ITIN vs EIN. Two different tax IDs.
ITIN is a US individual tax ID for non-US persons. EIN is a US entity tax ID. Foreign founders may need both: EIN for the LLC, ITIN for the founder personally (if the LLC is taxed as disregarded entity with US tax obligations).
Start here.
Employer Identification Number. For US business entities. Issued by IRS to LLCs, corps, partnerships.
Individual Taxpayer Identification Number. For non-US individuals with US tax obligations.
Required for any US business entity. Forms SS-4 (paper for non-US founders).
Required for non-US individuals filing US tax returns or claiming treaty benefits.
EIN: Form SS-4 (free). ITIN: Form W-7 + supporting documents + IRS acceptance agent or in-person CAA.
The full picture.
EIN basics
Employer Identification Number, also called Federal Tax Identification Number. Required for any US business entity (LLC, corp, partnership). Used for tax filings, bank accounts, employees, payment processors. Free from IRS. Same-day issuance for US founders with SSN; 1-3 weeks via paper Form SS-4 for foreign founders without SSN.
ITIN basics
Individual Taxpayer Identification Number. 9-digit number formatted like an SSN. For non-US individuals with US tax obligations: filing US tax return, claiming treaty benefits, certain dependent claims, US source income reporting. Issued by IRS via Form W-7.
When you need an EIN
You need an EIN whenever you form a US business entity. The EIN applies to the entity, not the owner. Foreign founders of US LLCs and C-Corps must obtain EIN for the business.
When you need an ITIN
You need an ITIN if you have US tax obligations as an individual: (1) US-source income subject to US tax; (2) Filing a US tax return claiming treaty benefits; (3) Certain dependent claims; (4) Some passive income from US sources requiring withholding. ITIN does NOT authorize you to work in the US.
Do I need both?
Many foreign founders need both. The LLC needs EIN. The owner may need ITIN if there are US tax obligations on the individual level (treaty filings, US source income reporting). Many single-member LLC owners only need EIN for the business; ITIN becomes important for specific tax filings.
How to get an EIN as a foreign founder
File paper Form SS-4 with the IRS via fax. Designate a "Responsible Party" (the foreign founder). Wait 1-3 weeks for the EIN letter (CP-575). File.Business handles this filing as part of our formation service.
How to get an ITIN
File Form W-7 with the IRS. Submit either: (a) US tax return showing the need; or (b) supporting documents proving foreign status. Acceptance Agent (CAA) can certify documents in your home country. Application processing: 7-11 weeks typical.
Common confusion
Many resources conflate ITIN and EIN. They are different. Forming an LLC and getting an EIN does NOT give you an ITIN. The ITIN is a separate IRS process for individuals.
What about SSN
SSN is only for US citizens and authorized US workers. Non-US foreign founders without US work authorization cannot obtain an SSN.
Common questions.
What is the difference between ITIN and EIN?
Do I need both?
Can I get an ITIN before forming an LLC?
Does ITIN allow me to work in the US?
How long does ITIN take?
Is ITIN renewable?
What does it cost?
Can my LLC use ITIN?
When would I file Form W-7?
Form your US LLC.
From abroad. Wyoming or Delaware. EIN, US banking, Stripe, ongoing compliance handled.
This guide is educational. International tax and compliance require specialty CPA and attorney advice.
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