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Glossary

ITIN

Also known as: Individual Taxpayer Identification Number

identifier

A nine-digit tax processing number issued by the IRS to individuals who need to file US tax returns but are not eligible for a Social Security Number — including non-US owners who have a US filing obligation.

Full entry

Format

Nine digits, always starting with 9: 9XX-XX-XXXX. Easy to tell apart from an SSN.

Who needs one

  • Non-US owners who have to file a US income tax return (e.g. Form 1040-NR)
  • Non-US owners claiming a US tax treaty benefit (via Form W-8BEN with a treaty position)
  • Dependents / spouses on a US return

Not needed for 5472 ownership

A non-US owner of a US LLC filing Form 5472 does not need an ITIN purely because of the 5472 — the owner’s foreign tax ID is sufficient. ITIN comes up when the owner has to file their own US return as well.

See also: EIN, Form 1040-NR.

This is not tax advice. See the disclaimer.

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