ITIN Guide
ITIN vs SSN Guide
An ITIN is for tax purposes only (no work authorization). An SSN provides work authorization and Social Security benefits. You cannot hold both at the same time.
An ITIN is a tax-only number issued by the IRS on Form W-7. An SSN is issued by the Social Security Administration on Form SS-5 and provides work authorization plus Social Security benefits. You cannot hold both at the same time. If you get an SSN, the IRS rescinds your ITIN. The ITIN exists for individuals who need a US tax ID but do not qualify for an SSN. ITIN format: 9XX-XX-XXXX. SSN format: XXX-XX-XXXX.
People confuse the ITIN, the SSN, and the EIN because all three are 9-digit US tax identifiers. They serve different people for different reasons. The SSN identifies citizens and authorized workers. The ITIN identifies individuals with US tax obligations who cannot get an SSN. The EIN identifies a business entity. This guide compares all three, explains which one a non-resident business owner actually needs, and shows why most non-residents get an EIN and skip the ITIN entirely.
| Identifier | Full Name | Issuer | Form | Purpose | Who Uses It |
|---|---|---|---|---|---|
| SSN | Social Security Number | Social Security Administration | SS-5 | Work, benefits, tax | US citizens, authorized workers |
| ITIN | Individual Taxpayer Identification Number | IRS | W-7 | Personal tax filing only | Individuals with US income, no SSN |
| EIN | Employer Identification Number | IRS | SS-4 | Business tax ID | Businesses, including foreign-owned LLCs |
Comparison
What Is the Difference Between an ITIN and an SSN?
An ITIN handles federal tax filing only, while an SSN handles work authorization, Social Security benefits, and broad identity verification. The IRS issues the ITIN. The Social Security Administration issues the SSN. You cannot hold both at the same time.
| Factor | ITIN | SSN |
|---|---|---|
| Full Name | Individual Taxpayer Identification Number | Social Security Number |
| Format | 9XX-XX-XXXX | XXX-XX-XXXX |
| Issued By | IRS | Social Security Administration |
| Application Form | Form W-7 | Form SS-5 |
| Work Authorization | No | Yes |
| Social Security Benefits | No | Yes |
| Federal Tax Filing | Yes | Yes |
| Personal Bank Account | Some banks | All banks |
| Expires? | After 3 years of non-use | Never |
| Can Hold Both? | No | No |
| Cost to Obtain | $0 (IRS) | $0 (SSA) |
The SSN is a multi-purpose identifier. It covers tax filing, employment, Social Security and Medicare benefits, credit history, and identity verification. Only US citizens and authorized residents receive one.
The ITIN is a single-purpose identifier. It covers federal tax filing only. Anyone who needs a US tax ID but cannot get an SSN can apply.
Core Distinction
Why Can You Not Hold Both an ITIN and an SSN?
You cannot hold both an ITIN and an SSN because the ITIN exists only for people who lack an SSN. Once you become eligible for an SSN and receive one, the IRS rescinds your ITIN and transfers your tax records to the new SSN.
The IRS designed the ITIN as a fallback. It fills the gap for individuals who owe US tax but do not qualify for an SSN. The moment the gap closes, the ITIN ends.
You Receive an SSN
You Notify the IRS
The IRS Rescinds the ITIN
You File With the SSN Only
This rule matters for non-residents who later move to the US for work or study. Plan for the transition so your tax records stay clean.
Business Owners
Which Number Does a Non-Resident Business Owner Actually Need?
A non-resident business owner needs an EIN, not an ITIN, because the EIN identifies the company while the ITIN identifies an individual. A foreign-owned US LLC files taxes, opens a bank account, and accepts payments using the EIN.
Most non-residents who form a US LLC never need a personal ITIN. The business runs on its EIN. You only need an ITIN when you personally have US-source income that requires a personal tax return, such as certain US rental income or a US partnership share. Confirm your personal filing requirement with a CPA.
| Situation | Number Needed |
|---|---|
| US citizen or authorized worker | SSN |
| Non-resident who owns a US LLC | EIN (for the business) |
| Non-resident with personal US income, no SSN | ITIN |
| Non-resident forming a single-member US LLC | EIN, and usually no ITIN |
| US business with employees | EIN, employees use SSN |
Form a US LLC
Get an EIN, Not an ITIN
Open a Business Bank Account
File Business Tax Returns
EIN vs ITIN
How Does an EIN Differ From an ITIN for Non-Residents?
