ITIN guides
15 practical guides on ITIN for foreign-owned US LLC owners.
IRSN vs ITIN: What a Temporary IRS Number Means
An IRSN is not an ITIN. Learn why the IRS may process a return under a temporary number after a W-7 rejection and what to disclose when reapplying.
ITIN Name Changes: Marriage, Passport Updates, and Renewal
Separate an ITIN name correction from renewal after marriage or a passport update. Check legal-name evidence, prior ITIN details, and Form W-7 consistency.
ITIN for a Nonresident Spouse Filing a Joint Return: Form W-7 Package
Learn what belongs in a nonresident spouse's ITIN package when a joint federal return and Form W-7 are appropriate, and where personal tax advice is needed.
Can You Apply for an ITIN Without a Valid Passport?
A valid passport is not the only ITIN document route. Compare alternative identity documents, expired-passport limits, certified copies, and CAA assistance.
No ITIN Yet? File an Extension and Pay Tax Anyway
You can request a federal tax extension and make estimated payments without an ITIN. Learn which forms to use and why Form W-7 stays separate.
How to Fill Out Form W-7 as a Nonresident LLC Owner
Fill out Form W-7 correctly as a nonresident LLC owner: choose the right reason, match your documents, and submit a complete ITIN package.
ITIN Application Rejected? Fix CP567 or CP566
CP566 asks for more information; CP567 rejects an ITIN application. Diagnose the notice, repair the package, and respond or reapply correctly.
How to Refund 30% Withholding on Form 1042-S
A 30% Form 1042-S withholding entry is refundable only when it exceeds the correct US tax. Learn the Form 1040-NR and ITIN claim process.
ITIN Expired? How to Renew It
An ITIN expires after three tax years of non-use. Check your last-use year, learn when renewal is needed, and submit the right W-7 package.
When Does a Nonresident Actually Need an ITIN?
Many nonresidents do not need an ITIN. Use this decision guide to separate real US tax needs from LLC, EIN, banking and Form 5472 myths.
ITIN Application Checklist for Non-Residents
Use this ITIN application checklist to confirm eligibility, Form W-7 documents, tax-return requirements, passport options, and the next step.
CAA vs Mailing Your Passport vs an IRS ITIN Appointment
Compare three ITIN application routes: a Certifying Acceptance Agent, direct IRS mail, and a Taxpayer Assistance Center appointment.
How Much Does an ITIN Cost? IRS Fee vs CAA Service
The IRS charges no ITIN issuance fee. Compare free application routes with a $349 CAA service and see what professional ITIN help should include.
ITIN for Non-Resident Owners of US Rental Property
Learn when a non-resident landlord may need an ITIN, how Form 1040-NR and the section 871(d) election fit, and what a Form W-7 package requires.
Do You Need an ITIN to File Form 5472? The 2026 Answer
A foreign owner usually does not need an ITIN solely to file Form 5472. The LLC needs an EIN; the owner can use an FTIN and reference ID.