ITIN vs EIN: What's the Difference and Which One Do You Need?
Updated: 6 days ago
Last reviewed/updated: September 2026
If you're setting up a business in the United States, you'll quickly run into three easily-confused terms: ITIN, EIN, and SSN. They sound similar. They serve completely different purposes.
Mixing them up can delay your business formation, your banking, and your tax filings. This guide breaks down the difference between ITIN and EIN, shows you exactly which one you need, and walks non-residents through the parts that trip people up most: getting an EIN without an SSN, and figuring out whether you personally need an ITIN at all.
Quick answer EIN — for a business or other entity. ITIN — for an individual who needs a U.S. taxpayer ID for federal tax purposes but isn't eligible for an SSN. SSN — for individuals eligible under Social Security Administration rules, with Social Security and broader tax uses. Non-resident business owner: your LLC may need an EIN. An ITIN is only relevant to you personally if you have a qualifying U.S. tax purpose.
ITIN vs EIN vs SSN: Quick Comparison
SSN | ITIN | EIN | |
Identifies | An individual | An individual | A business |
Who gets one | U.S. citizens and authorized workers | People who must file U.S. taxes but don't qualify for an SSN | Businesses and other entities |
Main purpose | Social Security benefits, employment, tax filing | Federal tax filing and reporting only | Federal tax filing, banking, payroll, business ID |
Who issues it | Social Security Administration | IRS | IRS |
Can a non-resident get one? | Only if eligible under SSA rules | Yes, if eligible and there's a qualifying federal tax purpose | Yes, including for eligible foreign applicants |
Can the same person or business have another one? | Yes, depending on circumstances | Yes, alongside an EIN | Yes — separate EINs may exist for different entities |
The one-sentence answer: An EIN identifies a business, an ITIN identifies an individual for certain U.S. federal tax purposes, and an SSN identifies an individual for Social Security and broader tax uses.
What Is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the IRS to individuals who need a U.S. taxpayer identification number for federal tax purposes but don't have and aren't eligible for an SSN. Every ITIN starts with the number 9.
You may need an ITIN if you're a nonresident or resident alien with a U.S. filing requirement, a dependent or spouse on someone else's U.S. return, or a foreign individual claiming a tax treaty benefit.
An ITIN exists for one job: tax processing. It doesn't authorize employment. It doesn't make you eligible for Social Security benefits. It doesn't touch your immigration status.
What Can You Use an ITIN For?
An ITIN lets you:
File a U.S. federal tax return
Appear as a dependent or spouse on someone else's return
Some banks and financial institutions may accept an ITIN as an identification number when opening certain accounts (this depends on the institution, not on an IRS-defined use)
Claim benefits under a U.S. tax treaty
Meet IRS withholding and reporting requirements on U.S.-source income
Does an ITIN Let You Work in the U.S.?
No. This is the biggest misconception around ITINs. The number exists purely for tax reporting — it doesn't grant work authorization, and no employer should treat it as proof of eligibility to work. If you need legal work authorization, that's a separate immigration process entirely.
What Is an EIN?
An Employer Identification Number (EIN) is a nine-digit federal tax ID the IRS assigns to businesses and other entities. Think of it as the business equivalent of an SSN. The IRS also calls it a Federal Tax Identification Number.
Depending on its structure and circumstances, a business may need an EIN for federal tax purposes, banking, hiring employees, or other business activities.
LLCs: A single-member LLC with no employees can sometimes use the owner's SSN for tax purposes. Most banks and payment processors still expect an EIN, and it keeps your personal and business finances separate. If you're still deciding on a structure, see this guide on registering a U.S. company as a non-resident for a full walkthrough.
Corporations and partnerships: These structures need an EIN in almost every case, since the IRS taxes and reports them as entities separate from their owners.
What Can You Use an EIN For?
Opening a U.S. business bank account
Running payroll and filing employment tax returns
Filing business tax returns (Form 1120, 1065, and similar)
Applying for business licenses and permits
Building business credit, separate from your personal credit
What Is the Difference Between ITIN and EIN?
An ITIN Identifies a Person; an EIN Identifies a Business
This is the core distinction behind the ITIN vs EIN question. An ITIN belongs to a person. An EIN belongs to an entity. A business never holds an ITIN, and an individual never holds an EIN in a personal capacity.
ITIN vs EIN for Tax Filing
You use your ITIN on your personal U.S. tax return. Your business uses its EIN on the business's filings. If a single-member LLC is treated as a disregarded entity for federal tax purposes, its income may be reported on the owner's personal return. Whether the LLC needs an EIN depends on its circumstances, although an EIN may also be requested for banking and other business purposes.
