Cross-border
Getting an ITIN From Pakistan: Who Actually Needs One
You need an ITIN only if you have a US federal tax purpose and cannot get a Social Security Number: typically a personal US return to file, or a treaty rate to claim. Owning a US LLC is not, on its own, that purpose. The LLC's Form 5472 runs on the LLC's EIN, and the owner's number is asked for only "if any". From Pakistan, the IRS says to allow 9 to 11 weeks.
We do this for clients:ITIN Application for Non-US Citizens
Where these figures come from
- Sources
- Sourced from the IRS Instructions for Form W-7 (Rev. December 2024) and the IRS's ITIN guidance.
- Last checked against the sources
- by BarrioVibe.
This is general guidance from the sources above, not advice on your situation. Procedures and official fees change, so confirm the current position before you file, or speak to us first.
What an ITIN is, and what it is not
An ITIN is a nine-digit number the IRS issues to an individual who is required for federal tax purposes to have a US taxpayer identification number but does not have, and is not eligible for, a Social Security Number. The IRS test is short: you need one if you have a federal tax purpose and you are not eligible for an SSN.
It is issued for federal tax purposes only. The IRS states that it does not qualify you for Social Security benefits, does not provide or change immigration status, does not authorise you to work in the US, and does not serve as identification outside the federal tax system. It identifies you, the person. The EIN identifies the company. They are not substitutes for each other.
Who needs one, and who does not
The IRS defines a federal tax purpose as being required to file a US federal income tax return, filing one to claim a refund or report income, being claimed as a spouse or dependent for an allowable tax benefit, or having to provide a taxpayer number for another federal tax purpose.
| Situation | ITIN? |
|---|---|
| You own a foreign-owned single-member US LLC and file Form 5472 for it | Not for that filing. It runs on the LLC's EIN |
| You are applying for the LLC's EIN | No. Write "foreign" on Form SS-4 line 7b |
| You must file a personal US return (Form 1040-NR) to report income or claim a refund | Yes, reason b |
| You are claiming a reduced treaty rate on US income paid to you, where an ITIN is required | Yes, reason a, together with box h and Exception 1 or 2 |
| You are married to a US citizen or resident and electing to file jointly | Yes, reason e |
| You are eligible for an SSN, for example with a US work visa | No. Apply for the SSN instead |
The W-7 reasons a Pakistani applicant actually uses
Form W-7 has eight reason boxes, a to h, and one must be checked even on a renewal. Most boxes cover US residents, dependants and students. These are the ones that fit someone living in Pakistan.
- a. Nonresident alien required to get an ITIN to claim a tax treaty benefit. Must be paired with box h and the exception that applies, with the treaty country and article number entered
- b. Nonresident alien filing a US federal tax return, to report income or only to claim a refund. A complete non-US address is required on line 3
- e. Spouse of a US citizen or resident alien, including a nonresident spouse electing to file jointly
- h. Other. Used with one of the five exceptions below when no return is attached, or with a detailed written reason and supporting documents where nothing else fits
The five exceptions, where no tax return is attached
A first-time application must go with the US federal tax return the ITIN is needed for, unless one of these exceptions applies. Each is claimed on the line next to box h, by number, sub-letter and category.
- Exception 1: passive income such as partnership, interest, annuity or rental income that is subject to third-party withholding or covered by treaty benefits. The instructions are explicit that if you are required to file a federal tax return, you are not eligible for Exception 1
- Exception 2: claiming treaty benefits on wages, salary, compensation, honoraria, scholarships, fellowships, grants or gambling income, or receiving taxable scholarship income without a treaty claim
- Exception 3: interest on a home mortgage for US property you own, where the lender reports it
- Exception 4: the disposition of a US real property interest by a foreign person, which is generally subject to withholding by the buyer
- Exception 5: a non-US representative of a foreign corporation who needs an ITIN to meet its e-filing requirement under Treasury Decision 9363
Supporting documents
Every application, new or renewal, must prove identity and foreign status, using originals or copies certified by the agency that issued them.
