ITIN vs. EIN: Which Number Do You Need?

The difference at a glance

Compare	ITIN	EIN
Identifies	An individual (you)	A business (for example your LLC)
Who gets one	People with a U.S. federal tax requirement who aren’t eligible for an SSN	Businesses and other entities, including LLCs owned by non-U.S. persons
Format	9XX-XX-XXXX, always starting with 9	XX-XXXXXXX
Form	Form W-7, usually attached to a tax return	Form SS-4
How to apply from abroad	Through a Certifying Acceptance Agent, or by mail to the IRS	Phone, fax or mail
IRS timing	7 weeks (9–11 weeks from January 15 to April 30 or from abroad) (see ITIN processing time)	From the same day by phone to several weeks by mail
Expires	Yes, if not used on a federal tax return for three years in a row	No
Cost from the IRS	Free	Free

What an ITIN is for

An ITIN is for individuals who have a U.S. federal tax filing or reporting requirement and are not eligible for a Social Security number. It goes on your own U.S. tax return — for example a Form 1040-NR — and on forms such as the W-8BEN when a payer needs your U.S. tax number. An ITIN does not authorize work in the U.S., does not change immigration status and does not by itself make you eligible for Social Security benefits. More in what is an ITIN?

What an EIN is for

An Employer Identification Number identifies a business entity for federal tax purposes. Despite the name, you don’t need employees to get one. For a foreign-owned U.S. LLC, the EIN is what lets the business open a U.S. bank account, set up payment platforms and file the returns the LLC owes. We handle ITINs only, not EIN applications.

Do you need an ITIN first?

Not for the EIN. An ITIN identifies a person for federal tax purposes; an EIN identifies a business. A foreign-owned LLC can get its EIN without the owner having an ITIN. Waiting for an ITIN before applying for your LLC’s EIN mostly adds weeks. The ITIN is about you: it matters when you personally have to file a U.S. return or report income.

When you might need both

The EIN covers the business. You may need an ITIN as well if the business passes U.S. income through to you — for example as a member of a multi-member LLC taxed as a partnership — or if you file a U.S. return for any other reason, such as rental income or a treaty claim. Since June 1, 2026, CAA filings under Exception 1(a) (partnership income) must include the relevant excerpt of the partnership or LLC agreement. Our ITIN for LLC owners guide goes through the common cases; for your own filing position, ask a U.S. tax professional.

Need an ITIN? See how we prepare your W-7, certify your passport as an IRS-authorized Certifying Acceptance Agent (verify us) and file it: ITIN application service.

Sources

This guide is general information, not tax or legal advice. The IRS changes numbers and procedures without notice — check the sources above before you file.

Frequently asked questions

Common questions from non-U.S. applicants

If your question isn't here, contact us — we'll answer honestly, even if the answer is 'this isn't a fit for our service.'

Do I need an ITIN to get an EIN for my LLC?

No. A foreign-owned LLC can get its EIN without the owner having an SSN or ITIN — the owner applies by phone, fax or mail instead of online. Whether you personally need an ITIN is a separate question about your own U.S. tax filing.

Can I use my LLC’s EIN instead of getting an ITIN?

Only for the business. The EIN goes on the LLC’s own filings and on forms the LLC gives to payers. If you personally have to file a U.S. return — for example a Form 1040-NR on your share of the LLC’s income — that return needs your own SSN or ITIN.

Does an ITIN let me work in the U.S.?

No. An ITIN does not authorize work in the U.S., does not change immigration status and does not by itself make you eligible for Social Security benefits.

How long does each one take?

The IRS says to allow 7 weeks for an ITIN decision, or 9–11 weeks if you apply during peak season (January 15 – April 30) or from overseas. An EIN from outside the U.S. is usually much faster — it can be issued during an IRS phone call, or within days to weeks by fax or mail.

When would a foreign LLC owner need an ITIN?

When you personally have a U.S. federal tax filing or reporting requirement and can’t get an SSN — for example if a multi-member LLC passes U.S. income through to you, or you want to claim a treaty benefit. Whether that applies depends on how the LLC is taxed and where its income comes from; a U.S. tax professional can confirm.

Related ITIN guides

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Two clocks apply to every ITIN. Ours: we prepare and certify your application within 1–3 business days of receiving your documents and completing the video verification. The IRS’s: it says to allow 7 weeks, or 9–11 weeks from January 15 to April 30 or when you apply from abroad — and nobody can speed that up. We track your application through the IRS wait, follow up once the IRS window has passed, and tell you as soon as your ITIN is assigned. All prices are listed in USD with no hidden fees, and payments are made securely by debit or credit card through Razorpay. The IRS charges nothing for the ITIN itself.