Can a non-resident get an EIN without an ITIN?

Yes. The IRS issues EINs to foreign owners of US businesses without requiring an ITIN. Form SS-4 can be filed by fax, mail, or phone (international applicants). The Responsible Party field accepts a foreign individual identified by name and country, not by SSN/ITIN.

Do I need both an ITIN and an EIN?

Often yes. A foreign entrepreneur with a US LLC or C-Corp uses the EIN for business banking, payroll, and federal filings, and uses the ITIN to personally file Form 1040-NR, claim treaty benefits, or open personal accounts. Most non-resident founders end up holding both.

Which application is faster: ITIN or EIN?

EIN is faster. Phone applications for international applicants typically issue an EIN in one call. Faxed Form SS-4 takes about 4 business days. ITIN processing takes 7 to 11 weeks because the IRS verifies identity documents in addition to the form itself.

Does an SSN holder ever need an ITIN?

No. An SSN replaces an ITIN for every tax purpose. A person who later becomes SSN-eligible should rescind the ITIN by writing to the IRS so future filings consolidate under the SSN. Holding both at once is not permitted.

Updated June 25, 2026

ITIN vs EIN: Which Tax ID Does Your Non-Resident Business Need?

What Exactly Is the Difference Between an ITIN and an EIN?

Field	ITIN	EIN
Identifies	A person	A business
Form	W-7	SS-4
Format	9XX-XX-XXXX	XX-XXXXXXX
Processing	7-11 weeks	Same call (phone) or ~4 days (fax)
Used for	Form 1040-NR, treaty benefits, personal banking	Business bank account, payroll, federal filings

For a deeper side-by-side see the ITIN vs EIN page.

When Does a Non-Resident Entrepreneur Need an EIN?

Any US business entity (LLC, C-Corp, S-Corp where allowed, or partnership) needs an EIN to function. Specifically a non-resident owner needs an EIN to:

Open a US business bank account in the LLC name
Hire employees or run US payroll
File federal returns (Form 1120, 1065, 5472, etc.)
Issue 1099s to US contractors
Apply for state-level sales tax or business licenses

When Does the Same Entrepreneur Also Need an ITIN?

Filing Form 1040-NR to report effectively connected US income
Claiming reduced withholding under a US tax treaty via Form W-8BEN
Receiving a Schedule K-1 as a member of a multi-member LLC or partnership
Opening a personal US bank account in own name (most banks require it)
Being verified as a beneficial owner by Stripe, PayPal Business, Mercury, or similar platforms

For the LLC-specific path see ITIN for LLC owners.

How Do You Apply for Each One in 2026?

EIN. File Form SS-4. International applicants can call the IRS Business and Specialty Tax Line (267-941-1099) to get the EIN on the same call, or fax the SS-4 to receive the EIN by return fax in about 4 business days.

ITIN. File Form W-7 with a current passport and (in most cases) a federal tax return. A Certifying Acceptance Agent can verify the passport locally so it never leaves the applicant.

Which One Should You Apply for First?

EIN first. The EIN is fast, free, and unblocks LLC formation and banking. The ITIN takes 7 to 11 weeks and is typically filed either with the entrepreneur first US tax return or alongside an exception document such as a bank letter requesting ITIN issuance.

Frequently Asked Questions

An ITIN (Individual Taxpayer Identification Number) identifies a human individual for US federal tax purposes. An EIN (Employer Identification Number) identifies a business entity. Both are 9 digits, both are issued by the IRS, but they serve different parties: the ITIN is for the person, the EIN is for the company.

Ready to get the ITIN side handled? Apply with a Certifying Acceptance Agent — $297 flat, ready in 7 days.