Which number does your task need, an EIN or an ITIN?
Business tasks need an EIN. Personal tax tasks need an ITIN. Opening a company bank account, hiring staff, and filing Form 1120 each take a 9-digit EIN. Filing Form 1040-NR for yourself takes an ITIN.
The confusion is not about definitions. It comes from the word taxpayer sitting inside both names. An EIN is an Employer Identification Number and an ITIN is an Individual Taxpayer Identification Number. Find the row that matches what you are doing this month.
| What you are trying to do | Number | Application | Why that number |
|---|---|---|---|
| Open a US business bank account | EIN | Form SS-4 | The bank verifies the company against the CP-575 letter, which prints the EIN and the legal name. |
| Register a seller account on a US marketplace | EIN | Form SS-4 | Marketplace tax interviews collect the entity name and the 9-digit EIN, not a personal number. |
| Hire an employee in the United States | EIN | Form SS-4 | Form 941 and Form W-2 print an employer's EIN. No personal number satisfies those lines. |
| File Form 1120 for a US corporation | EIN | Form SS-4 | The identification block of Form 1120 takes an EIN. The same applies to Form 1065 for a partnership. |
| File Form 5472 for a foreign-owned single-member LLC | EIN | Form SS-4 | Form 5472 attaches to a pro-forma Form 1120 filed under the LLC's EIN. The late-filing penalty is $25,000. |
| File a personal US tax return as a non-resident | ITIN | Form W-7 | Form 1040-NR identifies a human filer who holds no SSN. An EIN never appears on that line. |
| Claim a treaty rate on personal US income | ITIN | Form W-7 | Form W-8BEN, the individual version, takes a US taxpayer number in the ITIN format. |
| Be listed as a dependent or spouse on a US return | ITIN | Form W-7 | The IRS issues ITINs to individuals with a filing requirement who hold no SSN. |
| Sign Form W-9 on behalf of your company | EIN | Form SS-4 | Line 1 names the entity, so Part I takes the entity's EIN. A mismatch triggers 24 percent backup withholding. |
| Apply for the EIN itself with no SSN | Neither | Form SS-4 | Line 7b of Form SS-4 accepts the word Foreign, so the IRS issues the EIN with no personal number on file. |
Source: IRS Form SS-4 instructions, Form W-7 instructions, and Form W-9 instructions, verified July 2026.
What does an EIN do that an ITIN cannot?
An EIN gives a company its own tax identity. It opens business bank accounts, runs payroll on Form 941, signs Form W-9 for the entity, and files Form 1120 or Form 1065. No personal number does those jobs.
An EIN attaches to the entity named on line 1 of Form SS-4, not to the human who applied. That is why it survives a change of owner, a change of address, and a change of responsible party. The IRS retires an EIN when the entity closes and never reassigns it to another business.
The number prints in a 2-digit and 7-digit pattern separated by a hyphen, as in 12-3456789. The IRS confirms it on one document, the CP-575 letter, and issues that letter once per EIN. A replacement arrives only as a 147C letter on request.
Read the full list on the benefits of an EIN page, or check the 18 fields on the Form SS-4 checklist.
What does an ITIN do that an EIN cannot?
An ITIN gives a person a US tax number when no SSN exists. It carries a personal Form 1040-NR return, a Form W-8BEN treaty claim, and a dependent listing. The IRS issues it on Form W-7 for $0.
An ITIN starts with the digit 9 and prints in the 3-digit, 2-digit, 4-digit Social Security pattern, as in 9XX-XX-XXXX. That single leading 9 is the fastest way to tell the two numbers apart on a page. An EIN puts its hyphen after 2 digits, and an ITIN after 3.
An ITIN carries limits an EIN never faces. It grants no work authorization, no Social Security benefit, and no immigration status. Form W-7 also requires an original passport or a copy certified by the issuing agency, and the IRS publishes 7 weeks of processing time, stretching to 9 to 11 weeks for applications filed from abroad or during the filing season.
