Tax compliance
When non-resident Delaware LLC owners actually need an ITIN
Most non-resident LLC owners do not need an ITIN. The narrow situations where one is required, and how to apply via Form W-7 + CAA.
When you do not need an ITIN
Single-member Delaware LLC owned by a non-resident with no US physical presence and no US-source effectively-connected income. The LLC files Form 5472 + pro forma Form 1120 (handled by a CPA), and you personally have no US filing obligation.
This is the typical case for non-resident Amazon FBA, Shopify, freelance, and SaaS founders.
When you do need an ITIN
You personally have US-source effectively-connected income reportable on Form 1040-NR. More common for: US rental real estate ownership, US-source consulting income above thresholds, US-employee status.
Apply via IRS Form W-7 with required identification documentation.
How to apply
Use a Certifying Acceptance Agent (CAA) to certify your passport rather than mailing the original. CAAs charge $100-$300 for certification.
ITIN applications take 6-12 weeks. Submit W-7 alongside the tax return that triggered the ITIN need.
Form your Delaware LLC with Delewarellc
$297 + Delaware state fee, one-time. 8-10 day turnaround. Multilingual founder-led support.
More from the Delewarellc blog
- Delaware LLC vs Wyoming LLC for non-residents: which to choose in 2026
- Stripe Atlas 2025-2026 changes: what changed for non-resident founders
- Form 5472 late filing: how to recover from missed years
- Mercury banking in 2026: non-resident approval reality
- BOI report under the Corporate Transparency Act: 2026 status update