A US tax number for you, as the owner, when the IRS rules call for one.
An ITIN is your own US tax number for a federal tax reason. We check first, free, whether you need one, then prepare your Form W-7 package for the post or an IRS-listed acceptance agent in Pakistan.
Facts on this page last checked against official sources on
- ITIN help · from $199
- +$99 per family member
- 42 IRS-listed agents in Pakistan
In short
You need an ITIN yourself when you have a federal tax purpose and can't get an SSN: for example, a US tax return you must file, or a refund or treaty benefit you claim. Your LLC uses its own EIN, and Form 5472 takes the owner's US identifying number "if any", with a reference ID number in its place when there is none.
A US tax number for a person, for federal tax only.
The IRS says: "An ITIN is issued by the IRS for federal tax purposes only." It is a 9-digit number for someone who needs a US taxpayer identification number and isn't eligible for a Social Security number. The IRS adds that an ITIN doesn't serve as identification outside the federal tax system, and doesn't authorize work in the US.
In the IRS's words: "You need an ITIN if you have a federal tax purpose and you’re not eligible for an SSN." You have one when you are legally required to file a US federal income tax return, want to claim a refund or tax benefit by filing one, can be claimed as a spouse or dependent for an allowable tax benefit, or must give a tax number for another federal tax purpose.
Your company's own number is the EIN. The EIN comes with formation, or on its own for an LLC you already have.
Do you need an ITIN? Your situation, checked.
The usual situations for an owner of a US LLC who lives outside the US, from the IRS's own instructions and the providers' own help pages. Your free check starts from your own facts.
| Your situation | ITIN? | Why |
|---|---|---|
| Single-member LLC, owner not engaged in a US trade or business, no tax due beyond what was withheld | No | No Form 1040-NR is due, and Form 5472 takes a reference ID number when there is no US number (Form 1040-NR and Form 5472 instructions). |
| Owner engaged in a US trade or business, so a Form 1040-NR is due | Yes | Table A of the Form 1040-NR instructions requires the return even with no US-source income; the W-7 goes with it under reason box b. |
| Claiming a tax treaty benefit, or a refund of US tax withheld | Yes | W-7 reason box a covers a treaty benefit, and a refund is claimed on a Form 1040-NR (W-7 and Form 1040-NR instructions). |
| Partner in a multi-member LLC taxed as a partnership, with a Schedule K-1 or Form 8805 | Usually yes | A partner in a partnership engaged in a US trade or business is treated as engaged in one too, so a Form 1040-NR is due (Publication 519). |
| Getting your LLC's EIN | No | Form SS-4 takes "foreign" or N/A for a responsible party with no SSN or ITIN (Form SS-4 instructions). |
| Filing Form 5472 for your LLC | No | The owner's US identifying number goes in "if any", with a reference ID number in its place (Form 5472 instructions). |
| Opening a Stripe account | No | Stripe asks a representative who is not a US individual for their local non-US tax ID and documents. |
| Opening a PayPal Business account for the LLC | No | PayPal asks for the business's EIN, and passport details for an owner with no US tax ID. |
| An extension, or estimated tax payments | No | "ITIN not needed for estimated tax payments or extensions." (W-7 instructions) |
Some banks and payment providers ask for an ITIN. The IRS issues one only for a federal tax reason, such as a US tax return you need to file. We check your reason first, free, and prepare the application that fits it.
When a Form 1040-NR comes in, and the W-7 exceptions.
The Form 1040-NR instructions for 2025 list who must file that return. The first case reads: "You were a nonresident alien engaged in a trade or business in the United States during 2025. You must file even if:" no income from a trade or business conducted in the US, "You have no U.S. source income", or income exempt from US tax under a tax treaty or the Internal Revenue Code.
An owner who files a 1040-NR and can't get an SSN applies for the ITIN with that return. Form W-7 reason box b covers "A nonresident alien who must file a U.S. federal tax return to report income effectively or not effectively connected with the conduct of a trade or business in the United States". The W-7 instructions add: "If you’re required to file a federal tax return, then you aren’t eligible for Exception 1."
IRS Publication 519 says: "Whether you are engaged in a trade or business in the United States depends on the nature of your activities." It also says: "If you own and operate a business in the United States selling services, products, or merchandise, you are, with certain exceptions, engaged in a trade or business in the United States." A member of a partnership engaged in a US trade or business is treated as engaged in one too. For an online seller, the answer turns on the facts. Do I owe US tax on my LLC's income? sets out how the IRS frames it, and your written quote starts from your own facts.
Most new ITIN applications go with the US federal tax return the number is needed for: Form W-7 is attached to the front of that return. The W-7 instructions also list exceptions, and an application under one of them is sent without a return, with the documents that exception's table lists.
- Exception 1. Passive income subject to third-party withholding or tax treaty benefits, such as interest, rental or partnership income reported on Form 1042-S, Form 8805 or Schedule K-1 (Form 1065). It is closed to anyone who must file a federal tax return.
- Exception 2. Other income where you claim a US tax treaty benefit, such as wages or honoraria, or receive taxable scholarship or grant income.
- Exception 3. Mortgage interest on US real property you own, reported by the lender.
- Exception 4. A sale of US real property by a foreign person, subject to withholding by the buyer.
- Exception 5. A non-US representative of a foreign corporation who needs an ITIN to meet an IRS e-filing requirement under T.D. 9363.