Source: IRS Form W-7 instructions and IRS ITIN processing notices, verified July 2026.
Do you need an ITIN before you can get an EIN?
No. Line 7b of Form SS-4 accepts the word Foreign, so the IRS assigns an EIN to a responsible party holding no SSN and no ITIN. Only the online assistant demands one of those numbers. Fax accepts Foreign.
This is the single most expensive misunderstanding on the subject. An applicant is told to get an ITIN first, files Form W-7 with an original passport, waits 7 weeks or more, and then applies for the EIN that the fax line would have issued from the start.
| Path to the EIN | Line 7b entry | Documents sent to the IRS | Wait before the EIN application starts |
|---|---|---|---|
| Fax Form SS-4 directly | Foreign | Form SS-4 only, 18 fields, no ID | 0 weeks |
| Apply for an ITIN first | The issued ITIN | Form W-7 plus an original or certified passport | 7 weeks, or 9 to 11 weeks from abroad |
Source: IRS Form SS-4 instructions and IRS ITIN processing notices, verified July 2026.
The ITIN detour adds weeks and a passport, and it changes nothing about the EIN that arrives at the end. The IRS issues the same 9-digit number on the same CP-575 letter either way.
How do you get an EIN with no SSN and no ITIN?
Enter the word Foreign on line 7b of Form SS-4, name a person on line 7a, sign the form, and fax it. The IRS fax lines are 855-641-6935 for US-based entities and 855-215-1627 for international applicants.
| Channel | Number | Who uses it |
|---|---|---|
| IRS fax, US-based entity | 855-641-6935 | The entity has a US business address |
| IRS fax, international | 855-215-1627 | The entity has no US business address |
| IRS international phone line | 267-941-1099 | International applicants calling the IRS directly |
Source: IRS, verified July 2026.
Line 7a takes one human being who controls the entity and its funds. A parent company, a formation agent, or an accountant on line 7a triggers rejection. Line 7b then takes that person's SSN, that person's ITIN, or the word Foreign, and the IRS accepts all three entries.
No passport is filed with Form SS-4. The form asks for 18 answers and a signature, and it asks for no identity document at all. Step through the whole route on the apply for an EIN without an SSN page.
Which number do banks and payment platforms ask for?
They ask for the EIN. A business account belongs to the company, so verification matches the entity name against the 9-digit EIN on the CP-575 letter. A personal ITIN in that field fails the match.
| Account you are opening | Number requested | Document checked | Tax form generated |
|---|---|---|---|
| US business bank account | EIN | IRS CP-575 letter | None at opening |
| Payment processor, business | EIN | CP-575 plus formation document | Form 1099-K |
| Marketplace seller account | EIN | Tax interview, entity name and EIN | Form 1099-K |
| Personal US bank account | ITIN or SSN | Passport and ITIN letter | Form 1099-INT |
| Payer of personal service income | ITIN or SSN | Form W-8BEN | Form 1042-S |
Source: IRS information-return instructions, verified July 2026.
One detail decides most failed verifications, and it has nothing to do with which number you chose. The legal name on line 1 of Form SS-4 has to match the state formation document character for character. LLC and L.L.C. read as two different entities, and the mismatch surfaces months later at the bank.
What does filing the wrong number cost you?
A name and number mismatch starts backup withholding at 24 percent of every payment. The payer holds the money and sends it to the IRS. A corrected Form W-9 carrying the entity's EIN releases the hold.
| The mistake | What breaks | The fix |
|---|---|---|
| ITIN entered in Part I of a Form W-9 signed by a company | Backup withholding at 24 percent on every payment | File a corrected Form W-9 with the entity name and the EIN |
| Form W-8BEN sent for a company account | Onboarding rejected, the form identifies an individual | Send Form W-8BEN-E with the entity's EIN |
| Personal number on Form 941 payroll filings | The IRS has no employer account to post the deposits to | Obtain an EIN first, then file under the employer account |
| A second EIN requested for the same entity | Two tax accounts under one company, notices to both | Answer line 18 of Form SS-4 with the earlier number |
| Form 5472 filed late for a foreign-owned LLC | A $25,000 penalty per year, per entity | File the pro-forma Form 1120 under the LLC's EIN |
Source: IRS Form W-9 instructions, Form W-8 instructions, and Form 5472 instructions, verified July 2026.
