EIN vs ITIN
EIN and ITIN look similar and are often confused, but they identify different things. One is a number for a business; the other is a number for a person. An LLC owner sorting out which they need is really answering two separate questions — what does the company need, and what does the individual filing the return need — and the answers do not always point to the same number.
This is general information rather than tax or legal advice; the application processes and timelines below are typical for 2026 and can change, and a non-US founder with a complex situation should confirm the specifics with a qualified tax professional.
What an EIN is
An Employer Identification Number is the LLC's federal tax ID — the business's equivalent of a Social Security number. It is a nine-digit number issued by the IRS that identifies the company to the federal government, to banks, to payroll providers, and to anyone the LLC does business with. Most LLCs need one: a multi-member LLC always does, and a single-member LLC needs one to open a business bank account, hire employees, or elect a different tax treatment. Even when an EIN is not strictly required — a single-member LLC with no employees can sometimes operate under the owner's SSN — getting one is the common choice, because it keeps the owner's SSN off business paperwork and supports the separation that protects the liability shield.
The EIN belongs to the entity, not to any person. It does not expire, it follows the company rather than the owner, and it is free directly from the IRS — there is never a charge to obtain one from the agency itself. The longer walkthrough lives in the EIN guide.
What an ITIN is
An Individual Taxpayer Identification Number is a tax-processing number for a person who has a US tax-filing obligation but is not eligible for a Social Security number. In practice that usually means a non-resident or foreign national who must file a US return — for example, a foreign owner of a US LLC whose share of income is taxable in the United States. The ITIN does the job the SSN would do on a personal return for someone who cannot get an SSN. It identifies the individual, never the business.
An ITIN is requested with Form W-7, generally submitted alongside the federal tax return that creates the need for it, with proof of identity and foreign status. It is purely a tax-filing number: it does not grant work authorization, does not provide immigration status, and does not entitle the holder to Social Security benefits. Its single job is to let someone meet a US tax obligation when no SSN is available.
Why the two get confused
The confusion is understandable. Both EIN and ITIN are nine-digit numbers issued by the IRS, both are used on tax filings, and both come up at the same moment — when a new business owner is setting up to be compliant. Founders who are not US citizens hear that they need an IRS number to run a US LLC and reasonably assume there is one number to get. In reality there are potentially two, answering two different questions, and the answers depend on facts about the company on one side and facts about the person on the other. Keeping the questions separate is what untangles it: what does the business need to operate and file? versus what does this individual need to file their own return?
They serve different purposes
The cleanest way to keep the two straight: the EIN identifies the LLC, and the ITIN (or SSN) identifies the human being who owns or files for it. Most LLCs need an EIN regardless of who owns them. Whether an owner also needs an ITIN depends entirely on the person — specifically, whether they have an SSN and whether they personally owe a US filing.
- A US citizen or resident already has an SSN and typically needs no ITIN; the LLC still needs its EIN.
- A non-US owner with no SSN may need an ITIN to file their personal US return on income that flows through the LLC — on top of the LLC's EIN.
- A non-US owner whose LLC owes no US filing may need only the EIN for the business and no ITIN at all.
The EIN is almost always required; the ITIN is situational and tied to a personal filing obligation.
SSN, ITIN, and EIN compared
| SSN | ITIN | EIN | |
|---|---|---|---|
| Identifies | An individual | An individual | A business entity |
| Who it is for | US citizens and authorized workers | People with a US filing need but no SSN | The LLC itself |
| Issued by | Social Security Administration | IRS | IRS |
| Used for | Personal returns, work, benefits | Personal returns when no SSN exists | Business tax filings, bank accounts, payroll |
| Cost | Free | Free to apply | Free from the IRS |
| Required for most LLC owners? | If eligible | Only if a personal US filing is owed and no SSN exists | Yes, for most LLCs |
How a foreign founder gets an EIN without an SSN
A frequent worry for non-US founders is that the EIN online application asks for an SSN or ITIN of a responsible party. The online tool does require one, but it is not the only path. A foreign founder with no SSN or ITIN can still obtain an EIN by filing Form SS-4 directly with the IRS by fax or mail, leaving the responsible party's identifying number blank or marked as foreign where the instructions allow. The IRS assigns the EIN and returns it — faxed applications typically come back within a few business days, mailed ones take longer. No SSN or ITIN is required to get the business its EIN this way.
