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The short answer
A Nigerian living in Nigeria does not need an ITIN to get an EIN for a US LLC: the SS-4 instructions let a responsible party with no SSN or ITIN enter "foreign" on line 7b. You need an ITIN when you personally need a US federal tax number but cannot get an SSN, usually because you must file a US tax return. You apply on Form W-7, generally attached to that return, with your passport, and the IRS says to allow about 7 weeks, or 9 to 11 weeks if you apply from overseas or in peak season.
Online advice often treats the ITIN as step one for any foreign LLC owner. It is not. The ITIN is a personal tax number for individuals; the EIN is the LLC's number. Mixing them up leads founders in Nigeria to post their passports to the IRS months before they need to, or to stall their LLC waiting for a number they did not need.
EIN or ITIN: what each one is
| EIN | ITIN | |
|---|---|---|
| Who it is for | The LLC (or other business) | An individual not eligible for an SSN |
| Form | SS-4 | W-7 |
| Needs an SSN or ITIN first? | No. The responsible party can enter "foreign" on line 7b | Not applicable |
| How a foreign applicant applies | Phone, fax or post | Post with tax return, IRS office by appointment, or acceptance agent |
| Typical time | Fax: generally within 4 business days; post: about 4 weeks | About 7 weeks; 9 to 11 weeks from overseas or 15 Jan to 30 Apr |
| Purpose | Tax filings, bank and payment accounts for the business | Federal tax purposes only |
Sources: IRS SS-4 instructions (Rev. December 2025); IRS ITIN page (reviewed 28 October 2025); IRS W-7 instructions (Rev. December 2024).
When an LLC owner in Nigeria needs an ITIN
The IRS describes the ITIN as a number for people who need a US federal taxpayer identification number but are not eligible for an SSN. The W-7 instructions say you generally attach a federal tax return to the application unless an exception applies. In practice, a Nigerian LLC owner in Nigeria usually meets the ITIN question when:
- A US tax professional advises that you must file a US individual return, for example because of how your LLC's income is treated.
- You are a member of a multi-member LLC (a partnership by default under the IRS LLC page) and your accountant says the partnership's filings for you need a taxpayer number.
- You fall within one of the exceptions listed in the W-7 instructions that let you apply without a return.
Some banks and payment providers also ask for an owner's SSN or ITIN. That is their policy, not an IRS requirement for the LLC. Check each provider's own page; see online business accounts for a foreign-owned LLC.
Applying from Nigeria
- Confirm the reason box on Form W-7 that applies to you (the form has reasons a to h).
- Prepare the federal tax return the ITIN is for, unless an exception applies.
- Use your Nigerian international passport. The W-7 instructions say the passport is the only document that proves both identity and foreign status on its own; otherwise you need a combination from the list of 13 accepted documents.
- Send originals or copies certified by the issuing agency, not ordinary photocopies.
- Choose a route: post to the IRS ITIN Operation in Austin, Texas; an in-person appointment at a designated IRS Taxpayer Assistance Center if you are in the US; or an acceptance agent. A Certifying Acceptance Agent can verify a passport so the original does not have to be posted.
- Allow about 7 weeks, and 9 to 11 weeks if applying from overseas or between 15 January and 30 April.
Worked timeline
Example only. Ikenna in Abuja is told by his US accountant in February 2027 that he must file a return for 2026. He completes the return and Form W-7 and posts them in early March. Because he is applying from overseas in peak season, he plans on 9 to 11 weeks, so he expects the ITIN notice around mid-May at the earliest. His LLC already has an EIN from 2025, obtained by fax with "foreign" on line 7b, so the business was never on hold.
Mistakes that cause delays
- Sending an ordinary photocopy of the passport instead of the original or a copy certified by the issuing agency.
- Applying with no tax return and no listed exception, so the application cannot be processed.
- Using a name order on Form W-7 that differs from the passport.
- Applying for an ITIN only to get an EIN, which the SS-4 route does not need.
Keeping the ITIN
The W-7 instructions say an ITIN expires if it is not used on a federal tax return for 3 consecutive tax years. It is for federal tax purposes only: it does not give a right to work, Social Security benefits or any immigration status. For a general guide to the ITIN, see who needs an ITIN and how to apply.
Where Pryme fits
A Pryme business account can be opened from any country and holds USD and NGN with local details for each, so an LLC owner in Nigeria can receive dollar revenue and move it home with Swap when they choose. Outside Nigeria, Pryme's services are provided through regulated partners. Explore business multicurrency.
Questions people ask
Do I need an ITIN to get an EIN for my US LLC?
No. Under the SS-4 instructions, a responsible party who has no SSN or ITIN and cannot get one enters "foreign" or N/A on line 7b.
How long does an ITIN take from Nigeria?
The IRS says about 7 weeks, or 9 to 11 weeks if you apply from overseas or between 15 January and 30 April.
Do I have to post my Nigerian passport to the IRS?
Not if you use a Certifying Acceptance Agent, who can verify it. Otherwise send the original or a copy certified by the issuing agency.
Does an ITIN expire?
Yes, if it is not used on a federal tax return for 3 consecutive tax years, according to the W-7 instructions.
Sources
- IRS: Instructions for Form W-7 (Rev. December 2024) · accessed Oct 2026
- IRS: Individual Taxpayer Identification Number (reviewed 28 Oct 2025) · accessed Oct 2026
- IRS: Instructions for Form SS-4 (Rev. December 2025, page reviewed 30 Apr 2026) · accessed Oct 2026
- IRS: Limited liability company (LLC) (reviewed 10 Oct 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.