An EIN and an ITIN are both nine-digit tax numbers issued by the IRS, but they identify different things. An EIN identifies a business. An ITIN identifies an individual who has to file U.S. taxes but cannot get a Social Security number. Many non-U.S. founders need one, the other or both.
EIN vs ITIN at a glance
| EIN | ITIN | |
|---|---|---|
| Identifies | A business or entity, such as an LLC | An individual |
| Form to apply | Form SS-4 | Form W-7 |
| Needs an SSN? | No. A foreign owner can apply without one | For people who are not eligible for an SSN |
| Used for | Business bank accounts, business tax filings, payroll and payment processors | Individual tax returns and certain treaty claims |
| Fee from the IRS | None | None |
When you need an EIN
- You formed a U.S. LLC or corporation and need to open a business bank account.
- The company has to file federal returns or information returns.
- You plan to hire employees or work with payment processors that ask for a tax ID.
Learn the steps in our guide to getting an EIN without an SSN.
When you need an ITIN
- You must file a U.S. individual tax return but cannot get an SSN.
- You are claiming a tax treaty benefit that requires a U.S. taxpayer ID.
- You are a spouse or dependent listed on a return and are not eligible for an SSN.
An ITIN is only for federal tax reporting. It does not give work authorization or immigration status. Read the steps in our ITIN and Form W-7 guide.
Do I need both?
Many non-resident LLC owners only need an EIN because the company is the only U.S. tax filer. You may also need an ITIN if you personally have to file a U.S. return, for example because you have U.S. income that is taxed to you individually. Whether that applies depends on the facts, so ask a tax professional if you are unsure.
Common mix-ups
- Using an EIN on a personal tax return, or an ITIN where a business EIN is needed.
- Entering a made-up SSN on the EIN application instead of following the SS-4 instructions for foreign applicants.
- Applying for an ITIN when the founder only needs an EIN for the LLC.
- Applying for an EIN before the LLC has been approved by the state.
Frequently Asked Questions
Can I get an EIN if I do not have an ITIN?
Yes. An EIN does not require an ITIN or an SSN when the applicant is a foreign person. The IRS form instructions explain how to complete the responsible party line.
Can an ITIN be used instead of an EIN for my LLC?
No. An ITIN identifies a person, not a business, so it cannot replace the LLC's EIN.
Which one should I apply for first?
Form the LLC and get the EIN first if the goal is to open a bank account and start the business. Apply for an ITIN when you have to file a personal U.S. tax return.
Do EINs and ITINs expire?
An EIN stays with the entity until the account is closed. An ITIN that is not used on a federal tax return for three consecutive years can expire. Check the current IRS rules before you rely on an older number.
Need one of them? See our EIN application service or ITIN application service.
