Comparison Guide
EIN vs ITIN: Key Differences Explained (2026)
Both are 9-digit IRS numbers, but they serve completely different purposes. An EIN identifies your business. An ITIN identifies you as an individual taxpayer. Here is everything you need to know.
Short Answer
An EIN (Employer Identification Number) is a 9-digit number the IRS assigns to businesses: LLCs, corporations, partnerships, and other entities. It is your business's tax ID. An ITIN (Individual Taxpayer Identification Number) is a 9-digit number the IRS assigns to individuals who need to file US taxes but are not eligible for a Social Security Number (SSN). Many non-US residents need both: an EIN for their business and an ITIN for their personal tax obligations.
Quick Comparison Table
A side-by-side look at everything that separates an EIN from an ITIN.
| Feature | EIN | ITIN |
|---|---|---|
| Full Name | Employer Identification Number | Individual Taxpayer Identification Number |
| Purpose | Identifies a business entity for tax purposes | Identifies an individual who cannot obtain an SSN |
| Who Gets It | LLCs, corporations, partnerships, sole proprietors, trusts, estates, nonprofits | Non-resident aliens, dependents, or spouses of US citizens/residents who are ineligible for an SSN |
| Format | XX-XXXXXXX | 9XX-XX-XXXX |
| Digits | 9 digits | 9 digits |
| Issued By | IRS | IRS |
| Application Form | Form SS-4 | Form W-7 |
| Cost (IRS) | Free | Free (but CAA fees of $150-$300 may apply) |
| Processing Time | Instant (online) or 4 business days (fax) | 6-11 weeks |
| Requires SSN? | No (for non-residents filing by fax) | No (it replaces an SSN) |
| Used to File | Business tax returns (1120, 1065, 1041, 990) | Personal tax returns (1040-NR, 1040) |
| Opens Bank Account? | Yes, business bank accounts | Yes, personal bank accounts at some institutions |
| Expires? | Never (permanent once assigned) | After 3 consecutive years of non-use on a tax return |
| Authorizes Employment? | No (business ID only) | No (tax filing only, no work authorization) |
| Documents Required | Business formation docs + passport | Form W-7 + tax return + original ID (passport) |
| ein.so Service | $49 (Standard) or $97 (Express) | Not offered by ein.so |
When You Need EIN Only vs ITIN Only vs Both
The number you need depends on your specific situation. This table covers the 8 most common scenarios for non-US residents.
| Scenario | Need EIN? | Need ITIN? | Why |
|---|---|---|---|
| Forming a US LLC (no personal US income) | Yes | No | EIN for business taxes (Form 5472); no personal return needed |
| Selling on Amazon (through US LLC) | Yes | No | EIN for Seller Central tax interview and 1099-K |
| Freelancing for US clients (no US entity) | No | Yes | ITIN to file Form 1040-NR and claim treaty benefits |
| US real estate investment (through LLC) | Yes | Yes | EIN for LLC; ITIN for personal return reporting rental income |
| Receiving US royalties or dividends | No | Yes | ITIN to file W-8BEN and reduce withholding tax from 30% |
| Opening a US personal bank account | No | Yes | ITIN serves as personal tax ID for bank compliance |
| US LLC + freelancing for US clients | Yes | Yes | EIN for business; ITIN for personal tax return and treaty claims |
| Incorporating a C-Corp (no personal US income) | Yes | No | EIN for Form 1120; corporation is separate tax entity |
What Is an EIN?
An Employer Identification Number (EIN) is a unique 9-digit number assigned by the IRS to identify a business entity. Think of it as your business's Social Security Number. Every LLC, corporation, partnership, nonprofit, trust, and estate that operates in the United States needs one.
The EIN format is XX-XXXXXXX, two digits, a hyphen, then seven digits (e.g., 12-3456789). You use your EIN to file business tax returns, open a business bank account, apply for business licenses, and hire employees. Without an EIN, your business cannot operate legally in the US tax system.
