Imagine this exact situation:

“I only need an ITIN so I can open a U.S. bank account and set up Stripe for my non-U.S. business.
I don’t work or earn money in the U.S. and I don’t have a U.S. tax return.
Does this cause a problem?”

Short answer: it can be okay – if there is a real U.S. tax connection behind what you’re doing.

1. What the IRS Cares About: “Federal Tax Purpose”

The IRS issues ITINs only to people who:

  • Can’t get a Social Security Number, and
  • Need a U.S. taxpayer ID for federal tax purposes.

Normally, this is shown by:

  • Filing a U.S. tax return with Form W-7, or
  • Qualifying for a specific exception listed in the Form W-7 instructions (for example, certain bank accounts, scholarships, or treaty claims).

So the key question is not “Do you already earn in the U.S.?”
It is: “Is there a genuine tax reason for the ITIN – now or in the near future?”

2. ITIN for a U.S. Bank Account and Stripe

If you are opening:

  • a U.S. business bank account, and
  • a Stripe (or similar) account to collect payments from customers,

you are likely building a U.S. payment channel for your business. That usually means:

  • The bank may pay you interest and must report it to the IRS.
  • Stripe / payment processors may issue information returns (such as 1099-K) to the IRS in your name or your LLC’s name.

The Form W-7 instructions specifically mention that ITINs can be issued under an exception for people who open an interest-bearing business bank account that is subject to IRS reporting or withholding (Exception 1(b)). 

To use this route, you normally need:

  • A letter from the bank confirming the business account and that it is subject to IRS reporting/withholding; and
  • Other supporting documents (for example, your LLC formation papers, proof of ownership, and identification).

In practice, that means:

  • You don’t need to already have U.S. income or a past tax return.
  • But you do need to show that this bank/Stripe setup will create a U.S. tax reporting obligation (interest, business income, etc.).

3. When “No U.S. Income” Is a Problem

Your ITIN application will likely be rejected if your only explanation is:

  • “I want a U.S. bank account for personal use only,” and
  • You have no U.S. business, no U.S. customers, no future reporting requirement, and no supporting documents that fit an IRS exception.

In other words, a pure convenience ITIN with zero tax link usually does not meet the IRS standard of “federal tax purpose.”

4. Does Getting an ITIN Create Tax Trouble for Me?

Having an ITIN doesn’t automatically create tax debt. It is simply an ID number the IRS uses when:

  • Banks, Stripe, Amazon, etc. report income to them; or
  • You file U.S. tax forms such as 1040-NR, 1065, or 1120.

However, once you do have U.S.-source income or a filing requirement, the IRS expects you to file correctly and on time. That’s actually the point: the ITIN helps you stay compliant and avoid problems later.

5. How a CAA Can Position Your Case

For clients like the one in the screenshot, a Certified Acceptance Agent (CAA) will typically:

  1. Review your structure – Do you have (or plan) a U.S. LLC? Where will customers be located?
  2. Identify the correct W-7 reason and exception (for example, business bank interest / payment-processor reporting).
  3. Prepare a detailed reason letter explaining why you need the ITIN even though you don’t yet have a U.S. tax return.
  4. Assemble proof – bank letter, LLC documents, contracts, Stripe emails, etc.
  5. Certify your passport and submit a complete ITIN package to the IRS.

So, does “no U.S. job, no tax return” automatically block you?
No. As long as we can prove that your U.S. bank + Stripe setup creates a genuine U.S. tax purpose, an ITIN is still possible.