ITIN vs EIN: What Each Number Is, and Which One You Need
Last updated November 1, 2026 · Written by the EIN Registration filing team
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| ITIN | EIN | |
|---|---|---|
| Identifies | An individual | A business entity, estate, trust or employer |
| Who can get one | Someone with a federal tax purpose who is not eligible for an SSN, regardless of immigration status | Any entity that needs one, and individuals who employ people or need one as a sole proprietor |
| Application form | Form W-7, with a federal tax return unless an exception applies | Form SS-4, on its own |
| How to apply | By mail, through a Certifying Acceptance Agent, or at an IRS Taxpayer Assistance Center | Online, by fax, by mail, or by phone for applicants based outside the U.S. |
| How long | Allow 7 weeks; 9 to 11 weeks in tax season or from overseas | Immediate online; about 11 business days by fax; about 4 weeks by mail |
| What it looks like | 9 digits beginning with 9, formatted like an SSN | 9 digits, with a hyphen after the first two |
| Does it expire | Yes, if not used on a federal tax return for 3 consecutive tax years | No. It is the entity’s permanent number |
| Work or immigration status | None. It does not authorize work or change status | None. It is a business tax number |
Both are taxpayer identification numbers. The IRS issues every kind except the SSN, which comes from the Social Security Administration. How the whole family fits together, including when a form wants your SSN rather than your EIN, is in EIN vs TIN vs SSN vs ITIN. What an EIN looks like digit by digit is in the EIN format guide.
Who needs which
- You have an SSN, or can get one. You never need an ITIN. The W-7 instructions say not to apply if you have an SSN or are eligible for one. Your business gets an EIN; your SSN stays your personal number.
- You live abroad and own a U.S. LLC, and you have no U.S. return of your own to file. The LLC needs an EIN. You do not need an ITIN to get it.
- You live abroad and must file a U.S. individual return, for example as a nonresident with U.S. income. You need an ITIN for that personal return, and the IRS gives a nonresident filing a federal return as its example of who may need one. The LLC still uses its EIN for its own accounts and filings.
- You already have an ITIN. Use it. The IRS manual says a foreign individual who has been assigned an ITIN is required to give it when applying for an EIN, and with it the online application becomes available if the business is located in the U.S. Getting an EIN with an ITIN walks through the lines it goes on.
Do you need an ITIN to get an EIN?
No, and the IRS says so in two places. The manual its EIN staff work from carries this caution in the section on line 7b of Form SS-4 (IRM 21.7.13.3.2.2): “Foreign individuals are not required to have an ITIN in order to receive an EIN.” A later section, on foreign individuals and owners who must file a U.S. return (IRM 21.7.13.3.2.7.2), says that because an ITIN is not required but an EIN is, an EIN “will be assigned to the entity” whether or not the responsible party has a valid ITIN.
The Form SS-4 instructions say what to write instead. If the responsible party “doesn’t have and is ineligible to obtain an SSN or ITIN,” enter “foreign” or N/A on line 7b. The line cannot be left blank: the instructions add, “An entry is required.”
What changes without an ITIN
The online application. It requires the responsible party to have a valid SSN, ITIN or EIN, and it is closed to any applicant with no legal residence, principal place of business or principal office in the United States. Without an ITIN, a U.S. LLC applies by fax or by mail. The international phone line at 267-941-1099 is for businesses whose principal place of business is outside the U.S.; the IRS manual treats an LLC organized in a U.S. state as a domestic case and tells phone staff to point domestic callers to the other methods. The step by step route is in how to get an EIN without an SSN.
Why “get an ITIN first” is the slow way round
An ITIN application needs a reason the IRS accepts. The W-7 instructions say applicants “must include a U.S. federal tax return unless they meet an exception,” and the exceptions cover things like income subject to third party withholding, treaty benefits, mortgage interest and certain property sales. Wanting an EIN for a new company is not on that list. Then there is the wait: the IRS says to allow 7 weeks, and 9 to 11 weeks from January 15 to April 30 or when applying from overseas. A founder who waits for the ITIN before applying for the EIN has delayed the bank account by that long for a number the EIN application never required.
How each one is applied for
ITIN: Form W-7
Complete Form W-7 and include the federal income tax return it is for (Form 1040 or 1040-NR), with documents proving identity and foreign status. The IRS lists three ways to submit it: by mail to Internal Revenue Service, Austin Service Center, ITIN Operation, P.O. Box 149342, Austin, TX 78714-9342; through a Certifying Acceptance Agent in the U.S. or abroad; or in person at an IRS Taxpayer Assistance Center in the U.S. An ITIN that goes unused on a federal return for three consecutive tax years expires and has to be renewed on the same form before it can go on a return again.
EIN: Form SS-4
The responsible party must be an individual, a real person who owns or controls the entity, unless the applicant is a government entity. With an SSN or ITIN and a business located in the U.S., the online application issues the number at the end of the session. Otherwise the SS-4 is faxed to 855-641-6935 when the principal place of business is in one of the 50 states or D.C., or to 855-215-1627 (from inside the U.S.) or 304-707-9471 (from outside) when it is not, or it is mailed to the IRS EIN Operation (EIN International Operation for a business based abroad) in Cincinnati. The IRS issues one EIN per responsible party per day, whatever the method. The line by line help is in the Form SS-4 instructions guide.
Quick answers
Do I need an ITIN to get an EIN?
No. The IRS manual says foreign individuals are not required to have an ITIN in order to receive an EIN. A responsible party with no SSN or ITIN enters “foreign” or “N/A” on line 7b of Form SS-4 and applies by fax or mail, because the online application needs an SSN or ITIN.
Is an ITIN the same as an EIN?
No. Both are taxpayer identification numbers issued by the IRS, but an ITIN identifies an individual who is not eligible for an SSN, and an EIN identifies a business entity, estate, trust or employer. One person can hold an ITIN while their LLC holds an EIN.
Does an ITIN let me work in the United States?
No. The IRS says an ITIN does not authorize work, does not provide or change immigration status, and does not qualify you for Social Security benefits or the Earned Income Tax Credit. It is for federal tax purposes only.
Which takes longer, an ITIN or an EIN?
The ITIN. The IRS says to allow 7 weeks to hear about an ITIN application, and 9 to 11 weeks during tax season or when applying from overseas. An EIN is issued at once online, and by fax or mail it takes days to weeks.
Checked against IRS.gov and the Internal Revenue Manual on November 1, 2026.
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Related guides
- Can You Get an EIN With an ITIN? Yes. An ITIN works as the responsible party's number on Form SS-4. Which application methods accept it, which do not, and what to do when you have neither an SSN nor an ITIN.
- How to Get an EIN Without an SSN Foreign founders can get an EIN with no SSN and no ITIN, just not through the IRS online tool. The route that works.
- What Is a TIN Number? EIN vs TIN vs SSN vs ITIN A TIN is the family; EIN, SSN and ITIN are members of it. Which one a form is really asking for, and when a business uses the owner's SSN instead of its own EIN.
- Form SS-4 Instructions, Line by Line Every line on the EIN application and what actually goes in it, with the entity-specific traps: Line 9a, Line 10, the responsible party, and the date the IRS wants.
- EIN for a Single Member LLC: How to Get One, and the W-9 Question A single member LLC with no employees can file on the owner's SSN, but the bank, every W-9 and any S corporation election need the LLC's own EIN. When the IRS requires it, what the SS-4 asks a single owner, and which number goes on the W-9.
Sources
You can also apply for an EIN directly with the IRS at irs.gov at no cost.