ITIN vs EIN for Non-Residents
Here's the part most guides get wrong: a non-resident doesn't need an ITIN to get an EIN. The IRS issues EINs to foreign nationals who have no U.S. SSN or ITIN at all. The next section covers exactly how that works.
Can You Have Both an ITIN and an EIN?
Yes, and it's common. You can hold a personal ITIN for your own tax filings while your business separately holds an EIN. Getting one doesn't require or trigger the other.
Do You Need an EIN, an ITIN, or Both?
Situation | What may be relevant |
Starting a U.S. LLC | EIN |
Need a business tax ID | EIN |
Individual needs a U.S. taxpayer ID but doesn't qualify for an SSN | ITIN, if eligible |
Non-resident owns a U.S. LLC | EIN for the business; ITIN may apply personally |
Already eligible for an SSN | SSN, in applicable situations |
Not every foreign LLC owner needs an ITIN automatically. Your personal tax filing obligations determine that — not simply the fact that you own a U.S. business. Many non-resident owners get an EIN for their LLC and never need an ITIN.
How Non-Residents Can Get an EIN Without an SSN or ITIN
This section covers the biggest source of confusion for non-resident founders, so let's get it exactly right.
Can a Non-Resident Get an EIN?
Yes. Foreign individuals don't need an SSN or ITIN to receive an EIN. The IRS's own EIN-assignment procedures confirm this directly.
Applying for an EIN With Form SS-4
Non-residents use Form SS-4, Application for Employer Identification Number, instead of the online EIN Assistant. Per IRS guidance, the online tool requires the responsible party to already hold an SSN, ITIN, or EIN and requires the applicant's principal business, office, or legal residence to be in the U.S. or a U.S. territory — so most non-residents can't use it.
What to Do If You Don't Have an SSN or ITIN
Form SS-4 asks for the responsible party's SSN, ITIN, or EIN on Line 7b. Per the current IRS instructions, if the responsible party doesn't have one and can't get one, enter "Foreign" or "N/A" on that line. The line requires an entry — don't leave it blank.
How Can International Applicants Apply?
Fax: Complete Form SS-4 and fax it to the IRS's international fax number. Most non-residents use this route.
Mail: Send the completed Form SS-4 to the IRS's international EIN operation. Slower, but works when fax isn't an option.
Phone: Call the IRS's international EIN line (267-941-1099, Monday–Friday) and provide your SS-4 information verbally. Only international applicants can use this method.
How Long Does an EIN Take?
See the processing-time section below for current estimated timelines. In short: online is instant, fax runs about 4 business days with a complete, accurate return fax number, and mail takes about 4 weeks. Real-world fax and mail processing can run longer during high-volume periods, so check current IRS status if your deadline is tight, and double-check every field on Form SS-4 before you submit it.
How to Get an ITIN as a Non-Resident
Who Qualifies for an ITIN?
You may qualify if you have a U.S. federal tax filing or reporting requirement and don't qualify for an SSN — for example, a nonresident alien who must file a return, a dependent or spouse of a U.S. taxpayer, or someone claiming a tax treaty benefit.
What Documents Do You Need?
You apply with Form W-7, typically attached to the federal return that creates your filing requirement, plus identity and foreign-status documentation.
The IRS currently accepts 13 types of identification documents for this purpose, and each one must meet the IRS's validity rules — generally, it must be current and unexpired. A passport works on its own to prove both identity and foreign status; most other documents need to be paired with something else. Check the current IRS documentation requirements for the full list before you apply.
Do You Have to Mail Your Passport?
Not necessarily. Mailing an original passport makes many applicants nervous, understandably. A Certifying Acceptance Agent (CAA) — a person or business the IRS authorizes for this purpose — can verify your original documents in person and forward certified copies to the IRS instead. Some IRS Taxpayer Assistance Centers offer the same in-person verification.
How Long Does an ITIN Take?
See the processing-time section below for current estimated timelines and how they compare to EIN processing.
Planning to file a tax return? Apply early. ITIN processing takes noticeably longer during peak filing season, and a delayed ITIN means a delayed return.
ITIN vs EIN for a U.S. LLC Owned by a Non-Resident
This scenario trips up more founders than any other, so it's worth walking through with a concrete example.
Example: Maria forms a U.S. LLC while living outside the United States. Her LLC may need an EIN for business banking, payment processing, and applicable federal tax obligations. Whether Maria personally needs an ITIN depends on her own U.S. tax situation — not on the fact that she owns the LLC.
LLC → EIN. Depending on its tax classification and circumstances, an LLC may need its own federal tax ID. The owner's residency doesn't by itself determine whether an EIN is required.
Owner → potentially ITIN. Maria only needs an ITIN if she has a personal U.S. tax filing obligation, such as reporting the LLC's income on a personal return or claiming a treaty benefit.
