Form W-7?
No. Form W-7 is designed for non-residents without a visa. You need only to demonstrate a reason to file US taxes, such as owning a US LLC.
How long does it take to get an ITIN?
Standard processing is 4 to 8 weeks by mail. Using an IRS Acceptance Agent can reduce this to 10 to 14 days but adds cost.
Can I open a US bank account before my ITIN arrives?
Some banks require your ITIN and EIN before opening an account. Others may accept Form W-7 receipts as temporary proof. Check with your bank.
Do I file taxes every year if I have an ITIN and US LLC?
Yes. Even if your LLC has no income, foreign-owned single-member LLCs must file Form 5472 (information return) and a pro-forma Form 1120 annually. Not filing carries a 25,000 USD penalty.
Can I use my ITIN to get a US Social Security Number later?
No. An ITIN is final; it does not convert to an SSN. Only legal residents or citizens can obtain an SSN.
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