Yep, you don't need to be a citizen or resident to do that. I have a Brazilian friend (Diego Gomes, founder at EverWrite) who went through the whole foreigner-i

Yep, you don't need to be a citizen or resident to do that. I have a Brazilian friend (Diego Gomes, founder at EverWrite) who went through the whole foreigner-incorporating-in-the-US-without-living-here thing and is posting details about it on their blog (the next post is exactly about ITIN and merchant accounts): http://myeverwrite.com/blog/ http://myeverwrite.com/blog/.