The difference at a glance
| Compare | EIN | ITIN |
|---|---|---|
| Identifies | A business (your LLC) | An individual (you) |
| Who gets one | Businesses, including LLCs owned by non-U.S. persons | People with a U.S. federal tax purpose who aren’t eligible for an SSN |
| Form | Form SS-4 | Form W-7 |
| How to apply from abroad | Phone, fax or mail | By mail or in person |
| IRS timing | By phone during the call; fax generally 4 business days; mail about 4 weeks (see EIN processing time) | About 7 weeks; 9–11 weeks in tax season or from overseas |
| Cost from the IRS | Free | Free |
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 you open a U.S. business bank account, verify Stripe or PayPal, register as an Amazon seller and file any returns the LLC owes.
What an ITIN is for
An Individual Taxpayer Identification Number is for people who need a U.S. taxpayer identification number for federal tax purposes and aren’t eligible for a Social Security number. It is issued for tax purposes only: it doesn’t authorize work in the U.S. and doesn’t qualify you for Social Security benefits. You apply with Form W-7, by mail or in person.
Do you need an ITIN first?
Usually not. The Instructions for Form SS-4 cover applicants without either number: Enter “foreign” or N/A if the responsible party doesn’t have, and is ineligible to obtain, an SSN or ITIN. Waiting for an ITIN before applying for the EIN mostly adds weeks. The exception is a business that is genuinely based in the U.S.: with an ITIN, its responsible party can use the IRS online tool and get the EIN immediately.
When you might need both
The EIN covers the LLC. Whether you personally need an ITIN depends on whether you have your own U.S. federal tax filing obligation — which depends on how the LLC is taxed and where its income comes from. That’s a question for a U.S. tax professional; it doesn’t hold up your EIN application.
Ready to apply without an SSN or ITIN? See how we prepare and file it: EIN without an SSN or ITIN.