Definition

What Is an ITIN?

An ITIN is an Individual Taxpayer Identification Number — a 9-digit tax processing number issued by the IRS to people who need a US tax ID but cannot get an SSN. Learn how it differs from an EIN.

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An ITIN (Individual Taxpayer Identification Number) is a 9-digit tax processing number the IRS issues to people who must have a US taxpayer ID but cannot get a Social Security Number. ITINs begin with the digit 9 and use the format 9XX-XX-XXXX. The IRS issues them under IRC Section 6109 for federal tax reporting only — never for work authorization, Social Security benefits, or immigration status.

The ITIN exists for one reason: the IRS needs a way to process tax returns and payments from individuals who have a US tax obligation but no SSN. Non-resident aliens, their dependents, and foreign investors with US income all fall into this group. The ITIN does not change anyone's immigration status. It does not grant the right to work. It is a tax administration tool and nothing more.

Many non-residents confuse the ITIN with the EIN. The two are not interchangeable. An ITIN identifies a person. An EIN identifies a business. If you are forming a US LLC, you need an EIN, not an ITIN. This guide explains what an ITIN is, who needs one, how it differs from an EIN, and how to apply.

Factor	ITIN	EIN	SSN
Identifies	An individual	A business entity	An individual
Format	9XX-XX-XXXX	XX-XXXXXXX	XXX-XX-XXXX
Issued by	IRS	IRS	Social Security Administration
Application form	Form W-7	Form SS-4	SS-5
Work authorization	No	No	Yes
Processing time	7-11 weeks	4-7 business days	Varies
ein.so price	$197 / $297	$49 / $97	Not offered

Purpose

What an ITIN Is and Isn't

An ITIN is a federal tax processing number for individuals not eligible for an SSN. It lets the IRS track tax returns, withholding, and payments tied to a specific person. It serves no purpose outside the US tax system.

People often assume an ITIN does more than it does. It does not. The list below sets the boundaries clearly.

An ITIN IS:

A 9-digit tax processing number in the format 9XX-XX-XXXX
Issued by the IRS under IRC Section 6109
Valid for filing US federal tax returns such as Form 1040-NR
Accepted by some banks to open a personal account
Required to claim certain US tax treaty benefits

An ITIN is NOT:

A work permit or any form of work authorization
A Social Security Number replacement
Immigration documentation or proof of legal status
Valid for Social Security or Medicare benefits
A business tax ID — that role belongs to the EIN

For direct comparisons, see EIN vs ITIN and ITIN vs SSN.

EIN vs ITIN

What Is the Difference Between an ITIN and an EIN?

An ITIN identifies an individual person for tax purposes, while an EIN identifies a business entity. A non-resident forming a US LLC needs an EIN, not an ITIN. The two numbers solve different problems and follow different application paths.

This is the single most common point of confusion for non-resident founders. You do not need an ITIN to start a US business. You need an EIN. The EIN is the federal tax ID that lets your LLC open a bank account, accept payments, and file US returns.

The ITIN Is for People

An ITIN belongs to a human being. Non-resident aliens use it to file a personal Form 1040-NR or to be listed as a dependent. You apply with Form W-7 attached to a tax return. Processing runs 7-11 weeks.

The EIN Is for Businesses

An EIN belongs to an entity such as an LLC or corporation. You apply with Form SS-4. The IRS charges $0. Non-residents fax the form to 855-215-1627 using a passport number on Line 7b. See how to get an EIN.

You Can Get an EIN Without an ITIN

The fax method for Form SS-4 does not require an ITIN or an SSN. Your passport number is enough. See EIN without SSN. This is why most non-resident founders skip the ITIN entirely.

When You Need Both

You may need an EIN for your LLC and an ITIN for yourself if you must file a personal US return or claim treaty benefits as an individual. Confirm your exact filing duties with a CPA.

The bottom line: if your goal is a US LLC and a US bank account, start with an EIN. The ITIN is a separate, slower, personal-level number that most LLC owners never need.

Who Needs

Who Needs an ITIN?

A person needs an ITIN when they have a US federal tax obligation but cannot get a Social Security Number. This includes non-resident aliens filing US returns, certain dependents and spouses, and foreign investors with US-source income.

The IRS does not issue ITINs on request. You must show a tax reason for needing one, usually by attaching Form W-7 to a federal tax return. The categories below cover the common cases.

Non-Resident Aliens Filing US Returns

A non-resident with US-source income files Form 1040-NR and needs an ITIN to do so. Examples include foreign landlords renting US property and investors earning US partnership income.

