Three different U.S. tax identification numbers
ITIN: an individual number for federal tax purposes
The IRS issues an ITIN to a person who needs a U.S. taxpayer identification number for federal tax purposes but is not eligible for an SSN. Form W-7, supporting identity evidence and a tax return or recognized exception are normally involved.
SSN: a Social Security number for eligible individuals
The Social Security Administration issues SSNs to eligible individuals. An ITIN is not a substitute when you can obtain an SSN. Having an ITIN does not authorize employment or change immigration status.
EIN: a federal identification number for a business
The IRS issues an Employer Identification Number to identify businesses and certain other entities. EIN applications generally use Form SS-4 or an eligible IRS application route. An EIN does not serve as the owner’s personal ITIN.
Can a foreign-owned LLC and its owner need different IDs?
Yes, depending on the facts. An LLC may need an EIN for its own federal reporting, while an individual owner may separately need an ITIN for a personal federal tax purpose. LLC ownership alone does not establish ITIN eligibility.
Match the form to the applicant
Form W-7 is for an ITIN, Form SS-4 is for an EIN, and SSN applications follow Social Security Administration procedures. First identify the applicant, the relevant tax filing and the number requested on that form.
Avoid applying for the wrong number
Do not apply for an ITIN solely because a bank, marketplace or incorporation service mentions a tax ID. Confirm the actual federal tax requirement, SSN eligibility and entity versus individual status before paying for assistance.
Frequently asked questions
Can I use my company EIN instead of my personal ITIN?
Generally not when a form specifically requires an individual taxpayer number. The required number depends on the tax form and entity classification.
Does owning a U.S. LLC automatically make me eligible for an ITIN?
No. ITIN eligibility depends on a valid individual federal tax purpose and ineligibility for an SSN.
Does an ITIN authorize me to work in the United States?
No. The IRS states that an ITIN does not authorize employment or grant immigration status.