These are two separate questions with two separate answers. A non-resident can form an LLC, secure its EIN, and run the business for years without ever needing a personal ITIN, depending on their tax situation.
What Should a Non-Resident Founder Do First?
Form the LLC in your chosen state.
Determine whether the business needs an EIN, based on its structure, tax
classification, and activities. Banks and payment processors may also request one.
Apply for the EIN using Form SS-4 by fax, mail, or phone.
Set up banking once the IRS issues the EIN.
Determine whether you personally need an ITIN, based on your own filing obligations.
Prepare for your tax filing obligations, both for the business and, if relevant, for yourself.
Treat this as a sequence rather than assuming you need both numbers on day one. It keeps the paperwork manageable and saves you from applications you don't actually need. Once your EIN is issued, also check whether your entity has any beneficial ownership reporting obligations — a separate but related compliance step many new LLC owners overlook.
How Long Does It Take to Get an EIN or ITIN?
EIN Processing Times
Method | Typical timeframe |
Online | Immediate |
Phone (international only) | Same call |
Fax | About 4 business days |
About 4 weeks |
ITIN Processing Times
ITIN processing generally takes several weeks. Preparer and tax-service guides commonly cite the following ranges, though the IRS doesn't publish these as a guaranteed timeframe — check current IRS guidance for anything deadline-sensitive.
Period | Commonly cited timeframe (industry estimate) |
Standard (outside peak season) | About 7 weeks |
Peak season (Jan–Apr) or applying from abroad | 9–11 weeks, sometimes longer |
Why Do ITIN Applications Take Longer?
EIN applications move through largely automated fax and online systems. ITIN applications go through manual identity verification and a review of the attached tax return, with no online submission option at all. That manual process, combined with seasonal filing volume, explains the longer wait. Errors or missing documents can cause additional delays.
Processing times shift over time, so check current IRS guidance before you rely on a specific timeframe for anything deadline-sensitive.
Does an EIN Ever Expire or Need Replacing?
No — an EIN never expires. Changing a business name or address generally doesn't require a new EIN. Certain changes in entity structure, however, can require a new EIN — for example, converting a sole proprietorship into a corporation, or dissolving and reforming a partnership.
If you're unsure whether your situation qualifies, check current IRS guidance before assuming your existing EIN still applies.
ITIN vs EIN vs SSN: Which One Do You Need?
Situation | What you need |
Running a U.S. business | EIN |
Individual without an SSN who meets ITIN requirements | ITIN |
Individual eligible for an SSN | SSN |
Business → EIN. Individual without an SSN who qualifies → ITIN. Eligible individual → SSN.
For a non-resident founder, remember this: your business's EIN and your personal tax-ID requirements are separate questions. Answer them one at a time, and don't assume you need both just because you need one.
Frequently Asked Questions
Is an ITIN the same as an EIN?
No. An ITIN identifies an individual for federal tax purposes. An EIN identifies a business or other entity. The IRS issues them for different reasons and uses them on different types of filings.
Can I use an EIN instead of an ITIN?
Not for personal tax filing. An EIN identifies a business, so it can't stand in for the personal tax ID you need to file your own return.
Can I have both an ITIN and an EIN?
Yes. Plenty of people hold a personal ITIN while their business separately holds an EIN. One doesn't replace or eliminate your need for the other.
Can I get an EIN without an SSN?
Yes. Non-residents without an SSN or ITIN can still get an EIN. Apply with Form SS-4 and enter "Foreign" or "N/A" on Line 7b, per current IRS instructions.
Does an ITIN let me work in the United States?
No. An ITIN exists strictly for federal tax reporting. It doesn't authorize employment or affect your immigration status.
Does an EIN expire?
No. Once the IRS issues an EIN, it doesn't expire — though certain structural or ownership changes to your business can require a new one.
What happens to my ITIN if I later get an SSN?
If you later become eligible for an SSN, use your SSN instead of your ITIN for future tax purposes, and follow the IRS instructions for notifying the agency so your records can be properly associated.
ITIN vs EIN: Key Takeaways
An EIN identifies a business; an ITIN identifies an individual who doesn't qualify for an SSN but has a U.S. tax filing obligation.
Non-residents can get an EIN without an SSN or ITIN by writing "Foreign" or "N/A" on Line 7b of Form SS-4.
Owning a U.S. LLC doesn't automatically mean you need an ITIN — your personal tax situation decides that.
EINs process in days; ITINs take weeks, longer during peak season. Plan around that if you're on a deadline.
Need help getting an EIN or ITIN? Internation Corpus helps international founders handle EIN and ITIN applications alongside LLC formation and ongoing compliance, so you don't have to navigate the IRS process alone. Browse more guides like this one on the Internation Corpus blog.
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