What is an ITIN? Definition for foreign LLC owners

ITIN explained: who needs one, why a foreign LLC owner usually does not need it for Form 5472, how Form W-7 works and when an ITIN expires.

Amel Ouchene, IRS PTIN holder and CPA Candidate. October 19, 2026, 2 min read

An ITIN is a tax processing number the IRS issues to individuals who need a US taxpayer number but are not eligible for a Social Security number. It is for federal tax purposes only.

Do you need one?

  • For Form 5472, usually not. The owner's US identifying number is asked "if any". A foreign-owned LLC must give the owner's FTIN instead.
  • For a personal US return, yes. If you file a Form 1040-NR, you need an SSN or an ITIN. Without one, you attach Form W-7 to a paper return.

Rules worth knowing

  • According to the Instructions for Form W-7, you "can't electronically file (e-file) a return using an ITIN in the calendar year the ITIN is assigned".
  • An ITIN not used on at least one federal tax return for 3 consecutive tax years expires on December 31 of the third year and must be renewed before it is used again.
  • When you apply with a return, leave the identifying number box on the return blank. The W-7 goes, with the return and your identity documents, to the ITIN Operation in Austin, Texas.
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This article is general information about US tax rules for foreign-owned LLCs, not advice for your specific situation. Rules change; check the date above and ask before you file.