If you’re a Pakistani founder running two or three U.S. companies, this question has probably come up. You’ve got a Delaware LLC for one project, maybe a Wyoming LLC for another, and you’re wondering – do you need a separate ITIN for each one? The short answer is no. But understanding why matters more than just knowing the rule.

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The IRS Rule: One ITIN per Person for Life

The IRS issues ITINs to individuals, not to businesses. Once you have your ITIN, that number is yours – permanently. Doesn’t matter how many companies you start, how many industries you move into, or how many years pass. You will never be issued a second one.

Submit a fresh W-7 while you already hold an active ITIN, and the IRS system flags it as a duplicate and rejects it. Your original number stays in place. Nothing new gets created.

Think of it like a national ID card. You don’t get a new one every time you change jobs. Same person, same ID.

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ITIN vs. SSN: Can You Have Both?

This comes up a lot, especially for Pakistani founders who eventually relocate to the U.S. or get work authorization. You can’t hold an ITIN and an SSN at the same time. U.S. law doesn’t allow it.

Once a Social Security Number is issued to you, your ITIN goes inactive. You’re required to use the SSN from that point forward, and the old ITIN gets retired. The IRS expects you to notify them when this happens.

Right now, if you’re based in Pakistan and managing your U.S. entity remotely, your ITIN is the correct number to use. If your situation changes later and you qualify for an SSN, one replaces the other. They don’t coexist.

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Managing Multiple Businesses as a Pakistani Founder

Here’s the simplest way to think about it. You’re the captain. Your ITIN is your captain’s license. The businesses are the ships. You only ever need one license, regardless of how many ships you’re running.

Say you’re a Pakistani NRP with a Delaware LLC and a Wyoming LLC. The setup looks like this:

• One ITIN – yours, personally, as the founder
• One EIN for the Delaware LLC
• One EIN for the Wyoming LLC

The ITIN identifies you as an individual taxpayer. EINs identify each business separately. One founder running five LLCs would have one ITIN and five EINs. That’s it.

Your ITIN shows up on your personal tax filings – your Form 1040-NR, for example. The EINs belong to the businesses. And when you apply for each EIN, your ITIN is listed as the “Responsible Party,” which is why that one number threads through everything you own.

New entity, new EIN. But the ITIN? That never changes.

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Common Issues with Duplicate Applications

Some founders try to get a second ITIN because they think their first is lost, expired, or tied to a closed business. None of that requires a new ITIN.

When two W-7 forms are submitted for the same person, the IRS processes the first and marks the second as a duplicate. This creates a “duplicate ITIN record” in their systems, and it causes real problems – delayed refunds, rejected returns, filing flags that can take months to untangle.

The IRS cross-references identity documents. If your passport details match an existing ITIN holder, a new application isn’t going through. Trying to work around it with different name spellings or alternate document combinations isn’t a workaround. It’s a compliance violation.

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The Name-Matching Trap Pakistani Founders Run Into

Most guides skip this completely. It’s also one of the most common issues for Pakistani applicants specifically.

Name spelling variations on Pakistani passports are all over the place. “Mohammad” vs “Muhammed.” A middle name on one document but not another. A family name ordered differently. Any mismatch between your passport and your W-7 can create what the IRS calls a “clerical duplicate” – essentially a ghost record in their system. Two entries that look like two different people, but both are actually you.

A clerical duplicate can quietly wreck your future filings. Returns get delayed, forms get flagged, and clearing it up means going back and forth with the IRS to prove both records belong to the same person.

The fix is simple: whatever name appears on your Pakistani passport, that’s exactly what goes on your W-7. Character for character. Don’t abbreviate, don’t rearrange, don’t leave anything out.

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Maintaining Compliance from Pakistan

There’s one ITIN detail that catches Pakistani founders off guard: if you don’t use your ITIN on a U.S. tax return for three consecutive years, it expires. The IRS has a 3-year inactivity rule.

This isn’t just about keeping a number active. If you own a U.S. LLC – even a single-member foreign-owned one – you’re likely required to file Form 5472 every year to disclose reportable transactions. Let your ITIN expire and you’re interrupting that filing chain. A missed or late Form 5472 carries a $25,000 penalty per violation. So your ITIN isn’t a formality. It’s what keeps your compliance filings valid.

If your ITIN has expired, you don’t apply for a new one. You renew the existing number – same number you were originally assigned – using a fresh W-7 with current identity documents.

For Pakistani residents, this is where things get practically complicated. The IRS typically requires original identity documents or certified copies, and mailing your physical passport internationally is a real risk. The better route is working with a Certified Acceptance Agent – someone authorised by the IRS to verify your documents locally. A CAA in Pakistan can review your passport in person, certify it, and submit the application on your behalf. Your passport never leaves the country.

If your ITIN has lapsed, our ITIN Renewal Service can help you sort it out. If you’re still working through the basics, the ITIN Guide covers the full application process and timeline from start to finish.

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Wrapping Up

Your ITIN follows you as a person, not as a business owner. Businesses come and go. The ITIN stays.

One founder, one ITIN – however many U.S. entities you build. Each company gets its own EIN. Your ITIN connects all of your personal tax activity, across every venture, in one consistent record.

Here’s how it fits together:

• Founder: 1 ITIN (permanent)
• Company A: 1 EIN
• Company B: 1 EIN
• The connection: your ITIN is the Responsible Party behind every EIN you hold

If you’re a Pakistani founder managing a U.S. LLC and still working out where your ITIN fits in – or if yours has lapsed and you’re not sure what to do next – reach out. One thing worth checking right now: does the name on your U.S. filings match your Pakistani passport exactly? A lot of founders only discover a mismatch after it’s already caused a problem.

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Frequently Asked Questions