We prepare W-7 packages under an exception now. If your application must go with a US tax return, such as Form 1040-NR, your quote says how we handle it.
Your W-7 package, prepared and ready to sign.
- Your reason checked first, free, against the IRS's federal tax purposes and the W-7 reason boxes
- Form W-7 prepared for you, and for each family member applying with you
- The documents your W-7 exception's table lists; when your W-7 must go with a US tax return, your quote sets out that route
- Your passport route set out: the original or a certified copy by post, or an IRS-listed acceptance agent in Pakistan
- The package assembled for you to sign and post, or to hand to your acceptance agent
Three steps, starting with a free check.
- 01
Tell us your reason
Say what the ITIN is for and whether a US tax return goes with it. We check it against the IRS's federal tax purposes, free, and reply with a written quote.
- 02
We prepare your package
Form W-7 for each person applying, with the documents your reason calls for and your passport route set out. Your quote gives the date it is ready.
- 03
You sign and send it
You sign and post the package, or take it to an IRS-listed acceptance agent in Pakistan, who checks your passport and sends it on.
Two ways to present your passport from Pakistan.
A valid passport is the only stand-alone document: it proves both identity and foreign status for Form W-7. The IRS takes the original or a certified copy.
By post: the original passport, or a certified copy from the passport office that issued it, carrying its official seal, goes to the IRS with the application. The W-7 instructions say: "Original documents you submit will be returned to you at the mailing address shown on your Form W-7."
Through an acceptance agent: a Certifying Acceptance Agent checks your passport, returns it to you straight away and mails the application package to the IRS. The IRS page for Pakistan, updated 23 October 2026, lists 42 acceptance agents, and none carries the asterisk the IRS uses for agents who are not certifying. On agents' fees the IRS says: "Fees for service may vary." You pay the agent's fee to the agent.
| City | Agents listed |
|---|---|
| Lahore | 20 |
| Karachi | 6 |
| Islamabad | 5 |
| Rawalpindi | 3 |
| Abbottabad, Dera Ismail Khan, Faisalabad, Mandi Bahauddin, Okara, Pakpattan, Peshawar, Sharaq Pur Sharif | 1 each |
The list changes: see the IRS acceptance agents page for Pakistan, part of its list of acceptance agents by country. Your quote names the route you choose.
ITIN help from $199, +$99 per family member.
Each person applying has their own Form W-7, and a spouse or dependent qualifies for an ITIN when they can be claimed for an allowable tax benefit or file their own tax return. You pay in PKR by bank transfer after you accept your written quote. An acceptance agent sets and charges its own fee.
ITIN application help
- Your reason checked first, free
- Form W-7 package under an exception, no tax return needed
- Your passport route set out, by post or an IRS-listed acceptance agent in Pakistan
ITIN questions from Pakistan.
Answered from the IRS's and the providers' own pages, read in October 2026. Your written quote covers your own situation.
Does my LLC need an ITIN?
An ITIN belongs to a person. The company uses its EIN. Form 5472 asks for the owner's US identifying number if any, and takes a reference ID number when none is entered.
Do I need an ITIN before my LLC can get an EIN?
No. The Form SS-4 instructions take “foreign” or N/A for a responsible party who has no SSN or ITIN and can't get one. The EIN comes with formation, or on its own for an LLC you already have.
Do I need an ITIN to open a Stripe or PayPal account?
Not for the account itself. Stripe asks a non-US representative for their local non-US tax ID; PayPal asks for the LLC's EIN, and passport details for an owner with no US tax ID. Each provider decides on its own accounts.
A bank asked me for an ITIN. Can I apply for that?
Some banks and payment providers ask for an ITIN. The IRS issues one only for a federal tax reason, such as a US tax return you need to file. We check your reason first, free, and prepare the application that fits it.
Can my spouse or children get an ITIN with mine?
Each person applies on their own Form W-7, and the IRS issues an ITIN to a spouse or dependent who can be claimed for an allowable tax benefit or files their own return. We check each person's reason in the same free check; each additional person in the same package is $99.
What happens to my passport?
By post, the IRS returns original documents to the mailing address on your Form W-7. A certified copy from the issuing agency, or a Certifying Acceptance Agent who checks the original and hands it back, keeps your passport with you.
Where are the acceptance agents in Pakistan?
The IRS list for Pakistan, updated 23 October 2026, has 42 agents: 20 in Lahore, 6 in Karachi, 5 in Islamabad, 3 in Rawalpindi and one each in eight other cities.
Does an ITIN expire?
An ITIN that isn't used on a US federal tax return for 3 consecutive tax years expires on 31 December after the third year, and is renewed before it is used on a return again. An ITIN used only on information returns filed by others can still be used on them.
Do you advise on Pakistan tax numbers too?
We handle your US company papers, EIN and ITIN help, books and yearly US filings. For Pakistan tax, a Pakistani tax adviser is the right person.
Check if you need an ITIN — free.
Say what the ITIN is for, who is applying and whether a US tax return goes with it. We check your reason first, free, and reply with a written quote: the route, the price and the date your package is ready.
Thanks, your quote request is with us.
We reply by email within 1 business day. A confirmation is on its way to your inbox.
Prefer to talk first?
You pay only after you accept a written quote.
Monday to Friday, 10am to 7pm Pakistan time.