ITIN for Non-U.S. Partners in a U.S. Partnership (Form 1065 / Schedule K-1)

When two or more non-U.S. individuals form a U.S. partnership — or a multi-member LLC treated as a partnership — every individual partner who is a nonresident alien needs their own ITIN.

There's no group ITIN, no family application, no shortcut. Each partner files a separate Form W-7.

This guide explains why, which reason code applies, what documents are needed, and how to handle a multi-partner application efficiently.

Why Each Partner Needs an ITIN

A U.S. partnership (or multi-member LLC taxed as a partnership) files Form 1065 (U.S. Return of Partnership Income) annually. The partnership itself doesn't pay income tax — instead, income, deductions, and credits flow through to each partner via Schedule K-1.

Each partner reports their K-1 income on their individual tax return. For a nonresident alien partner, that means filing Form 1040-NR (U.S. Nonresident Alien Income Tax Return). To file 1040-NR, you need a TIN — and since nonresident aliens can't get an SSN, the ITIN is the required identifier.

Additionally, the partnership has its own withholding obligations. Under IRC §1446, partnerships must withhold U.S. tax on each foreign partner's share of effectively connected income and remit it to the IRS on Form 8804/8805. This withholding is calculated based on each partner's TIN — another reason each partner's ITIN is required, not optional.

What Reason Code to Use on Form W-7

Reason code b: "Nonresident alien filing a U.S. federal tax return."

You're filing Form 1040-NR as a nonresident alien with U.S. partnership income. Reason b is correct because you have a return filing obligation.

The Form 1040-NR is attached to the W-7 as supporting documentation.

Exception pathway (no return yet): If the partnership is new and hasn't generated a K-1 yet, or if you don't want to file a 1040-NR before getting the ITIN, you may be able to use Exception 1(a) — Partnership income (passive income, third-party withholding). See the W-7 exceptions guide for documentation requirements. Exception 1(a) requires a copy of the K-1 or a letter from the partnership confirming your interest.

Documents Each Partner Needs to Submit

For each individual partner:

• Form W-7 (individual application — one per person)
• Form 1040-NR (or Exception 1(a) documentation if no return is available)
• Identity documentation: original passport or certified copy via CAA

Shared documents (submitted with each application or referenced):

• The partnership's EIN confirmation (CP575 or 147C letter)
• Schedule K-1 for each partner (showing income allocation)
• Partnership agreement or operating agreement identifying each partner's ownership percentage

Note: The K-1 or partnership letter must include the entity's EIN and your name as the partner. Generic letters without EIN are rejected.

Applying for Multiple Partners

Each partner applies individually — there's no batch W-7 form. However, the process can be coordinated:

1. Same CAA, same session: If all partners are available for video verification, a CAA can verify each partner's passport in separate (or sequential) sessions and submit all applications together.
2. Separate applications, same timeline: Each partner submits independently to the same IRS address. Applications submitted at the same time aren't processed together, but they'll move through the IRS pipeline simultaneously.
3. One partner at a time: If partners are in different time zones or countries, they can apply separately at their own pace. Each ITIN is independent — one partner having their ITIN doesn't affect the other's application.

Pricing note: Some CAA services offer discounted rates for multiple applications from the same partnership or family. Ask when booking.

The EIN vs. ITIN Distinction for Partnerships

A common confusion:

• EIN — the partnership's (or LLC's) tax ID, obtained by filing Form SS-4. The entity needs this to file Form 1065 and to issue K-1s. A non-U.S. owner can get an EIN for a U.S. entity even without an ITIN.
• ITIN — each non-U.S. individual owner's personal tax ID, needed to file 1040-NR and to be identified on withholding documents.

The EIN goes on the partnership's Forms 1065, 8804, and 8805. The ITIN goes on each partner's Form 1040-NR and their section of Form 8805 (Partner's Share of Withholding). Both are required.

§1446 Withholding: What Partners Should Expect

When the partnership earns effectively connected income (ECI), it must withhold tax on each foreign partner's share:

• 37% of ECI allocable to individual foreign partners (2025–2026 rate)

This withholding is reported on Form 8804 (filed by the partnership) and Form 8805 (issued to each foreign partner, like a K-1 for withholding). The partner uses Form 8805 when filing their 1040-NR to claim credit for withholding already remitted.

Partners with ITINs in place allow the partnership to correctly allocate and report this withholding. Partners without ITINs create compliance risk for the partnership as a whole.

Timeline Considerations

ITIN processing takes 7–11 weeks from application receipt. Partnership tax returns (Form 1065) are due March 15 for calendar-year partnerships, with a 6-month extension available.

If you're a new partner and don't yet have an ITIN:

1. Apply immediately — don't wait for the first K-1
2. If the 1065 filing deadline arrives before your ITIN is issued, file the return with a notation that a partner's ITIN is pending. The IRS is familiar with this situation for new foreign partners.
3. For withholding on §1446, the partnership should consult with a tax professional about how to handle the period before ITINs are issued.

Partnerships vs. Single-Member LLCs: Which Route Are You On?

If you started with a single-member LLC and added a partner, your entity is now taxed as a partnership — even if you haven't formally changed the structure. The multi-member ITIN requirement kicks in at that point.

Applying for ITINs for multiple partners at once? We coordinate multi-applicant applications and can verify all partners via video call. [Get started](/apply).