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ITIN or EIN: which one does a foreign LLC owner need?

The EIN is the company's tax number and every LLC needs one; an ITIN is a personal number most foreign owners never need. When an ITIN does matter.

4 min read · updated October 29, 2026

Two different numbers

An EIN (Employer Identification Number) belongs to the company. An ITIN (Individual Taxpayer Identification Number) belongs to a person: it is the number the IRS gives individuals who must deal with US tax but cannot get a Social Security Number.

Your LLC always needs an EIN. You, as the owner, usually do not need an ITIN.

Getting an EIN without an ITIN

The IRS issues EINs to companies whose owner has no SSN or ITIN. The online application is only for people with a US number, so a foreign owner applies with a signed Form SS-4 instead, and states on it that they have no SSN or ITIN. Applying for an ITIN first is not necessary and only causes months of delay.

What you can do with only the EIN

  • Open a US business bank account at the fintech banks that accept non-residents.
  • Apply for Stripe, PayPal Business and marketplace seller accounts as a US company.
  • File Form 5472 with the pro forma Form 1120 every year.
  • Send and receive invoices as a US company.

When you do need an ITIN

  • Your LLC has income that is effectively connected with a US business, so you must file a personal US return (Form 1040-NR).
  • You want to claim a tax treaty benefit that requires a US taxpayer number.
  • You are a member of a multi-member LLC that allocates US-taxable income to you.
  • A specific bank or platform insists on a personal US number. This is rare for foreign-owned LLCs.

How an ITIN is obtained

With Form W-7, normally attached to the tax return that makes the ITIN necessary, together with an original passport or a copy certified by the issuing agency. Certifying Acceptance Agents can verify the passport so that it does not have to be posted to the IRS. Processing takes about seven weeks, and longer in tax season. An ITIN that is not used on a return for three consecutive years expires.

Frequently asked

Can I get an EIN with my passport number instead of an ITIN?

The EIN application does not ask for a passport number. A foreign responsible party simply states that they have no SSN or ITIN.

Does an ITIN let me work in the US?

No. An ITIN is only a tax-processing number. It gives no right to work and no immigration status.

This guide is general information, not legal or tax advice. Rules and fees change; check your own situation with a professional.