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EIN vs ITIN

Two different IRS numbers for two different purposes. What non-US founders especially need to know.

By Reba Donaldson · Last reviewed: April 2026

The difference in one sentence

An EIN identifies a business or entity to the IRS. An ITIN identifies an individual person to the IRS, when that person cannot get a Social Security Number. They serve different roles, and you may need both.

Who gets an ITIN?

The Individual Taxpayer Identification Number (ITIN) is issued to people who have a US tax filing requirement but cannot get an SSN. Common cases:

  • Non-resident aliens with US-source income
  • Resident aliens (based on days in the US) without work authorization
  • Spouses or dependents of US citizens or resident aliens
  • Foreign nationals receiving US royalties, scholarships, or partnership distributions

The ITIN goes on Form 1040 in the same place an SSN would go. It looks like an SSN: 9XX-XX-XXXX, with the first digit always 9.

The non-US founder situation

The most common reason people land on this comparison: a foreign founder forming a US LLC or corporation. Here is the actual order of operations.

Forming a US business as a non-US founder
1. Form the entity
File articles of organization (LLC) or articles of incorporation (corporation) with a US state. Wyoming and Delaware are common choices for non-US founders.
2. Apply for the EIN
Required for the business. Use Form SS-4 by fax or mail (cannot use online application without SSN or ITIN).
3. Apply for an ITIN, if needed
Only if you personally need to file a US tax return. Many non-US owners do not, depending on their income and residency.
4. Open a US bank account
The bank uses the EIN to verify the business. Some banks require in-person account opening; some do not.

The EIN application without an SSN or ITIN

The IRS online EIN application requires the responsible party to have an SSN or ITIN. If you have neither, you cannot use the online form. Your options:

  • Fax Form SS-4 to the IRS. Approx 4 business days for response. The fax number is for international applicants and lives in IRS publications.
  • Mail Form SS-4 to the IRS. Approx 4 to 6 weeks.
  • Phone (international applicants only). Call 267-941-1099. This is NOT toll-free. Wait times vary. Hours are limited.

On Form SS-4, the responsible party's name goes in box 7a. The IRS does not require the responsible party to have an SSN or ITIN, but they do need a name and address. Some applicants list a foreign tax ID; some leave the SSN line blank with a note. The IRS has been inconsistent on what they accept.

This is the one situation where a paid service may be worth it. See the free vs paid services page. For non-US founders without an SSN or ITIN, services that handle the SS-4 fax process correctly can save weeks.

Do I need an ITIN if my LLC has an EIN?

Not necessarily. An EIN is for the business. An ITIN is for the person. You only need an ITIN if YOU personally have a US tax filing requirement.

For example: a foreign founder owns 100% of a US single-member LLC. The LLC has an EIN. The foreign owner has US-source business income. The owner usually has a US tax filing requirement (Form 1040-NR, plus Form 5472 for the LLC). Filing those forms requires an ITIN. So yes, in this case, both are needed.

Another example: a foreign founder owns 100% of a US C-corp. The C-corp has an EIN and pays its own US taxes. The foreign owner has no direct US filing requirement (just the corporation's, which uses the EIN). No ITIN needed.

Summary table

EIN vs ITIN at a glance
EIN
For a business. Filed on business tax returns.
ITIN
For an individual. Filed on personal tax returns.
Format
EIN: 12-3456789. ITIN: 9XX-XX-XXXX.
Issued by
Both issued by the IRS. (SSNs are issued by the Social Security Administration.)
Free?
EIN: yes, always. ITIN: yes, but the application (Form W-7) often requires a Certified Acceptance Agent or in-person verification.

More EIN guides