The difference in one table
An EIN belongs to the business. An ITIN belongs to a person. That one distinction settles most questions about which number goes where.
| EIN | ITIN | |
|---|---|---|
| Full name | Employer Identification Number | Individual Taxpayer Identification Number |
| Identifies | A business, tax-exempt organization or other entity | An individual with a federal tax purpose who is not eligible for an SSN |
| Issued by | IRS | IRS |
| Application form | Form SS-4 | Form W-7, usually with a federal tax return |
| IRS fee | $0 | $0 |
| Format | 9 digits, written XX-XXXXXXX | 9 digits beginning with 9 |
| Non-resident route | Phone (international line), fax or mail | Mail with original or certified documents, a Taxpayer Assistance Center appointment, or a Certifying Acceptance Agent |
| Published timing | Phone: during the call. Fax: about 4 business days. Mail: about 4 to 5 weeks | 7 weeks; 9 to 11 weeks in tax season or if you apply from overseas |
| Expires? | No | Yes, if unused on a federal return for 3 consecutive tax years |
Sources: the IRS Employer ID Numbers page, Instructions for Form SS-4, the ITIN page and Instructions for Form W-7.
What an EIN is
The IRS describes an EIN as "a federal tax ID number for businesses, tax-exempt organizations and other entities." Your LLC gets its own EIN, separate from you, and uses it on tax forms, bank applications and payment platforms.
A foreign-owned single-member LLC needs an EIN even if it has no employees and no US income, because it must file Form 5472 with a pro forma Form 1120 every year, and that return identifies the LLC by its EIN. Banks also need it. Mercury asks for EIN evidence in the form of a CP575 notice, a 147C letter, or the SS-4 as returned by the IRS (Mercury document list).
You do not need an SSN or ITIN to get an EIN. The online application requires one, so non-residents apply by the international phone line, fax or mail. The SS-4 instructions say to enter "foreign" or N/A on line 7b if the responsible party "doesn't have and is ineligible to obtain an SSN or ITIN." Our EIN application service page covers the fax, phone and mail routes in detail.
What an ITIN is
The IRS describes an ITIN as "a 9-digit number the IRS issues if you need a U.S. taxpayer identification number for federal tax purposes, but you aren't eligible for a Social Security number (SSN)." It is a personal number for you, not for your company.
The IRS is clear about what an ITIN does not do. According to the ITIN page, it does not:
- Qualify you for Social Security benefits or the Earned Income Tax Credit.
- Provide or change immigration status.
- Authorize you to work in the US.
- Serve as identification outside the federal tax system.
An ITIN also requires a reason. You usually attach Form W-7 to a federal tax return, and the W-7 instructions list exceptions for cases like third-party withholding and treaty benefits. The application needs original identity documents or certified copies from the issuing agency mailed to the IRS, an in-person check at an IRS Taxpayer Assistance Center, or authentication by a Certifying Acceptance Agent. A passport is the only stand-alone document. Our Form W-7 guide goes through the documents step by step.
Which one does your LLC need?
Your LLC needs an EIN. You may or may not need an ITIN, depending on your own tax position.
- LLC formed, no US tax return for you: EIN only. This is common for a non-resident single-member LLC with no US trade or business, which files Form 5472 and the pro forma 1120 but owes no personal US return. Whether you are in that position is a question for a tax professional.
- You must file Form 1040-NR: you need a US taxpayer number on your personal return. Without an SSN, that is an ITIN, applied for with the return. See our Form 1040-NR filing service.
- You want to claim a tax treaty rate on a W-8BEN: the W-8BEN instructions say a US taxpayer number (SSN or ITIN) is generally required on line 5 when claiming treaty benefits, subject to listed exceptions.
- A provider insists on an SSN or ITIN for the owner: some US services require it. The IRS online EIN tool needs one, for example, and some banks require an SSN for every owner.
Get the EIN first. It is free, faster, and needed for almost everything the LLC does. Apply for an ITIN when you have an actual tax purpose for it, because the IRS will not issue one without a reason, and an unused ITIN expires after 3 consecutive years without a federal return.
