ITIN (Individual Taxpayer Identification Number)

The IRS issues an ITIN, on Form W-7, to people who need to file or be reported on a US tax return and can't get an SSN. A founder abroad who owns an LLC with no US trade or business usually never needs one. You'd need one to report US income on your own return, to claim a treaty rate if your country doesn't issue you a tax number, or when a particular bank or platform insists.

You apply with your original passport, a copy certified by the passport office, or through a Certifying Acceptance Agent who checks the original. The IRS says to allow seven weeks, or nine to eleven from abroad. An ITIN doesn't speed up an EIN.