How to Get an EIN
US residents with an SSN can apply for an EIN online at irs.gov in 15 minutes and receive it instantly. Non-US residents without an SSN must apply by faxing Form SS-4 to the IRS at 855-215-1627. This fax-based process takes 4 business days. At ein.so, we handle the entire fax process for $49 (Standard, 14 business days) or $97 (Express, 7 business days). Learn more about what an EIN is and why you need one.
What Is an ITIN?
An Individual Taxpayer Identification Number (ITIN) is a 9-digit number issued by the IRS to individuals who are required to file US tax returns but who are not eligible for a Social Security Number. This includes non-resident aliens, their dependents, and spouses of US citizens or residents.
The ITIN format mirrors the SSN format, 9XX-XX-XXXX, but always starts with the digit 9. Despite looking similar to an SSN, an ITIN does not authorize you to work in the US, does not make you eligible for Social Security benefits, and does not change your immigration status.
How to Get an ITIN
To apply for an ITIN, you must complete Form W-7 and mail it to the IRS Austin Processing Center along with your federal tax return and original identification documents (or certified copies). Alternatively, you can apply through an IRS-authorized Certifying Acceptance Agent (CAA), which costs $150-$300 but lets you keep your passport. Processing takes 6 to 11 weeks, significantly longer than the EIN process.
ITIN Expiration and Renewal Rules
ITINs expire if not used on a federal tax return for 3 consecutive years, or if the ITIN was issued before 2013 and falls under the IRS's rolling renewal schedule. You must renew an expired ITIN before filing a return that requires it. Renewal requires submitting Form W-7 again with updated identification documents.
Key Differences Between EIN and ITIN
Entity vs Individual
The most fundamental difference: an EIN identifies a business entity (LLC, corporation, partnership, etc.), while an ITIN identifies an individual person. If you are forming a company, you need an EIN. If you personally need to file a US tax return and do not have an SSN, you need an ITIN.
Application Process
Getting an EIN is straightforward: file Form SS-4 online (if you have an SSN) or by fax (if you do not). The process takes minutes to days. Getting an ITIN requires Form W-7, a completed tax return, and original identity documents mailed to the IRS. The process takes 6 to 11 weeks, and you must surrender your passport or other original documents during that time (unless you use a CAA).
Number Format
Both are 9-digit numbers, but the formats are different. An EIN uses the format XX-XXXXXXX (e.g., 12-3456789). An ITIN uses the SSN format 9XX-XX-XXXX (e.g., 912-34-5678) and always begins with the digit 9 in the first position.
Expiration
An EIN never expires. Once assigned, your business keeps it permanently (even if the business closes, the EIN is never reassigned). An ITIN expires after three consecutive years of non-use on a federal tax return, and certain older ITINs expire on a rolling schedule set by the IRS.
What It Enables
An EIN lets you open business bank accounts, file business tax returns, hire employees, apply for business credit, and comply with IRS reporting requirements. An ITIN lets you file a personal US tax return, claim tax treaty benefits, and open personal bank accounts at participating institutions. Neither an EIN nor an ITIN authorizes employment in the United States.
Do You Need an EIN, ITIN, or Both?
The answer depends on your situation. Here are the most common scenarios for non-US residents:
Starting a US LLC or Corporation
EINIf you are forming a business entity in the US (such as a Wyoming or Delaware LLC), you need an EIN to open a business bank account and file business taxes. If you will not be filing a personal US tax return, you likely do not need an ITIN.
Freelancing for US Clients
ITIN (and possibly EIN)If US companies are withholding taxes from your payments, you need an ITIN to file a US tax return and claim any refund or treaty benefits. If you also operate through a business entity, you need an EIN as well.
Selling on Amazon, Shopify, or Stripe
EINE-commerce platforms require a US tax ID for sellers. An EIN is sufficient if you operate through a business entity. Some platforms accept an ITIN for individual sellers.
Investing in US Real Estate
Both EIN and ITINYou need an EIN for the LLC or partnership holding the property, and an ITIN for your personal tax return reporting rental income or capital gains.
Opening a US Personal Bank Account
ITINSome US banks allow non-residents to open personal accounts with an ITIN. An EIN is for business accounts only and cannot be used to open a personal account.
