ITIN vs. EIN: What's the Difference and Which Do You Need? (2025–2026)
ITIN and EIN are different U.S. tax IDs that serve entirely different purposes. Many non-residents need both. This guide explains when you need an ITIN, when you need an EIN, and when you need each.
Both are nine-digit numbers issued by the IRS. Both appear on U.S. tax forms. Both can be held by non-residents.
That's roughly where the similarities end.
ITIN and EIN exist for entirely different purposes, and using one where the other is needed causes real problems — rejected forms, frozen accounts, and IRS notices. Here's how to tell them apart and figure out which you need.
At a Glance
| ITIN | EIN | |
|---|---|---|
| Full name | Individual Taxpayer Identification Number | Employer Identification Number |
| Identifies | A person | A business entity |
| Format | 9XX-XX-XXXX (always starts with 9) | XX-XXXXXXX |
| Application form | Form W-7 | Form SS-4 |
| Who can get it | Individuals ineligible for SSN | Any business entity |
| Used on personal returns | Yes | No |
| Used on business returns | No | Yes |
| Can open U.S. bank account? | Yes, some (limited) | Yes (standard for business) |
| Expires? | Yes — if unused 3+ consecutive years | No |
| Requires SSN/ITIN to apply? | N/A | No |
ITIN: What It Is, What It's For
An ITIN is a tax processing number for individuals who:
- Cannot get an SSN (typically because they're not eligible to work in the U.S.)
- Have a U.S. federal tax obligation or need to claim treaty benefits
The IRS issues ITINs to nonresident aliens, resident aliens who don't qualify for an SSN, foreign nationals who are dependents or spouses on U.S. returns, and certain international students.
You need an ITIN when:
- You're required to file Form 1040-NR (the non-resident individual tax return)
- You want to claim a tax treaty benefit on U.S.-source income (using Form W-8BEN)
- Your non-resident spouse needs to be included on a U.S. joint tax return
- You're claimed as a dependent on a U.S. taxpayer's return
- You receive a Form 1042-S and need to file to recover over-withheld taxes
What an ITIN does NOT do:
- Authorize you to work in the United States
- Make you eligible for Social Security benefits or the Earned Income Credit
- Replace an SSN for non-tax purposes (renting, certain banking, etc.)
EIN: What It Is, What It's For
An EIN (also called a Federal Tax Identification Number) is a business tax ID. Every U.S. business entity — LLC, corporation, partnership — needs one. Foreign nationals can obtain an EIN for their U.S. entity without having an SSN or ITIN.
You need an EIN when:
- Forming a U.S. LLC or corporation
- Opening a U.S. business bank account
- Setting up Stripe, PayPal Business, or other payment platforms through a business entity
- Filing business tax returns (Form 1120, 1065, 5472)
- Hiring employees in the U.S.
How to get an EIN as a non-resident: File Form SS-4 by fax to 855-641-6935 (IRS). Processing typically takes 4–6 weeks. Alternatively, non-residents can call the IRS International line at 267-941-1099 for immediate issuance.
Why Many Non-Residents Need Both
This is the pattern we see constantly with Amazon sellers, LLC owners, and foreign investors:
The LLC has an EIN — used for business filings, bank accounts, and platforms. The LLC owner needs an ITIN — for their personal Form 1040-NR and for Form W-8BEN treaty claims.
The EIN and ITIN are not interchangeable. An EIN on a personal tax return will be rejected. An ITIN on a business bank application won't get the account opened.
Scenario 1: Non-resident Amazon seller with a U.S. LLC
- LLC uses EIN for Amazon seller account and Stripe
- Owner uses ITIN on Form W-8BEN (treaty benefits) and personal 1040-NR
Scenario 2: Non-resident individual freelancer, no U.S. entity
- No EIN needed — no U.S. business entity
- ITIN used on W-8BEN to claim treaty benefits on payments from U.S. clients
Scenario 3: Foreign real estate investor
- Property held through U.S. LLC → EIN for the LLC
- Owner files 1040-NR to report rental income → ITIN for the owner
The Applications Are Independent
People often assume they need an ITIN to get an EIN or vice versa. Neither is true. The applications are completely separate:
- Get an EIN: File Form SS-4, no ITIN or SSN required
- Get an ITIN: File Form W-7, no EIN required
For most new LLC owners, the practical sequence is: form the LLC → get the EIN (needed to open the bank account) → apply for the ITIN when the first tax filing season approaches. But there's no rule requiring this order.
Expiration: One Expires, One Doesn't
EIN: Does not expire. Once issued to a business entity, the EIN remains permanently assigned.
ITIN: Expires if not used on a U.S. federal tax return for three consecutive years. ITINs not used on any return in 2022, 2023, or 2024 expired December 31, 2025. If you have an old ITIN and haven't filed in several years, confirm it's still active before you need to use it.
Frequently Asked Questions
Can I use my EIN instead of an ITIN on my personal tax return?
No. Form 1040-NR is a personal return and requires a personal TIN — either an SSN or an ITIN. The EIN identifies your business, not you as a person. Submitting a personal return with an EIN will cause processing problems.
I need both — which should I get first?
For LLC owners, the EIN is usually needed first (to open the bank account). Get the EIN, get the account open, then prepare the ITIN application alongside your first tax filing. They don't have to be simultaneous.
Does having an ITIN mean I have to file U.S. taxes every year?
No. Having an ITIN doesn't create a filing obligation. You only have to file if you have a U.S. tax requirement (effectively connected income, joint return inclusion, etc.). The ITIN is just a number — it doesn't change your residency status or tax obligations.
My old ITIN might be expired. Can I just use my EIN instead?
No. They serve different purposes. If your ITIN has expired, you need to renew it — not substitute an EIN.
Can I open a U.S. personal bank account with an ITIN?
Some banks accept an ITIN for personal accounts. Results vary significantly by bank and branch. For business accounts, the EIN is what matters.
ITINSERVICES specializes in ITIN applications for non-residents — whether you're just getting started with a U.S. LLC or need to sort out your personal filing obligations. Our process is remote, IRS-listed, and starts at $160.
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