- A valid passport is the only document that works on its own. With it, nothing else from the IRS list is needed
- Without a passport, at least two documents from the IRS list of thirteen, at least one with a photograph. A national identity card qualifies only if it shows name, photograph, address, date of birth and an expiry date
- Documents must be current when submitted. For postal applications the postmark generally fixes that date
- Name, date of birth and country of citizenship must match what is on the W-7
- A notarised copy is not a certified copy. Certification comes from the issuing agency, or from officers at a US embassy or consulate, which the instructions say to contact in advance because services vary by country
- The IRS may later ask for a certified translation of any document not in English
The three ways to apply, and what happens to your passport
This is the choice that matters most from Pakistan, because the postal route means the IRS holds whatever originals you send until processing is done.
| Route | How it works | Your passport |
|---|---|---|
| By post or courier to the IRS in Austin | W-7, the return or exception documents, and originals or certified copies, sent together | Originals are posted to the US and returned by post. The instructions say to call if they have not come back within 60 days |
| Certifying Acceptance Agent | An IRS-authorised agent checks your documents and sends the application to the IRS | Verified and returned to you immediately. The original never leaves your hands |
| IRS Taxpayer Assistance Center | In person at a designated IRS office, by appointment only, booked on 844-545-5640 | Verified and returned immediately. Only practical if you are in the United States |
Where to send it
From the IRS instructions for Form W-7, revised December 2024. Re-check them against the current revision before posting anything.
- By post: Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342
- By courier (the IRS calls these private delivery services): Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000
- If a return goes with the application, it goes to this address as well. The instructions say not to use the mailing address printed in the return's own instructions, such as Form 1040-NR, because the return is processed as part of the application package
Expiry and renewal
An ITIN that has not been included on at least one US federal tax return for three consecutive tax years expires on 31 December of the third of those years. An ITIN issued before 2013 that has never been renewed also needs renewing before it goes on a return.
You renew only if the number is going onto a tax return. An expired ITIN can still be used on information returns that others file about payments to you, such as a Form 1099. Renewal uses the same Form W-7 with "Renew an existing ITIN" checked, a reason box still checked, your existing ITIN and the name it was issued under on line 6f, and generally the return you are filing attached. The same documents are required as for a first application.
Questions
The questionspeople ask
Do I need an ITIN to own a US LLC from Pakistan?
Not for that reason alone. The LLC's Form 5472 and pro forma Form 1120 run on the LLC's EIN. The Form 5472 instructions ask for the owner's US identifying number only "if any", and otherwise use a reference ID number the LLC assigns itself. You need an ITIN if you personally have a US return to file or a treaty benefit to claim.
Do I need an ITIN to get an EIN?
No. The Form SS-4 instructions tell a responsible party who has no SSN or ITIN and is ineligible for one to write "foreign" on line 7b. The online EIN application is not available to applicants outside the US, so the EIN is obtained by phone, fax or post.
How long does an ITIN take from Pakistan?
The IRS says to allow 9 to 11 weeks for an application filed from overseas, whatever the time of year. Seven weeks is the figure for a domestic application outside the 15 January to 30 April peak.
Do I have to post my original passport to the IRS?
Not if a Certifying Acceptance Agent authenticates it, because a CAA verifies the passport and returns it immediately. A copy certified by the issuing agency is also accepted. Posting originals is the default for the direct route, and the IRS returns them by post.
Can I apply for an ITIN without a tax return?
Only under one of the five exceptions listed in the W-7 instructions, claimed on the line next to box h: passive income with third-party withholding or treaty benefits, other treaty-covered income, reported US mortgage interest, US real property dispositions, and Treasury Decision 9363. Otherwise the application goes with the return the ITIN is needed for.
Will a nil return get me an ITIN?
Generally not. The IRS states that a tax return containing all zero entries will not show a federal tax purpose, and that in that case you do not need to file a return or apply for an ITIN.
Where do I mail Form W-7?
By post to Internal Revenue Service, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342, or by courier to ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional, Hwy 35, Austin, TX 78741-0000. An attached return goes to the same address, not the one in the return's own instructions.
When does an ITIN expire?
When it has not appeared on a US federal tax return for three consecutive tax years, on 31 December of the third year. An ITIN issued before 2013 and never renewed also needs renewing. You only renew when the number is going onto a tax return.
Does an ITIN let me work in the US or open a US bank account?
It does not authorise work, provide or change immigration status, or qualify you for Social Security benefits, and the IRS says it does not serve as identification outside the federal tax system. Whether a bank accepts it is the bank's own policy, not an IRS rule.
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Not sure you need an ITIN at all?
Owning an LLC is not, by itself, a reason to apply. We check your reason against the W-7 before anything is prepared, and use a certification route that keeps your passport in Pakistan.