Dependents and Spouses

Dependents or spouses of US citizens, resident aliens, or non-resident aliens with US tax obligations need an ITIN to be claimed on a return when they lack an SSN.

Treaty Benefit Claimants

A non-resident claiming reduced withholding under a US tax treaty often needs an ITIN to file the supporting return. Confirm treaty eligibility with a CPA.

Foreign Students and Scholars

Foreign students with US scholarship or fellowship income that is taxable need an ITIN to report it correctly to the IRS.

If you are a non-resident whose only goal is to run a US LLC, you usually do not fall into any of these categories. Your LLC needs an EIN for non-residents, and you can apply for it directly. See how to get an ITIN only if a personal US tax filing requires it.

Application

How Do You Apply for an ITIN?

You apply for an ITIN by filing IRS Form W-7 with a federal tax return and original identity documents or certified copies. Processing takes 7-11 weeks. Most non-residents use a Certifying Acceptance Agent so they do not mail their passport to the IRS.

The ITIN process is slower and more document-heavy than the EIN process. You cannot apply online, and there is no fax shortcut. The steps below outline the standard path.

Confirm You Have a Tax Reason

The IRS requires a valid tax purpose for an ITIN. In most cases that means a federal tax return you must file. Without a tax reason, the IRS rejects the W-7.

Complete Form W-7

Enter your name, foreign address, country of citizenship, passport details, and the reason code for your application. Errors here cause the most rejections.

Gather Identity Documents

A valid passport is the single document the IRS accepts on its own. Otherwise you submit two documents proving identity and foreign status. Originals or certified copies are required.

Submit With Your Tax Return

Mail Form W-7, your tax return, and your documents to the IRS ITIN unit, or work through a Certifying Acceptance Agent who verifies your documents so you keep your passport.

Wait 7-11 Weeks

The IRS reviews the application and mails an assignment letter with your ITIN. Peak season extends the timeline.

ein.so offers an ITIN service at $197 Standard or $297 Express. For the personal-level details, see ITIN application, ITIN cost, and Form W-7 guide.

Validity

How Long Is an ITIN Valid?

An ITIN expires if it is not used on a federal tax return for 3 consecutive years. ITINs are not permanent. Once an ITIN lapses, the IRS requires a new Form W-7 to renew it before you can file again.

This is a key difference from an SSN, which never expires. The IRS uses the 3-year inactivity rule to retire ITINs that are no longer in use. If you file at least one return inside any 3-year window, your ITIN stays active.

Keep your ITIN active

File a federal tax return at least once every 3 years to prevent expiration.
Renew a lapsed ITIN with a fresh Form W-7 before your next filing.
An expired ITIN can delay your refund and reject treaty benefit claims.
Confirm your specific renewal timing with a CPA, since the IRS updates expiration schedules.

An EIN, by contrast, never expires. Once the IRS assigns your LLC an EIN, it stays with that entity for life. This is one more reason non-resident founders prefer the EIN path. See EIN processing time for the EIN timeline.

For Founders

Do Non-Resident LLC Owners Need an ITIN or an EIN?

Non-resident LLC owners need an EIN, not an ITIN, to run a US business. The EIN is the business tax ID that opens bank accounts, connects payment processors, and files the annual returns a foreign-owned LLC must submit.

A US LLC is an entity. Entities use EINs. The ITIN is a personal number, and a typical non-resident founder has no personal US tax filing that requires one. Skipping the unnecessary ITIN saves you 7-11 weeks and the cost of a separate filing.

What a non-resident LLC owner actually needs

An EIN for the LLC — file Form SS-4 by fax to 855-215-1627. The IRS charges $0. ein.so files it for $49.
A US business bank account — opened with the EIN. See EIN for a bank account.
A Form 5472 filing each year for a foreign-owned single-member LLC, with a pro-forma Form 1120. The penalty for not filing is $25,000. See Form 5472 guide.
A BOI report to FinCEN for most LLCs. See BOI filing.

The fax method for Form SS-4 needs no ITIN and no SSN. Your passport number on Line 7b is enough. This is the entire reason ein.so exists: to file the SS-4 correctly so non-residents get an EIN without the ITIN detour. See EIN without SSN and EIN cost.

Common Mistakes

What Mistakes Do People Make With ITINs and EINs?

The most common mistake is applying for an ITIN when an EIN is what the situation requires. Non-resident founders waste 7-11 weeks and pay for a number their LLC cannot use, because business banking and tax filing require an EIN.

The confusion is understandable. Both numbers come from the IRS, both have 9 digits, and both are "tax IDs." But they are not substitutes. The table below maps the most frequent errors to the correct action.

