As we near the first set of IRS filing deadlines on March 15, 2026, for partnerships, and April 15, 2026, for individual returns, foreign LLC owners need to obtain a valid Individual Taxpayer Identification Number (ITIN). ITINs will be a requirement for completing your 2025 tax obligations, along with Form 1065, Form 1040NR, and Form 5472.

Foreign LLC owners are not able to file those documents without an ITIN for foreign LLC owners. You will have to capture and file the income of your LLC, along with the profit and loss of the business, and submit those alongside your personal taxes. The IRS will be expecting tax filings and documentation, and the penalty for not filing promptly is severe. Penalty abatement and compliance enforcement will be a problem too, with an average 6-8 week turnaround for tax submissions.

What Is an ITIN and Why Does the IRS Require It for Foreign LLC Owners

An ITIN is a tax processing number issued by the IRS for individuals who have tax obligations in the United States but cannot obtain a Social Security number. It is a 9-digit number in the format of 9XX-XX-XXXX.

Foreign LLC owners need to secure an ITIN for foreign LLC owners because:

• Reporting Income: You have to report your portion of income or loss from the LLC, even if you haven’t taken any money out.
• Required Forms: Foreign members need valid ITINs to file Forms 1065, 5472, and 1040NR.
• Tax Treaty Claims: Reduced withholding rates or exemptions can be claimed with ITINs.
• Complying: This shows the IRS you have a legitimate taxpayer status.

Without ITINs, you will get a rejection of your tax return. This will result in penalties and numerous issues regarding compliance.

The Connection Between ITIN, EIN, and IRS Compliance

Tax compliance for 2025 revolves heavily around understanding this compliance ID system.

The EIN (Employer Identification Number) works like an SSN for your LLC, and is how the IRS recognizes your LLC as a business entity.

An ITIN (Individual Taxpayer Identification Number) is how the IRS recognizes you as an individual.

Non-resident founders must have both. For example, if a foreign single-member LLC owner is filing Form 5472, it must report transactions between themself and the LLC. For this form, the LLC’s EIN and your personal ITIN are required. Without one or the other, the IRS issues a rejection, and the owner can expect compliance notices and penalties.

Step-by-Step: Applying for ITIN (Form W-7) Before the Filing Deadline

To get an ITIN, the first step is to fill out IRS Form W-7 and submit it along with the required documents listed below:

Required Documents

• A passport (can be a certified document or the original)
• LLC ownership documents (Articles of Organization, Operating Agreement)
• Federal tax return (1040NR, or 1065 K-1, or the relevant return attached to W-7)

Three Application Methods

There are three methods of applying for an ITIN:

Method 1: Mail Submission

Send Form W-7, tax return, and identification documents to:

IRS Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342

Method 2: Certifying Acceptance Agent (CAA)

You can work with an IRS-authorized CAA who verifies documents. This method expedites processing, and it is quicker and more reliable, as you keep the original documents.

Method 3: In-Person Appointment

You can schedule an appointment at an IRS Taxpayer Assistance Center and present a W-7 with all documents and tax returns for immediate review.

Important Timeline

ITIN processing can take 6-8 weeks during tax season, and even longer at times. To ensure you have all your documents to meet the deadlines, we recommend you apply by early February.

Common Errors That Delay ITIN Approval During Tax Season

Even minor errors could add weeks to your ITIN processing time. Here are the common mistakes made by LLC owners from abroad:

Common Error	Consequence	Prevention Strategy
Expired passport	An attempt to process your form will be flagged and rejected	Verify passport validity on your documents will need to extend at least 6 months
Neglecting to attach a federal tax return	Your W-7 will be unprocessed and sent back	Always enclose your 1040NR, 1065, or whatever return you are using
Uncertified copy of documents	You will need to submit the document or re-certification	Utilize a CAA or IRS TAC for document validation
Wrong code on your W-7 form	You will hold up processing while the IRS seeks clarification	If applying with a tax return, select code “a”
Wrong address on the W-7	Your application will get lost or sent back and undelivered	Verify the address of the Austin Service Center
Old version of the W-7 form	You will get rejected for using obsolete documents	Make sure that you are downloading the most current version from IRS.gov

Renewal and Expiry: Keep Your ITIN Active for Future Filings

Remember, ITINs will expire after three consecutive years of non-use. Therefore, if you haven’t filed taxes that required your ITIN after 2022, it might have expired, and the IRS will not let you use your ITIN for your 2025 filing. Note that for ITINs issued before 2013, if your middle digits are 70-87, you will also have specific expiration dates.

Renewal Process

To renew your ITIN, you must submit the ITIN renewal application Form W-7 along with your expired ITIN, current ID, and the tax return for 2025. These documents can be submitted by mail, via a CAA, or in person.

Also, keeping an active ITIN for foreign LLC owners helps with compliance continuity and avoids interruptions for multi-year operations in filing your taxes.

How EasyFiling Helps You File Smoothly This IRS Season

Tax compliance and filing can become harder and more complicated for owners of foreign LLCs, especially during tax season. EasyFiling helps with that.

Complete Services

• Preparation of Form W-7 with document review by our specialists
• Partnerships with CAAs for quicker processing
• Tax Return preparation (Forms 1065, 1040NR, 5472)
• Acquisition of EIN along with continued compliance assistance

Why EasyFiling

• Expertise for Non-residents: Understanding the problems foreign owners face, especially with the conversion of currency and tax treaty benefits
• Digital: The entire process is remote via secured portals
• Easy and simple: Streamlining the entire process through annual compliance

FAQ: ITIN and IRS Filing Questions for 2025–26

How long in advance should I file for an ITIN to meet the deadline?

If you file for an ITIN, you can expect to receive it in the standard 6-8 weeks or 10-12 weeks during the busy season. Certified Acceptance Agents (CAAs) can shorten this to 4-6 weeks. To meet April deadlines, apply by early February.

I have an EIN. Do I still need an ITIN?

Yes, you still need an ITIN. Your EIN is for your business, whereas an ITIN for foreign LLC owners is for you. Both need to be provided for Forms 5472, 1065, and 1040NR.

Can I use my old ITIN for the 2025 return?

Only if the ITIN has not expired. ITINs expire after three years of inactivity or if the ITIN was issued before 2013 with the middle numbers 70-87. Renew it before you file.

Don’t Wait—Apply for Your ITIN and File Early

As of this tax season, getting an ITIN for foreign LLC owners is necessary for IRS compliance. ITINs are required to complete filing for Form 1065, Form 5472, and Form 1040NR. After filing, the ITINs will enable you to finish the entire filing process.

Not having a valid ITIN means:

• Tax returns can be turned down and submitted multiple times
• Fines will be charged if filings are done late
• IRS will send compliance notices
• Your business will lose credibility

To avoid delays and documentation issues, spend a little time gathering your passport, LLC documents, and tax information before tax season begins.