What is the difference between an EIN and an ITIN?

The EIN (Employer Identification Number) identifies a business entity for U.S. federal tax purposes. The ITIN (Individual Taxpayer Identification Number) identifies an individual for U.S. federal tax purposes when they are not eligible for an SSN. The EIN is for the company; the ITIN is for a person.

Can a non-U.S. resident get an EIN without an SSN?

Yes. Non-residents apply by submitting Form SS-4 to the IRS by fax or mail, identifying the responsible party using foreign identification. The online IRS portal is not available to applicants without an SSN or ITIN.

Do I need an ITIN if my LLC already has an EIN?

Not automatically. An ITIN is needed when an individual has a personal U.S. tax filing obligation, claims a tax-treaty benefit, or in specific banking contexts. Many non-resident LLC owners operate with an EIN alone for years.

How long does an EIN take for a non-resident?

When Form SS-4 is filed correctly by fax, the IRS typically issues the EIN within a defined window measured in weeks. Errors on the form, mismatched entity details, or wrong responsible-party information commonly add weeks of delay.

Guide · Tax Identifiers

EIN and ITIN for non-U.S. residents.

Two identifiers that are routinely confused, asked for at the wrong moment, and treated as interchangeable. This guide separates them — what each is, when each applies, and how non-resident founders obtain them in practice.

EIN

Employer Identification Number

For the entity

A nine-digit federal tax identifier for a U.S. business entity. Required to open a U.S. business bank account, onboard with most payment processors, file federal tax returns, and engage U.S. counterparties.

Issued by the IRS. Non-resident applicants without an SSN or ITIN file Form SS-4 by fax or mail. The online portal is not available without a U.S. taxpayer identifier for the responsible party.

The EIN is permanent. It does not expire and does not need to be renewed. A single entity holds one EIN for its lifetime.

ITIN

Individual Taxpayer Identification Number

For the person

A nine-digit federal tax identifier for an individual who has a U.S. tax filing or reporting obligation but is not eligible for an SSN. Required where a person — not their company — must be identified to the IRS.

Applied for on Form W-7, generally accompanied by a tax return or treaty-benefit documentation, and authenticated identity documents. Issued by the IRS through Certified Acceptance Agents or by mail.

An ITIN can expire if unused for three consecutive tax years and must be renewed before its next use.

When each applies

Match the identifier to the obligation.

Formation of a U.S. LLC or Corporation

EIN is required for the entity. ITIN is not required to form or own the company.

Opening a U.S. business bank account

EIN is required. Some banks additionally request personal identification of the beneficial owner; this can be a passport, and in narrower cases an ITIN.

Payment processor onboarding

EIN is required. ITIN may be requested in specific underwriting scenarios but is not universally needed.

Personal U.S. tax filing or treaty claim

ITIN is required for the individual.

Receiving certain U.S.-source income personally

ITIN may be required to claim treaty benefits or to file Form 1040-NR.

Foreign-owned single-member LLC annual filing

EIN is required for the entity's Form 5472 and pro-forma 1120 filing. ITIN is not required for this filing.

Where founders lose time

The avoidable delays.

The most common EIN delays are not IRS processing time — they are SS-4 errors. Mismatched entity name, wrong responsible-party identification, inconsistent address details, or filing before the state has issued the Certificate of Formation each restart the clock.

ITIN delays are usually documentation: unauthenticated passport copies, missing tax return where one is required, or applying without a qualifying reason. ITINs filed without the correct supporting basis are routinely rejected.

In both cases the cost is weeks of stalled banking, processor onboarding, and contract execution — not the filing itself.

Disclaimer: This guide is general information for international founders. It is not legal or tax advice. Brightincorp is not a law firm, CPA firm, or registered tax preparer. EIN coordination support is administrative and procedural. Personal U.S. tax filings and ITIN substantiation should be reviewed by an appropriately licensed advisor.

EIN coordination, handled.

Every Brightincorp package includes EIN coordination support — form preparation, responsible-party documentation, and follow-through with the IRS.

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