Receiving US Royalties or Dividends
ITINIf you receive passive income from US sources (royalties, dividends, interest), you may need an ITIN to file a US tax return and claim treaty benefits to reduce withholding tax.
EIN vs ITIN vs SSN vs TIN
All four of these acronyms refer to tax identification numbers issued or recognized by the IRS. Here is how they relate to each other:
TIN: The Umbrella Term
TIN (Tax Identification Number) is the umbrella term. It is not a specific number type. It refers to any number used to identify a taxpayer. An SSN, ITIN, and EIN are all types of TINs. When an IRS form or bank asks for your "TIN," provide the number that matches your situation.
SSN: For US Citizens and Authorized Workers
SSN (Social Security Number) is the most common TIN for individuals. It is issued by the Social Security Administration (SSA) to US citizens, permanent residents, and certain work-visa holders. An SSN authorizes employment in the US, provides access to Social Security benefits, and is required for the IRS online EIN application.
ITIN is the personal TIN for individuals who cannot get an SSN. It allows tax filing but does not authorize employment or confer immigration benefits.
EIN is the TIN for business entities. It has nothing to do with individual tax filing. It is strictly for businesses.
For a deeper dive into how these numbers compare, see our guide on What Is an EIN.
How to Get Each One
Get an EIN
With SSN: Apply online at irs.gov. Instant. Free.
Without SSN: File Form SS-4 by fax. Takes 4-7 business days. Free from IRS, but the fax process is complicated for non-residents.
With ein.so: We handle the entire SS-4 process for $49 (standard, 14 business days) or $97 (express, 7 business days). No SSN required. No paperwork for you.
Get an ITIN
Step 1: Complete IRS Form W-7 with your personal information and reason for applying.
Step 2: Attach a completed US federal tax return (usually Form 1040-NR) unless you qualify for an exception.
Step 3: Mail the W-7, tax return, and original identification documents to the IRS, or visit an IRS-authorized Certifying Acceptance Agent (CAA) to avoid mailing originals.
Processing: 6-11 weeks. You cannot apply online.
Related
More Tax ID Comparisons
EIN vs SSN
How an Employer Identification Number differs from a Social Security Number.
EIN vs Tax ID
Understanding the relationship between EINs and the broader Tax ID category.
EIN vs TIN
What separates an EIN from a Taxpayer Identification Number and when you need each.
What Is an EIN?
Complete guide to Employer Identification Numbers, formats, and who needs one.
Frequently Asked Questions
Can I use an ITIN instead of an EIN for my business?
No. An ITIN is a personal tax identification number for individuals who cannot get an SSN. It cannot replace an EIN. If you have a business entity, such as an LLC, corporation, or partnership, you need an EIN to file business taxes, open a business bank account, and hire employees. You may need both an ITIN (for yourself) and an EIN (for your business).
Do I need an SSN to get an EIN?
No. Non-US residents without an SSN or ITIN can still obtain an EIN by filing Form SS-4 by fax with the IRS. This is the process ein.so handles for you. We complete and fax the form so you can get your EIN without any US tax identification number.
How long does it take to get an EIN vs an ITIN?
An EIN can be obtained online in minutes if you have an SSN, or in 4-7 business days via fax for non-residents. An ITIN takes significantly longer, 6 to 11 weeks after mailing Form W-7 and supporting documents to the IRS.
Can a non-US resident get both an EIN and an ITIN?
Yes, and many non-residents need both. You would get an ITIN to report personal US income (such as freelance earnings or investment income) and an EIN for your business entity. The EIN application does not require you to have an ITIN first.
Is an EIN the same as a tax ID number?
An EIN is one type of tax identification number (TIN). The IRS issues multiple types of TINs: SSNs for US citizens and residents, ITINs for individuals without SSN eligibility, and EINs for businesses. All are 9-digit numbers, but they serve different purposes and have different formats.
What does an EIN number look like compared to an ITIN?
An EIN is formatted as XX-XXXXXXX (two digits, a hyphen, then seven digits). An ITIN is formatted like an SSN (9XX-XX-XXXX) but always begins with the digit 9. Despite both being 9-digit numbers, their formats are distinct and they serve completely different purposes.
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