Updated
ITIN for B-1/B-2 Visa Holders: Business and Tourist Visa Guide (2026)
When Do B-1 or B-2 Holders Need an ITIN?
- Own a US LLC or other US passive business interest
- Own US rental real estate and file Form 1040-NR
- Receive US dividends, interest, or royalties above $0
- Want to claim a treaty refund on US tax already withheld
- Sell US real estate subject to FIRPTA withholding
- Have a US partnership interest with K-1 reporting
What Are the Steps for a B Visa Holder to Apply for an ITIN?
- Pick the reason code on Form W-7 line 6. Most B-1/B-2 holders use "a" (1040-NR filer) or "h" (Exception 1, passive income).
- Gather documents. Passport with B visa stamp, I-94 record, tax return or exception documentation.
- Submit through a CAA. Passport stays with applicant; the agent verifies on a video call.
- Wait 7-11 weeks for CP565.
- Use the ITIN on tax forms and W-8BEN treaty claims.
What Tax Forms Does a B Visa ITIN Holder File?
- Form 1040-NR. Annual non-resident income tax return.
- Form W-8BEN. Given to US payers to claim treaty rates on dividends, interest, royalties.
- Schedule E (1040-NR). Rental income reporting.
- Form 8288-B. Application to reduce FIRPTA withholding on US real-estate sale.
For broader filing context, see ITIN tax return and ITIN for international students.
Frequently Asked Questions About ITIN for B-1/B-2 Visa Holders
B-1 (business visitor) and B-2 (tourist) visa holders cannot get an SSN. They need an ITIN when they have US-source income (US rental, US dividends, US business interests), file Form 1040-NR, or want to claim a treaty refund on already-withheld US tax.
Yes. B-1 visitors are allowed to engage in passive business activities including owning a US LLC. The LLC obtains an EIN; the B-1 visitor owner needs an ITIN to file the personal Form 1040-NR reporting LLC pass-through income. The ITIN is required even when no actual US tax is owed.
File Form W-7 with reason code "a" (filing 1040-NR), "h" (exception 1, passive income), or the appropriate exception code. Supporting documents: passport with B-2 stamp, I-94 record, and either the tax return or exception documentation. A CAA verifies the passport so the original stays with the applicant.
Yes. Non-resident aliens on B visas living in a treaty country file Form W-8BEN with their ITIN to claim treaty rates on dividends, interest, royalties, and capital gains. The treaty rate replaces the default 30% non-resident withholding. The ITIN must be on the W-8BEN for the rate to apply.
Yes. Foreign owners of US rental real estate file Form 1040-NR every year. The ITIN goes on the return. FIRPTA withholding on the eventual sale also requires an ITIN to claim a refund of over-withheld amounts. Apply for the ITIN before the first rental year ends.
Need an ITIN as a B-1/B-2 holder? Apply with a Certifying Acceptance Agent — $297 flat, ready in 7 days.