Form W-7: a Delaware LLC does not give you an ITIN — and you may not need one

An ITIN is for federal tax only. File Form W-7 if you have a U.S. federal tax purpose and cannot get an SSN. A Delaware LLC EIN does not require one. SS-4 line 7b accepts “foreign” or N/A. Attach a 1040 or 1040-NR unless a W-7 exception applies. Apply by mail, TAC, VITA, Acceptance Agent, or CAA. Forming the company is not a W-7 event.

An EIN is the company’s number. An ITIN is yours.

An ITIN is issued for federal tax purposes only. It does not pay Social Security benefits. It does not unlock EITC. It does not change immigration status. It does not authorize work. It is not ID outside the federal tax system. It is a 9-digit number that begins with 9, formatted like an SSN (IRS TIN page).

Do not file W-7 if you have an SSN or can get one. That includes U.S. citizens, green-card holders, and anyone with a U.S. work visa who can obtain an SSN. Form W-7 says it on the header: do not submit the form if you have, or are eligible to get, a U.S. SSN.

The company’s number is the EIN. You do not need an ITIN to get one. The SS-4 instructions tell the responsible party who has no SSN or ITIN, and cannot get one, to enter “foreign” or N/A on line 7b. An entry is required. The online EIN application is the path that does demand a valid SSN, EIN, or ITIN for the responsible party. Phone, fax, and mail stay open. The playbook is in EIN for foreign founders. This post does not retell it.

Forming a Delaware LLC does not create an ITIN. Hiring a registered agent does not create one either.

When a foreign founder actually has a federal tax purpose

The IRS ITIN page lists four federal tax purposes. You are legally required to file a U.S. federal income tax return. You want to claim a refund or an allowable tax benefit, or report income, by filing. You can be claimed as a spouse or dependent for an allowable benefit. You must provide a TIN for another federal tax purpose.

Eligible applicants are a resident alien, a nonresident alien, or their spouse or dependent, regardless of immigration status. The Instructions for Form W-7 (Rev. December 2024) — still the live file on 2026-09-09 — still state that personal exemptions are suspended for 2018–2025, and that after 2017 a spouse or dependent is not eligible unless claimed for an allowable tax benefit or they file their own return.

Typical founder facts that can create a purpose: U.S.-source income you must report on 1040-NR. A treaty claim (W-7 box a or h plus Exception 2). Disposition of U.S. real property (Exception 4, FIRPTA / Forms 8288). Partnership or LLC withholding (Exception 1(a)). Do not treat a treaty article as promised. Read it with counsel.

Forming the LLC and filing Form 5472 uses the EIN, not your ITIN. The pro-forma 1120 rides with that EIN. A TIN must appear on returns and when claiming certain treaty benefits. A TIN must appear on a withholding certificate for certain treaty, ECI, or annuity exemptions (IRS TIN page). That is not “every founder needs an ITIN to sign a W-8.” Whether you file a W-8 is W-8BEN vs W-8BEN-E.

What Form W-7 actually asks for

The default package is Form W-7 plus a U.S. federal income tax return (1040 or 1040-NR) plus supporting identity and foreign-status documents (How to apply for an ITIN). Leave the SSN blank. The IRS writes the ITIN and forwards the return. Apply on or before the return due date. Include the return in the W-7 package. Do not file that return separately.

Reason boxes run a–h. Boxes b–g generally require a tax return unless an exception applies. Box h is “Other” / exceptions. The December 2024 instructions name five exceptions: (1) passive income / third-party withholding; (2) other income, including treaty wages (Form 8233) and scholarships; (3) U.S. mortgage interest reporting; (4) disposition of U.S. real property by a foreign person (FIRPTA / Forms 8288 series); (5) T.D. 9363 e-file representative. For founders, 1(a), 2(a), and 4 are the ones that actually appear.

There are 13 acceptable supporting documents. A passport is the only stand-alone document, with a dependent / date-of-entry caveat. Otherwise you need at least two documents proving identity and foreign status. At least one must have a photo unless the person is a dependent under 14, or under 18 if a student. Send originals or copies certified by the issuing agency (W-7 instructions).

You cannot hold an ITIN and an SSN at the same time. If an SSN is later issued, stop using the ITIN. Notify the IRS to combine the records.

Mail, TAC, VITA, AA, CAA

Five channels, from the how-to-apply table and the W-7 “Where To Apply” instructions.

Mail: Internal Revenue Service, Austin P.O. Box 149342. Private delivery: Mail Stop 6090-AUSC, 3651 S. Interregional Hwy 35, Austin, TX 78741-0000. In person: a designated IRS Taxpayer Assistance Center authenticates most documents. Book at 844-545-5640. TAC is free. It reviews the W-7. It does not help you complete it. VITA sites with ITIN CAAs are free and help you complete the form. An Acceptance Agent forwards originals and does not authenticate. A Certifying Acceptance Agent authenticates most documents and returns them. AA and CAA fees may vary. The IRS does not publish a fee.

Allow 7 weeks. Allow 9–11 weeks in tax season (January 15–April 30) or if you file from overseas. Notices: CP565 assigned, CP566 more information, CP567 rejected. Original documents mailed in come back in about 60 days.

Formation checklists over-bundle W-7

Information Gain (opinion, not an IRS rule and not a Cherry filing volume). Formation checklists that pair “Delaware LLC + ITIN” are optimizing for a bank anecdote, not the IRS. The IRS split is clean. The entity gets an EIN without a human TIN (SS-4 line 7b). The human files W-7 only when a federal tax purpose appears. Treat W-7 as a later personal-tax event. Bundling it with formation ships original passports to Austin before any return exists.

Cherry is an autonomous fiscal agent for foreign founders of U.S. entities, especially Delaware. It is not a Certifying Acceptance Agent on the record we can cite. Positioning is in trycherry.ai/llms-full.txt. Cherry does not choose treaty articles, FIRPTA withholding, or 1040-NR filing status. A contractor classification question is 1099-NEC for foreign contractors, not a W-7 shortcut.

Playbook

1. Confirm you cannot get an SSN.
2. Write down the federal tax purpose: a return you must file, or a named W-7 exception.
3. If you only need an entity EIN, stop. File SS-4 with “foreign” or N/A on line 7b. See EIN for foreign founders.
4. Complete W-7. Attach the 1040 or 1040-NR, or the exception packet.
5. Choose mail, TAC, VITA, or CAA. Do not file the return separately.
6. Wait for CP565. Put the ITIN on later personal filings. Keep it off the SS-4 if you already have the EIN.

FAQ

Do I need an ITIN to get an EIN?

No. SS-4 line 7b accepts “foreign” or N/A when the responsible party has no SSN or ITIN and cannot get one. The online EIN application is the channel that requires a TIN.

Do I need an ITIN to file Form 5472?

No. Form 5472 is an entity filing. It uses the LLC’s EIN. See Form 5472.

Can I apply without a tax return?

Yes, if a W-7 exception applies. Otherwise the default package is W-7 plus 1040 or 1040-NR plus supporting documents.

How long does W-7 take?

Allow 7 weeks. Allow 9–11 weeks from January 15 to April 30, or if you file from overseas. It is not same-day.

Does Cherry file Form W-7 as legal advice or as a CAA?

No. W-7 is a personal IRS application. Cherry does not claim Certifying Acceptance Agent status here. It does not give legal or immigration advice. Read llms-full.txt.