Nine digits before
anything else works
Renting, selling, filing, claiming withholding relief — every tax interaction with US property runs on a taxpayer ID. Foreign individuals need an ITIN, entities an EIN, and both take longer than deals wait.
Before you read on
- General information as of August 2026; IRS procedures change — verify current forms and timelines.
- Not tax advice.
- If a sale is even contemplated, start the ITIN now — Section 3 explains the deadline math.
Point 1Which number, for whom
The ITIN — Individual Taxpayer Identification Number — serves people ineligible for Social Security numbers: the foreign owner filing a rental return, claiming a refund of over-withheld tax, or seeking a FIRPTA withholding certificate. It is issued by the IRS via Form W-7 with certified identity documents, and exists purely for tax administration — no work rights, no immigration meaning.
Entities use the EIN — Employer Identification Number — which any LLC, corporation, or partnership owning US property needs for its filings and bank accounts. EINs issue quickly; foreign-owned applicants without an SSN use the paper or phone route rather than the online form.
Point 2When each situation demands one
The purchase itself is the one step that works without a number, which lulls owners: years pass, then a sale or the first rental season arrives and the nine digits become the critical path.
| Situation | Who needs a number |
|---|---|
| Renting out the property | Owner (ITIN) — to file the 1040-NR and elect net taxation |
| Claiming reduced withholding on rent | Owner — the election runs through the filing |
| Selling: FIRPTA certificate | Every seller on title, before closing |
| Claiming a FIRPTA refund | Every seller — no ITIN, no refund |
| LLC or corporate ownership | The entity (EIN), plus members' ITINs for their filings |
| Co-owners / spouses on title | Each person needs their own ITIN |
Buying alone does not require an ITIN — the obligations begin with income or disposition.
Point 3The timeline problem
ITINs take weeks to months: the W-7 wants certified copies of your passport — via IRS-authorized acceptance agents, some US embassies, or mailing the original — and processing queues stretch unpredictably. A seller who starts at contract signing may still be waiting at closing; without the ITIN, the withholding certificate cannot even be applied for, and the full statutory withholding leaves with the proceeds.
Hence the standing advice: any owner who may ever sell or rent should obtain the ITIN in a calm season, not a closing week. Acceptance agents in major cities (and some abroad, including Tokyo) certify passports without surrendering them — worth the fee for most families.
Point 4Practicalities that save weeks
Apply with a purpose: W-7s need a reason — an attached return, or a listed exception such as FIRPTA withholding or treaty claims. Applications without a qualifying purpose bounce. Married co-owners: two W-7s, not one. Keep the ITIN alive by filing — numbers unused on any return for three consecutive years expire and must be renewed, usually discovered at the worst moment.
And keep the paper trail: the IRS letter assigning the number, copies of every filing. Cross-border tax files change advisers over the years; the owners who suffer least are the ones whose folder reconstructs itself.
No — purchases close without one. The need begins with rental income, a sale, or any filing or withholding-relief claim. Getting it early is still wise because of processing times.
Commonly seven weeks to several months depending on season and route. Certified acceptance agents avoid mailing your passport and reduce rejection risk.
ITINs identify individuals ineligible for SSNs; EINs identify entities. A foreign-owned LLC typically needs its EIN plus the owners' ITINs for their personal filings.
The FIRPTA withholding certificate that reduces over-withholding requires every seller's taxpayer number — and refunds of excess withholding are impossible to claim without one. Late applications forfeit the fast paths.
Yes — numbers not used on a return for three consecutive years expire and need renewal. Owners with dormant properties should check status before any filing season that matters.
Yes, through IRS-authorized acceptance agents operating abroad and certain embassy services, or by mail. Overseas certification avoids sending original passports to the IRS.
RELATED GUIDES
Let’s talk first
We will coordinate the ITIN or EIN application with your tax preparer so the number exists before the deal that needs it.
Important notice
The figures on this page are general information as of August 2026 and do not represent an offer, a quote, or a guarantee of any transaction terms. Reinvent NY does not provide legal, tax, or investment advice. Confirm anything material with an attorney and a CPA before you act on it. Nothing here is a solicitation to invest, and no return is promised. Real estate brokerage services are provided through R New York.