Already hold an EIN and cannot find it? The recovery routes sit on the lost EIN number page. Filing a second application is the expensive answer to that question.
Which number does a foreign-owned single-member LLC need?
An EIN. A foreign-owned single-member LLC files a pro-forma Form 1120 with Form 5472 attached, under its own EIN. The reporting-owner block takes the owner's foreign tax number, so no ITIN is needed.
Line 8b of Form SS-4 takes the member count, and the number entered there sets federal tax treatment for the life of the entity. A count of 1 defaults to a disregarded entity. A count of 2 or more defaults to a partnership, which files Form 1065 under the same EIN.
The disregarded single-member LLC with a foreign owner carries the heaviest deadline on this page. Form 5472 attaches to a pro-forma Form 1120 every year, and the penalty for filing it late is $25,000 per year, per entity. That filing needs an EIN and nothing personal.
Not sure the entity needs a number at all? Work through the situations on the do I need an EIN page first.
Who ends up holding both an EIN and an ITIN?
Anyone whose company files US returns and whose own name reaches a US return. The company files Form 1120 or Form 1065 under its EIN. The person files Form 1040-NR under an ITIN. Two taxpayers, two numbers.
A non-resident who takes a salary from a US corporation. The corporation reports wages under its EIN. The individual files Form 1040-NR under an ITIN.
A non-resident partner in a US partnership. The partnership files Form 1065 under its EIN and issues a Schedule K-1 that reaches a personal return.
A non-resident who owns US rental property through an LLC. The LLC holds the EIN. Effectively connected rental income reaches Form 1040-NR under an ITIN.
A non-resident selling only through a disregarded LLC. One number is enough. The LLC's EIN carries Form 5472 and the pro-forma Form 1120.
The order is settled by the calendar, not by preference. The EIN is needed the day the company opens an account or hires anyone. The ITIN is needed the day a personal return is due. The EIN comes first in every one of the four cases above.
What does an EIN cost compared with an ITIN?
Both cost $0 from the IRS. Form SS-4 is free and Form W-7 is free. An EIN also costs $0 in year 2 and after, because an EIN never renews. An unused ITIN expires and needs a new Form W-7.
| Filed by | Price | Filing guarantee in writing | Year 2+ |
|---|---|---|---|
| Yourself, direct to the IRS | $0 | None | $0 |
| einnumber.co Standard | $67 | Filed by fax within 5 business days or the filing is free | $0 |
| einnumber.co Fast | $97 | Filed and the IRS call made within 24 hours, guaranteed — or the filing is free | $0 |
| Northwest | $200 | Not stated | $0 |
| ZenBusiness | $99 | Not stated | $0 |
| Rocket Lawyer | $59.99 | Not stated | $0 |
Competitor prices verified July 2026. Northwest reflects the no-SSN rate.
Read this before paying anyone, including us. Holding an SSN or an ITIN means the IRS issues your EIN at irs.gov in 15 minutes for $0. The $67 exists for the applicants the online tool blocks: a paper form, a fax line with no tracking number, and 18 fields that have to be right the first time.
Standard costs $67 and goes out by fax within 5 business days of your completed details, landing 12–14 business days total. Fast costs $97, goes out within 24 hours with the IRS call included, and lands under a week. Miss the filing window and the filing is free. Business days are Monday to Friday, excluding US federal holidays.
See the full breakdown on the how much does an EIN cost page, compare processing times on the how long does an EIN take page, or get started now.