ITIN vs EIN: which one does a non-resident founder need?

What is the difference between an ITIN and an EIN?

An EIN is a federal tax number for a business or other entity, so it belongs to your LLC. An ITIN is a tax number for a person who needs a US tax ID but cannot get a Social Security number. Both come from the IRS, but they answer different questions: who the company is, and who you are.

This post summarises the IRS pages on the ITIN and on employer identification numbers (both accessed 31 October 2026). It is general information, not tax advice. For the short definitions, see our glossary in 30 seconds.

What is an EIN used for?

The IRS describes an EIN as a federal tax ID number for businesses, tax-exempt organisations and other entities, and says a business entity should have only one. Your LLC uses it on IRS filings such as Form 5472, on bank and payment applications, on invoices and tax forms that clients request, and when platforms verify the company.

The EIN stays with the company, not with you personally. Our EIN service page explains how LaunchUS prepares and submits the application, and who signs it.

What is an ITIN used for?

According to the IRS, an ITIN is a nine-digit number issued for federal tax purposes only, to people who need a US taxpayer ID but are not eligible for a Social Security number. Typical reasons are a requirement to file a US tax return, claiming a refund or treaty benefit, or being claimed as a spouse or dependent.

The IRS is explicit about what an ITIN does not do. It does not authorise work in the United States, does not change immigration status, does not qualify anyone for Social Security benefits and is not an identity document outside the federal tax system.

How do ITIN and EIN compare side by side?

The table below puts the main points of the two IRS pages next to each other. The short version: the EIN is about the company and is part of forming it, while the ITIN is about you and only comes up when you personally have a US tax reason. One does not replace the other.

Do I need an ITIN to get an EIN for my LLC?

No. The IRS online EIN application expects the responsible party to have an SSN, ITIN or EIN, but the SS-4 instructions say a responsible party who has neither an SSN nor an ITIN writes "foreign" or N/A on line 7b. The application then reaches the IRS by fax, mail or phone instead of online.

Our post on Form SS-4 without an SSN walks through those lines one by one. The IRS EIN page also says that applicants whose principal place of business is outside the United States can apply by phone. Whichever route is used, the IRS assigns the number; LaunchUS can prepare the form, but the decision is the agency's.

When does an ITIN come up for a founder?

An ITIN becomes relevant when you, as a person, have a US tax reason. That can be a personal US return the IRS expects from you, or a payment provider that asks the company representative for an SSN or ITIN. Whether you need one depends on your own situation, so a tax professional should confirm it.

Here are the situations founders most often ask about. Treat them as questions to raise, not as answers:

1. A personal US tax return. If a tax professional tells you that you must file a US individual return, the ITIN application usually goes with that return.
2. Payment provider checks. Stripe's US requirements page says it verifies the EIN, an SSN (or ITIN) and the business address. Our Stripe guide explains what that means for an application.
3. A treaty or refund claim. Claiming a tax treaty benefit or a refund can require a personal taxpayer number.
4. A spouse or dependent. The IRS lists being claimed as a spouse or dependent as another reason.
5. Banks and fintech providers. Some ask about personal tax numbers; read our post on a US bank account for a non-resident LLC.

How is an ITIN applied for?

The IRS says the ITIN is requested with Form W-7, by mail or in person, and that the application normally travels together with the tax return it is needed for, not separately. The Form W-7 page adds that the same form renews an ITIN that is close to expiring or has already expired.

The application also needs identity documents that the W-7 instructions list, and the IRS decides whether to issue the number. The ITIN page says processing takes longer in the filing season and for applications from abroad.

How does LaunchUS help with EIN and ITIN?

The EIN is part of our formation flow: we prepare the SS-4 for your LLC, you sign it, it goes to the IRS and the confirmation letter lands in your document vault. ITIN requests are not handled in the panel. If you need one, write to us from the contact page and describe your situation briefly.

The company's yearly IRS filing uses the EIN, not an ITIN; our post on Form 5472 for foreign-owned LLCs covers it, and the yearly obligations checklist puts it next to the state deadlines. If you invoice US clients, our guide for freelancers with a US LLC shows where the EIN appears.

See also how long an EIN takes.