An EIN identifies a business and an ITIN identifies an individual. A non-resident gets an EIN to run a US company, and an ITIN only when a personal US tax return demands it. The IRS charges $0 for either number.
The EIN application is faster and simpler for non-residents. You apply on Form SS-4 with a passport number on Line 7b. The fax method to 855-215-1627 returns most EINs in 4-7 business days. The ITIN application is heavier. You submit Form W-7 with certified identity documents, usually attached to a tax return, and the IRS takes about 7 to 11 weeks.
| Factor | EIN | ITIN |
|---|---|---|
| What it identifies | A business entity | An individual taxpayer |
| Application form | Form SS-4 | Form W-7 |
| SSN required? | No (passport on Line 7b) | No |
| Online tool available? | Only for SSN holders | No |
| Filing method for non-residents | Fax to 855-215-1627 | Mail with tax return |
| IRS processing time | 4-7 business days | About 7-11 weeks |
| IRS cost | $0 | $0 |
| ein.so price | $49 standard / $97 express | $197 standard / $297 express |
The ITIN service costs more than the EIN service because ITIN applications require certified document handling and a tax return attachment. The EIN process is a clean SS-4 fax. See how to get an EIN and EIN for non-residents for the full business path.
Application
How Do You Apply for an ITIN With Form W-7?
You apply for an ITIN by filing IRS Form W-7 with proof of identity and foreign status, usually attached to a federal tax return. The IRS issues the ITIN in about 7 to 11 weeks. The IRS charges $0. ein.so offers an ITIN service at $197 standard and $297 express.
Confirm You Need an ITIN
Complete Form W-7
Provide Identity Documents
Submit and Wait
ITIN is not a business shortcut
- An ITIN does not open a US business bank account on its own.
- An ITIN does not replace an EIN for a US LLC.
- Applying for an ITIN with no real tax requirement wastes 7 to 11 weeks.
- ein.so does not provide tax advice; confirm your filing requirement with a CPA.
Expiration
Does an ITIN Expire and Does an SSN Expire?
An ITIN expires after 3 consecutive years of non-use on a federal tax return, and the IRS also runs scheduled expirations for older ITINs by middle digits. An SSN never expires. You renew an expired ITIN with a new Form W-7.
The expiration rule catches many people off guard. You file with an ITIN one year, skip a few years, and the number quietly lapses. A return filed with an expired ITIN is delayed and certain tax benefits are denied until you renew. Confirm current renewal schedules with a CPA, because the IRS updates the expiring middle-digit groups over time.
ITIN vs SSN lifecycle facts
- ITIN expires after 3 years of non-use on a tax return.
- SSN remains valid for life once issued.
- ITIN renewal uses a fresh Form W-7 and new document proof.
- An EIN, by contrast, does not expire as long as the business uses it.
The EIN behaves differently from both. The IRS does not cancel an EIN over inactivity. Your US LLC keeps the same EIN for its lifetime. See EIN processing time and EIN cost for more on the business number.
Cost
What Does an ITIN, an SSN, and an EIN Cost?
The IRS charges $0 to issue an ITIN, and the Social Security Administration charges $0 to issue an SSN. The IRS charges $0 for an EIN. You pay only for preparation and filing help, not for the number itself.
ein.so files an EIN for $49 standard (4-7 business days) or $97 express (2-3 business days). The ein.so ITIN service costs $197 standard or $297 express, because ITIN applications require certified document handling and a tax return attachment. The higher ITIN price reflects more work, not a higher government fee.
| Item | IRS / Government Fee | ein.so Standard | ein.so Express |
|---|---|---|---|
| EIN (Form SS-4) | $0 | $49 (4-7 days) | $97 (2-3 days) |
| ITIN (Form W-7) | $0 | $197 | $297 |
| SSN (Form SS-5) | $0 | Not offered | Not offered |
For most non-resident founders, the EIN is the only number they pay for. They form a US LLC, get the EIN, open a bank account, and run the business. The ITIN enters the picture only when a personal US tax return requires it. Start your business number now: apply for an EIN.
