Most non-resident LLC owners need both: the EIN for the business, and the ITIN for themselves personally. An EIN identifies your LLC to the IRS and banks; an ITIN identifies you as an individual when you can’t get a Social Security number. They’re different numbers, issued through different forms, for different purposes — and confusing them is the most common tax-ID mistake new founders make.
What is an EIN?
An EIN (Employer Identification Number) is a 9-digit federal tax ID the IRS assigns to a business, in the format XX-XXXXXXX. Your LLC needs one to open a US business bank account, hire employees, and file federal tax returns (including the pro-forma 1120 + 5472 package for foreign-owned LLCs). The IRS issues EINs free — US residents with an SSN get one online in minutes; non-residents without an SSN apply by fax or mail using Form SS-4, which takes 4–8 weeks. Epics Deals includes EIN filing free with every $130 + state fee formation.
What is an ITIN?
An ITIN (Individual Taxpayer Identification Number) is a 9-digit tax ID the IRS issues to individuals who need a US tax number but aren’t eligible for a Social Security number — in the format 9XX-XX-XXXX. Non-resident founders use ITINs to file personal US tax returns like Form 1040-NR. You apply with Form W-7 on paper (no online option), and processing takes about 7 weeks — 9–11 weeks during peak season. Epics Deals handles the full ITIN application for $299.
Which one do you need? A quick decision guide
- Opening a US business bank account? → EIN (banks require it)
- Filing Form 1120 + 5472 for a foreign-owned LLC? → EIN
- Filing a personal Form 1040-NR with US-source income? → ITIN
- Getting paid as an individual by a US company? → ITIN (so they don’t withhold at the maximum rate)
- Hiring employees? → EIN (plus state employer accounts)
If you’re a non-resident single-member LLC owner with US clients, the honest answer is usually both.
Can you get an EIN without an ITIN or SSN?
Yes — they’re independent. The EIN application (Form SS-4) asks for the responsible party’s SSN, ITIN, or EIN, but a non-resident can write “FOREIGN” and apply by fax without either. Your LLC’s EIN doesn’t depend on your personal ITIN, and you can hold an EIN for years before ever getting an ITIN.
Frequently Asked Questions
Is an ITIN the same as an EIN?
No. An ITIN is a personal tax ID for individuals (format 9XX-XX-XXXX); an EIN is a business tax ID for entities (format XX-XXXXXXX). One person can hold an ITIN while their LLC holds a separate EIN.
How long does each take in 2026?
EIN by fax for non-residents: 4–8 weeks. ITIN via Form W-7: about 7 weeks, or 9–11 weeks in peak season (January–April). Start both early — they’re the longest lead-time items in any setup.
Do US-resident LLC owners need an ITIN?
No — US citizens and residents use their SSN personally and get an EIN for the business. ITINs are only for people ineligible for an SSN.
Can I use my ITIN instead of an EIN to open a business bank account?
No. Banks require the business’s EIN to open a business account; your personal ITIN doesn’t substitute for it.
Related:
- How Long Does It Take to Get an EIN? (2026 IRS Timelines)
- Missed the Oct 15 Tax Deadline? What Non-Resident LLC Owners Must Do Now (2026)
- LLC for US Residents vs Non-Residents: What’s Actually Different (2026)
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