When you need both
Many non-resident founders end up with both numbers, used for different jobs:
- The LLC's EIN goes on Form 5472, the pro forma 1120, bank and Stripe applications, invoices where a US client asks for your business tax ID, and state filings that ask for one.
- Your ITIN goes on your Form 1040-NR if you must file one, on a W-8BEN when you claim treaty benefits, and anywhere a form asks for the individual owner's US taxpayer number.
The two never replace each other. An ITIN cannot open a business bank account for the LLC in place of an EIN, and the LLC's EIN cannot go on your personal 1040-NR in place of an ITIN.
Forms at banks, Stripe, PayPal and clients: W-9, W-8BEN or W-8BEN-E
US banks, payment platforms, marketplaces and clients ask you to certify your tax status on a Form W-9 or a Form W-8. Which form is correct depends on how your LLC is taxed. This is a high-level summary of the IRS rules, not advice on your case.
Single-member LLC owned by a non-resident
A single-member LLC is normally disregarded for federal tax, so the IRS looks through it to the owner. The Form W-9 says: "If the owner of the disregarded entity is a foreign person, the owner must complete an appropriate Form W-8 instead of a Form W-9. This is the case even if the foreign person has a U.S. TIN."
- If you are an individual owner, that is usually Form W-8BEN. The IRS says to give it to the payer "if you are a foreign person and you are the beneficial owner of an amount subject to withholding" (About Form W-8BEN).
- The W-8BEN instructions say the owner of a disregarded entity, not the entity itself, submits the form. The LLC's account number can be referenced on line 7.
When W-8BEN-E applies
Form W-8BEN-E "is used by foreign entities to document their status" (About Form W-8BEN-E). It fits when the beneficial owner is a foreign company. An example is a US LLC owned by your UK Ltd or your Indian private limited company, where the foreign company is the owner.
When a W-9 with the LLC's EIN applies
If your LLC is classified as a corporation (for example after electing C corporation status) or as a partnership (a multi-member LLC by default), it is a US entity in its own right. The W-9 says to "enter the entity's EIN" in that case.
Payment platforms apply their own versions of these rules. Stripe, for example, verifies a US company's EIN and asks non-US owners or representatives for "your local non-US tax ID and respective documentation to confirm you aren't a US taxpayer" (Stripe support). PayPal, Upwork and similar platforms run tax interviews that ask the same questions in their own screens. Answer them the same way on every platform.
Signing a W-9 as a foreign-owned single-member LLC is a common mistake. It tells the payer you are a US person, which can lead to wrong reporting and later corrections. If you are unsure which form applies, or whether you can claim a treaty rate, ask a licensed tax professional before you sign.
Common mix-ups
- "I need an ITIN before I can get an EIN." No. Non-residents get an EIN without an SSN or ITIN by phone, fax or mail.
- "The EIN is my personal tax number." No. It belongs to the LLC. If you close the LLC, the number stays tied to that entity.
- "An ITIN lets me work in the US or open a personal US account." The IRS says it does not authorize work and is not identification outside the tax system. Banks set their own rules.
- "I got an ITIN years ago, so it still works." Check it. An ITIN not used on a federal return for 3 consecutive tax years expires on 31 December of the third year.
Doing it yourself or using us
Both numbers are free from the IRS, and you can apply yourself: SS-4 by phone, fax or mail for the EIN, and W-7 with your documents for the ITIN. Our EIN service prepares the SS-4 with the right responsible party and foreign details, submits it and delivers the EIN confirmation to your portal. Our ITIN service prepares the W-7 package and the supporting return or exception documents, and we arrange the document route that fits your case. We cannot promise IRS timing beyond what the IRS publishes, and this is a filing service, not tax advice.
Sources
- IRS: Employer ID Numbers
- IRS: Instructions for Form SS-4
- IRS: Individual Taxpayer Identification Number
- IRS: Instructions for Form W-7
- IRS: Form W-9 (Rev. March 2024)
- IRS: About Form W-8BEN
- IRS: Instructions for Form W-8BEN
- IRS: About Form W-8BEN-E
- Mercury: Gathering your documents
- Stripe: Business representative and owner tax ID requirements for US companies
Fees, deadlines and rules on this page were last checked on 27 September 2026.