ITIN or EIN: which number does your US LLC need?

The question comes up with every company formation. One seller read that an ITIN was required, another that an EIN was enough, a third paid an agent for both. Two of them spent money for nothing.

The rule fits in one sentence. The EIN identifies a business to the IRS, the ITIN identifies an individual who must file a US return without being entitled to a social security number. They are two different things, and the vast majority of non-residents only need the first.

TIN, EIN, ITIN, SSN: a glossary of US tax numbers

The US tax identification number is called a TIN, for taxpayer identification number. It is not a number in itself but a family of numbers. The SSN, reserved for people authorized to work in the United States. The ITIN, issued to individuals who are not eligible for an SSN but have a US tax obligation. The EIN, issued to businesses. And a few rarer numbers, such as the ATIN or the PTIN, which do not concern a foreign founder. When a bank, a platform or a form asks for your TIN, it wants one of these numbers depending on your situation: the EIN for your LLC, the tax number of your country of residence for yourself on a W-8BEN, and almost never an ITIN.

For a founder in the UK, India, Canada or anywhere else outside the United States, the answer fits in two lines. The company has a TIN: its EIN, which LLC Place obtains for it in 3 to 5 business days, with no SSN. The founder, for their part, gives their national tax number, a UK Unique Taxpayer Reference for example, whenever a US form asks for a foreign TIN. An ITIN only comes into the picture in the cases described below.

The EIN, your company’s number

The EIN, for *employer identification number*, is the American equivalent of a company registration number. It is requested from the IRS on Form SS-4, it is free, and it requires no social security number: foreign applicants are explicitly provided for. LLC Place applies for it on your behalf and obtains it in 3 to 5 business days. Everything you need to know about this number is in our article on getting an EIN without an SSN.

This is the number your bank, Stripe, marketplaces and suppliers ask for. Without it your company exists legally but cannot collect a cent. It is therefore the first item to secure after incorporation, and the only one that actually blocks the launch.

The ITIN, a person’s number

The ITIN, for *individual taxpayer identification number*, is for an individual who has a US filing obligation and cannot obtain a social security number. It is requested with Form W-7, together with a certified ID document and, in most cases, the tax return that justifies the request.

That last point is the one guides forget. An ITIN is not requested as a precaution. The IRS issues it to allow a filing, not to sit in a folder. A request without a filing reason is rejected, and the certified ID made the trip for nothing.

When an ITIN does become necessary

The first case is the multi-member LLC. It is treated as a partnership, files Form 1065 and issues each partner a K-1. A foreign partner named on that document needs a US tax number, therefore an ITIN. This is one of the reasons adding a partner is never a small decision, as we explain in our article on single-member and multi-member LLCs.

The second is income effectively connected with a US trade or business. It requires the individual to file Form 1040-NR, therefore to hold an ITIN. The mechanism is described in our guide to non-resident taxation.

The third is claiming a tax treaty benefit to reduce withholding, on royalties for instance. Form W-8BEN then asks for a tax number, and the ITIN is the only one available to a foreign individual.

The most common case, and the simplest

An LLC owned by a single foreign person, with no US employee or office, is disregarded for tax purposes. It files Form 5472 each year together with a pro forma 1120. That filing identifies the owner by name, address and foreign tax number, not by an ITIN.

In other words, the freelancer, the online seller or the consultant who owns the company alone never had to request an ITIN. They need the EIN, the business address, the bank account, and nothing else.

Processing times, which often decide

An EIN takes 3 to 5 business days by fax for a well-prepared foreign application, sometimes a little longer depending on the IRS workload. An ITIN takes far longer, often two to three months once the file goes through the dedicated unit and the ID document has to be certified.

Waiting for an ITIN you do not need therefore pushes your launch back by a quarter. That is the real cost of the confusion, far more than an agent’s fee.

How LLC Place handles it

We file Form SS-4 with the IRS and hand you your company’s EIN, without ever asking you for a US personal number. It is the one item that gates the launch, and it is included in the package.

We also tell you when an ITIN is genuinely required, which is rare, rather than selling you a three-month process you do not need. The rest follows in the same file: articles, business address and tracking of the annual filing.

Frequently asked questions

Can I get an EIN with no SSN and no ITIN?

Yes. Form SS-4 explicitly covers the foreign applicant, and no US personal number is required. This is the normal route for a non-resident, not a special exception, and LLC Place files that application for you.

Will my US bank ask for an ITIN?

Business neobanks are satisfied with the EIN, the articles and an identity check. A traditional branch bank may ask for more, which is one of the reasons we point to the options covered in our banking comparison.

I already have an ITIN, do I still need an EIN?

Yes, always. The two numbers are not interchangeable: one designates a person, the other a company. An LLC without an EIN can neither open an account nor collect payments.

What is a TIN, the US taxpayer identification number?

TIN covers the whole family of IRS tax numbers: the SSN for people authorized to work in the United States, the ITIN for other individuals with a US tax obligation, and the EIN for businesses. An LLC’s TIN is its EIN.

Do I need an ITIN to form an LLC from outside the United States?

No. The LLC gets its EIN without an SSN or ITIN, and you give your home country’s tax number on the W-8BEN. An ITIN only becomes necessary for a multi-member LLC, for income effectively connected with a US business, or to claim a tax treaty benefit on withholding.