ITIN
FoundationsAn ITIN (Individual Taxpayer Identification Number) is a nine-digit personal tax ID the IRS issues to individuals who need to file US tax returns but cannot get a Social Security Number. For non-US residents, the ITIN is the primary way to establish a personal tax record in the United States — and from there, to start building a US credit history.
How it works. You file Form W-7 with the IRS, usually alongside your first US tax return. You must provide original or certified identification documents (typically a passport). You can apply through a Certifying Acceptance Agent (CAA) who verifies your passport and forwards the application, or you can mail it directly. Processing takes 7–11 weeks on average through standard channels; a CAA can streamline the document verification step so you don’t part with your original passport for months.
An ITIN does not authorize work in the US and does not provide immigration status. It is purely for tax reporting and identification purposes. However, because US credit bureaus use tax ID numbers to match records, an ITIN is the starting point for a foreign national to build a US credit file.
Example. A Brazilian investor owns a US LLC that earned rental income. She needs to file a 1040-NR to report that income. She applies for an ITIN by mailing Form W-7 with her passport (or visiting a CAA abroad). Once the ITIN is issued, she files her return, and the IRS now has a record linking her to her LLC. Over the following months, she can open a secured credit card using the ITIN and begin building a US credit score.
Read the full application guide in EIN & ITIN without an SSN, and learn how to turn an ITIN into creditworthiness in how to build US personal credit as a foreigner.