Mistake	Why It Fails	Correct Action
Getting an ITIN to open a business bank account	Business accounts require an EIN	File Form SS-4 for an EIN
Using an ITIN as the LLC's tax ID	An LLC needs an entity ID, not a personal ID	Apply for an EIN
Trying the IRS online EIN tool without an SSN	The online tool requires an SSN	Fax Form SS-4 to 855-215-1627
Assuming an ITIN allows US work	An ITIN carries no work authorization	Obtain an SSN or work permit separately
Letting an ITIN lapse for 3 years	The IRS expires unused ITINs	File a return or renew with Form W-7

If your goal is a US company, start with the EIN for non-residents path. ein.so files your SS-4 and delivers the EIN by email. ein.so does not provide tax advice — confirm any personal ITIN filing with a CPA.

Next Steps

What Should You Do Next?

If you are building a US business, your next step is an EIN, not an ITIN. Most non-resident founders need only the EIN to bank, accept payments, and file the required returns.

Apply for an EIN — ein.so files Form SS-4 by fax. $49 Standard (4-7 business days) or $97 Express (2-3 business days).
Open a US bank account — Mercury, Relay, and Wise accept non-resident LLC owners with an EIN and passport.
File your BOI report — required for most LLCs, free at fincen.gov/boi.
File Form 5472 — annually for foreign-owned LLCs; the penalty for non-filing is $25,000.
Need a personal ITIN? — see how to get an ITIN and ITIN for non-residents.

Related reading: EIN vs ITIN | ITIN vs SSN | EIN without SSN | EIN processing time | EIN cost.

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Frequently Asked Questions

What does ITIN stand for?

ITIN stands for Individual Taxpayer Identification Number. It is a 9-digit tax processing number issued by the IRS under IRC Section 6109. ITINs begin with the digit 9 and follow the format 9XX-XX-XXXX. The IRS issues ITINs to individuals who must file a US federal tax return but cannot get a Social Security Number.

Is an ITIN the same as an SSN?

No. An SSN provides work authorization and Social Security benefits. An ITIN is for federal tax reporting only. An ITIN carries no work authorization, grants no Social Security benefits, and proves nothing about immigration status. The Social Security Administration issues SSNs; the IRS issues ITINs to people not eligible for an SSN.

Is an ITIN the same as an EIN?

No. An ITIN identifies an individual person for tax purposes. An EIN identifies a business entity such as an LLC or corporation. An EIN uses the format XX-XXXXXXX. An ITIN uses the format 9XX-XX-XXXX. A non-resident forming a US LLC needs an EIN, not an ITIN. See our EIN vs ITIN comparison.

Do I need an ITIN to get an EIN?

No. You do not need an ITIN to get an EIN. Non-residents apply for an EIN by faxing Form SS-4 to the IRS at 855-215-1627 and entering their passport number on Line 7b. ein.so files this for $49 (4-7 business days) or $97 Express (2-3 business days). The IRS charges $0.

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 solely so the IRS can process tax returns and payments from people who lack an SSN. Employers cannot legally hire someone on an ITIN alone.

How long does an ITIN take to get?

An ITIN takes about 7 to 11 weeks to process after you submit Form W-7 with a federal tax return and identity documents. Peak filing season can extend this. An EIN, by contrast, takes 4-7 business days through ein.so by fax. The two numbers serve different purposes and follow different timelines.

How long is an ITIN valid?

An ITIN expires if it is not used on a federal tax return for 3 consecutive years. ITINs are not permanent like SSNs. The IRS requires renewal through a new Form W-7 once an ITIN lapses. File at least one return inside any 3-year window to keep your ITIN active.

Can I open a US bank account with an ITIN?

Some US banks accept an ITIN plus a passport to open a personal account. A business bank account for an LLC requires an EIN, not an ITIN. Non-resident founders open business accounts at Mercury, Relay, and Wise using the LLC's EIN. See our EIN for a bank account guide for the business path.

How do I apply for an ITIN?

You apply for an ITIN by filing Form W-7 with the IRS, attached to a federal tax return, plus original identity documents or certified copies. Most non-residents use a Certifying Acceptance Agent to avoid mailing a passport. ein.so offers an ITIN service at $197 Standard or $297 Express. Processing runs 7-11 weeks.

Does ein.so help with both EIN and ITIN applications?

Yes. ein.so files Form SS-4 for an EIN at $49 Standard (4-7 business days) or $97 Express (2-3 business days). ein.so also offers an ITIN service via Form W-7 at $197 Standard or $297 Express. Most non-resident LLC owners need only an EIN. ein.so does not provide tax advice.

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