TIN application for non-residents

I searched for comprehensive, authoritative guidance about applying for TINs (ITIN and EIN) as a non-resident, including IRS forms and instructions, procedures for applicants without SSNs/ITINs, guidance for foreign-owned LLCs, and state-level registration and tax ID considerations for US businesses.

I used IRS pages and reputable legal resources. Key findings:

I searched for comprehensive, authoritative guidance about applying for TINs (ITIN and EIN) as a non-resident, including IRS forms and instructions, procedures for applicants without SSNs/ITINs, guidance for foreign-owned LLCs, and state-level registration and tax ID considerations for US businesses.

I used IRS pages and reputable legal resources. Key findings:

IRS overview of TINs and requirements

The IRS lists TIN types (SSN, EIN, ITIN) and explains when each is needed; ITIN is for certain nonresident and resident aliens who cannot obtain SSNs; EIN is required for business entities. (Source: IRS Taxpayer Identification Numbers)

ITIN (Form W-7)

Nonresident aliens apply using Form W-7 and must submit original or certified documents proving identity and foreign status (passport preferred). Applicants can apply by mail, at an IRS Taxpayer Assistance Center (if in the US), or through Certifying Acceptance Agents (domestic or abroad). Instructions for W-7 list acceptable documents and the reasons for filing (e.g., to claim tax treaty benefits). (Sources: IRS W-7 page; Obtaining an ITIN from abroad) 3) EIN (Form SS-4) for international applicants: Foreign entities and individuals may apply for an EIN by filing Form SS-4 by mail or fax; international applicants with no U.S. residence can't apply online and may call 267-941-1099 to obtain an EIN. When applying without an SSN/ITIN, applicants should write "N/A" for the SSN/ITIN field and may annotate the reason for applying (e.g., "For W-8BEN Purposes Only"). Special instructions exist for foreign entities with no U.S. filing requirement. (Sources: Instructions for Form SS-4; IRS EIN application pages) 4) Responsible party rules: The responsible party listed on Form SS-4 generally must be an individual who controls the entity; foreign responsible parties without SSN/ITIN should enter "Foreign" on line 7b. There is confusion historically; law firms and guides advise entering "Foreign" and using mail/fax or international phone application routes. (Source: Primerus article, LLC University guide)

State-level considerations

While EIN/ITIN are federal, states require registration and may require their own state tax IDs, sales tax permits, franchise tax accounts, and withholding registrations. Requirements and processes vary by state; foreign entities must often register as foreign entities to do business, designate a registered agent, and comply with state-specific tax withholding and franchise taxes. (Sources: search results prioritized state government pages and legal guidance) Action taken: I scraped IRS authoritative pages and reputable legal resources to collect instructions and practical notes. Next steps: I can now produce comprehensive blog content and a newsletter draft covering federal TIN application processes (ITIN and EIN) for non-residents, practical checklists, state registration considerations, and sample language for forms. If you want, I can also expand with state-specific appendices for particular states you care about (e.g., CA, NY, TX, FL). Please confirm whether to proceed to drafting the blog post and newsletter content, and whether to include state-specific appendices for particular states (if so, list states).