Next Steps
Which Number Should You Get Next?
- Owning a US LLC? Get an EIN, not an ITIN. Apply for an EIN or read how to get an EIN.
- No SSN? The fax method works for you. See EIN without SSN and the SS-4 form guide.
- Opening a business bank account? Use the EIN. See EIN for a bank account.
- Foreign-owned single-member LLC? File Form 5472 each year ($25,000 penalty for non-filing).
- New LLC? Review the BOI filing rules for beneficial ownership reporting.
Related comparisons: EIN vs SSN | EIN vs ITIN | ITIN number | EIN for non-residents.
ein.so files Form SS-4 with the IRS and delivers your EIN by email. ein.so does not provide tax advice; confirm tax specifics with a CPA.
Frequently Asked Questions
Is an ITIN the same as an SSN?
No. An ITIN is for federal tax purposes only. An SSN provides work authorization, Social Security benefits, and broad identity verification. The IRS issues the ITIN on Form W-7. The Social Security Administration issues the SSN on Form SS-5. Different issuers, different purposes, and you cannot hold both at the same time.
Can I work in the US with an ITIN?
No. An ITIN does not authorize employment in the United States. Only an SSN or an Employment Authorization Document permits legal work. The ITIN exists so people who cannot get an SSN can still file a federal tax return, report US income, and claim allowable tax benefits.
Can I have both an ITIN and an SSN?
No. If you become eligible for an SSN and receive one, the IRS rescinds your ITIN. The IRS then transfers your prior tax records to your new SSN. You notify the IRS so your tax history stays linked to one identification number. You never use both numbers at the same time.
Which number do non-residents need for a US business?
Non-residents who own a US business need an EIN, not an ITIN. The EIN is the business tax ID issued on Form SS-4. An ITIN is a personal tax ID for individuals with US income. Many non-residents form a US LLC, get an EIN for the company, and never need a personal ITIN at all.
Do I need an SSN or ITIN to get an EIN?
No. You do not need an SSN or an ITIN to get an EIN. On Form SS-4 Line 7b, a non-resident enters a passport number instead. The IRS online EIN tool requires an SSN, so non-residents file by fax to 855-215-1627. ein.so files this for $49 (4-7 business days) or $97 (2-3 business days).
Does an ITIN affect my immigration status?
No. An ITIN does not affect immigration status, grant legal presence, or serve as identification for non-tax purposes. The IRS issues ITINs strictly for federal tax administration. Applying for an ITIN does not start any immigration process and does not signal anything to immigration authorities. It is a tax processing number only.
How do I apply for an ITIN?
You apply for an ITIN using IRS Form W-7, usually attached to a federal tax return. You submit proof of identity and foreign status, such as a passport. The IRS processing time runs about 7 to 11 weeks. ein.so offers an ITIN service at $197 standard and $297 express. Confirm your tax requirement with a CPA first.
Does an ITIN expire?
Yes. An ITIN expires if you do not use it on a federal tax return for 3 consecutive years. The IRS also runs scheduled expirations for older ITINs by middle digits. You renew an expired ITIN with a new Form W-7. An SSN never expires. Confirm current renewal rules with a CPA.
Can I open a US bank account with an ITIN?
Some banks accept an ITIN for a personal account, but a US business bank account needs an EIN. For a foreign-owned LLC, banks like Mercury and Relay want the EIN, the formation documents, and a passport. Most non-resident founders get an EIN first and open the business account on the EIN. See our EIN for a bank account guide.
What does an ITIN cost compared to an EIN?
The IRS charges $0 to issue an ITIN and $0 to issue an EIN. You pay only for preparation help. ein.so files an EIN for $49 standard or $97 express. The ein.so ITIN service costs $197 standard or $297 express, because ITIN applications require document certification and a tax return attachment.
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