It is worth separating the two needs once more here. Getting the EIN for the LLC does not require the founder to have an ITIN. The founder may still need an ITIN later — but for their own personal return, not to create the company's tax ID.
On the SS-4 form, the line for the responsible party asks for an SSN, ITIN, or EIN. A foreign founder who has none of these can write that they are a foreign person without such a number, following the current form instructions, and still receive the LLC's EIN. The order matters: the EIN comes first, because the business needs it to open accounts, file required reports, and operate. An ITIN, if it turns out to be needed, comes later and is tied to filing the founder's own US return — a step that may not arise at all depending on how the LLC's income is treated. Trying to get an ITIN first, before there is a tax return that requires one, is a common wrong turn, because an ITIN application is generally processed in connection with the return that creates the need for it.
The bank account question
A practical reason the EIN-versus-ITIN confusion comes up so often is the business bank account. US banks generally require the LLC's EIN to open a business account, and they will also need to identify the people who own and control the company. For a US owner that identification is the SSN; for a foreign owner without an SSN it may be an ITIN or a passport, depending on the bank's policy. The EIN opens the account in the company's name; the personal identifier confirms who stands behind it. The two requirements are separate, which is why a founder can have everything the business needs and still face a personal-identification step.
Foreign-owned LLCs and the extra filing
A foreign owner should be aware that a US LLC with foreign ownership often carries an additional federal reporting duty. A single-member LLC owned by a non-US person is generally treated as a disregarded entity that must file an information return — Form 5472 together with a pro forma Form 1120 — reporting transactions between the LLC and its foreign owner. This filing requires the LLC to have an EIN, which is one more reason a foreign-owned LLC almost always needs one. Whether the owner also needs an ITIN turns, again, on whether they personally owe a US income-tax return.
Putting it together
For most LLCs the answer is simple: the company needs an EIN, and the owner uses whatever personal number they already have — an SSN if they are a US person. No ITIN enters the picture at all. The complexity is confined to foreign founders, where two numbers may be in play: an EIN for the business, obtainable by fax or mail without an SSN, and an ITIN for the individual if a personal US filing is owed. Identifying which obligations apply — the LLC's versus the person's — resolves nearly every EIN-versus-ITIN question. The business number comes first and is almost always required; the individual number is situational, follows the founder's own filing duty, and may never be needed at all. Sorting which is which, rather than treating them as one decision, is the whole of it.
Frequently asked questions
Does every LLC need an EIN?
Most do. A multi-member LLC always needs an EIN, and a single-member LLC needs one to open a business bank account, hire employees, or elect a different tax treatment. The EIN is free directly from the IRS and identifies the business itself.
Is an ITIN the same as an EIN?
No. An EIN identifies a business entity, while an ITIN identifies an individual who has a US filing obligation but is not eligible for a Social Security number. An LLC may need an EIN for the company and, separately, an owner may need an ITIN for a personal return.
Can a foreign founder get an EIN without an SSN?
Yes. A non-US founder with no SSN or ITIN can obtain an EIN by filing Form SS-4 with the IRS by fax or mail rather than using the online tool. Faxed applications typically return within a few business days; no SSN or ITIN is required to get the company its EIN.
Does a non-US LLC owner need an ITIN?
Only if the owner personally owes a US tax return and has no SSN. The need for an ITIN attaches to the individual's filing obligation, not to the business. Many foreign owners need only an EIN for the LLC and no ITIN at all.
What is the difference between an SSN and an ITIN?
Both identify an individual on a personal tax return, but an SSN is issued to US citizens and authorized workers, while an ITIN is issued by the IRS to people who must file a US return but cannot get an SSN. A person never needs both.
Do foreign-owned LLCs have extra filing requirements?
Often. A single-member LLC owned by a non-US person generally must file Form 5472 with a pro forma Form 1120 to report transactions with its foreign owner. That filing requires the LLC to have an EIN, which is one more reason foreign-owned LLCs almost always need one.