What Is the Difference Between an ITIN and an EIN?
An ITIN identifies an individual and comes from Form W-7. An EIN identifies a business and comes from Form SS-4. Both are 9 digits, both issued by the IRS.
The 2 numbers answer 2 different questions. An ITIN answers who is this person for tax purposes when that person cannot get a Social Security Number. An EIN answers what is this business for tax purposes. A single non-resident founder routinely holds both: 1 ITIN for a personal Form 1040 filing and 1 EIN for the company. Both sit under the same statute, 26 U.S.C. section 6109, which defines every taxpayer identification number the IRS issues.
The confusion starts with the shared 9-digit length. An ITIN prints as 9XX-XX-XXXX in a 3-2-4 pattern. An EIN prints as XX-XXXXXXX in a 2-7 pattern. The IRS assigns 1 ITIN to a person on Form W-7 and 1 EIN to an entity on Form SS-4. Neither number costs more than $0 at the agency. A US sole proprietor with an SSN skips the ITIN and still pulls an EIN in 1 online session. The 2 IDs share 1 issuer and 1 statute, yet they never identify the same taxpayer. Read the wider map on TIN vs EIN and the entity side on what is an EIN.
What Is an ITIN?
An ITIN is a 9-digit tax ID for an individual who cannot get an SSN, such as a non-resident. It is formatted 9XX-XX-XXXX and issued on Form W-7.
ITIN stands for Individual Taxpayer Identification Number. The IRS issues it so a person who is ineligible for an SSN can still file a federal return. Every ITIN starts with the digit 9, and the 4th and 5th digits fall inside 4 approved ranges: 50 to 65, 70 to 88, 90 to 92, and 94 to 99. The application is Form W-7, which attaches to a signed tax return plus documents proving identity and foreign status. The IRS charges $0 and assigns the number in 7 to 11 weeks.
An ITIN grants 0 work authorization, 0 Social Security benefits, and 0 immigration status. It exists for 1 purpose: tax reporting. An SSN, by contrast, comes from the Social Security Administration on Form SS-5, not from the IRS. Compare the individual side against the entity side on EIN vs SSN.
A person keeps 1 ITIN for life unless it lapses. An ITIN expires after 3 consecutive years with no use on a federal return, and the holder renews it on another Form W-7. The IRS has run the ITIN program since 1996 and issued millions of these numbers. An ITIN never converts into an SSN, and the 2 numbers stay separate on every filing. The IRS confirms each rule in the Form W-7 instructions at About Form W-7. For the entity label a business carries instead, read what is a FEIN.
What Is an EIN?
An EIN is a 9-digit tax ID for a business, formatted XX-XXXXXXX and issued on Form SS-4. The IRS assigns 1 permanent EIN per entity, and it costs $0.
EIN stands for Employer Identification Number. It identifies an LLC, corporation, partnership, or non-profit to the IRS in the 2-7 format XX-XXXXXXX. An applicant with an SSN or ITIN can use the online IRS EIN Assistant, open 7 a.m. to 10 p.m. Eastern, across 4 phases and receive the number in 1 session. A foreign applicant files Form SS-4 by fax, calls the IRS international line at 267-941-1099, or writes Foreign on line 7b, which takes roughly 4 to 6 weeks. The EIN fee has been $0 since 1974. Full detail sits on what is an EIN and EIN vs federal tax ID.
The EIN never expires and never needs renewal, unlike an ITIN. 1 entity holds 1 EIN for its entire life, and the IRS prints that number on the CP-575 confirmation letter. A business uses the EIN to open a US bank account, hire employees, file Form 1120 or Form 1065, and register for state sales tax. A single-member LLC with 0 employees still needs an EIN to open a bank account and to file the annual Form 5472. The IRS documents the form at About Form SS-4. Compare the labels on EIN vs FEIN and put the number to work on using your EIN.
How Do an ITIN and an EIN Compare Side by Side?
Both are 9-digit IRS numbers that cost $0. The ITIN identifies a person on Form W-7; the EIN identifies a business on Form SS-4. Their formats and purposes differ.
| Attribute | ITIN | EIN |
|---|---|---|
| Identifies | An individual | A business |
| Digits | 9 digits | 9 digits |
| Format | 9XX-XX-XXXX (3-2-4) | XX-XXXXXXX (2-7) |
| Application form | Form W-7 | Form SS-4 |
| For whom | A person with no SSN | An LLC, corp, or non-profit |
| IRS fee | $0 | $0 |
| Issuing timeline | 7 to 11 weeks | 1 session to 6 weeks |
| Governing law | 26 U.S.C. 6109 | 26 U.S.C. 6109 |
Source: IRS Form W-7 and Form SS-4 instructions and 26 U.S.C. section 6109, verified August 2026.
The table splits on 4 axes that matter at filing time: who the number identifies, how it is formatted, which form issues it, and how long the IRS takes. An ITIN clears in 7 to 11 weeks. An EIN clears in 1 online session for an SSN holder, or 4 to 6 weeks by fax for a foreign founder. Both carry a $0 IRS fee, and both trace to 26 U.S.C. section 6109. The IRS documents each form at About Form W-7 and About Form SS-4.
One axis stays out of the table: order of operations. A founder does not need the ITIN before the EIN. Line 7b of Form SS-4 accepts the word Foreign, so the EIN comes first for a non-US owner. That single rule removes the 7-to-11-week ITIN wait from the critical path. Walk the full filing on how to get an EIN and how to get an EIN for an LLC.
Do You Need an ITIN to Get an EIN?
No. Form SS-4 line 7b accepts the word Foreign in place of an SSN or ITIN, so a non-US founder gets an EIN with no personal tax number first.
This is the single most misread rule in the ITIN vs EIN comparison. Line 7b of Form SS-4 asks for the responsible party's SSN, ITIN, or EIN, and the instructions state that a responsible party without any of those writes Foreign. The IRS then issues the 9-digit EIN by fax in roughly 4 to 6 weeks. Waiting on an ITIN first adds 7 to 11 weeks for 0 benefit to the EIN application. See LLC EIN without an SSN and EIN for a foreign-owned LLC.
The rule has 1 mechanical detail worth stating. On Form SS-4 line 7b the responsible party enters an SSN, an ITIN, or the word Foreign. A non-US owner with no US number writes Foreign and signs. The IRS then faxes back the 9-digit EIN in 4 to 6 weeks, and the CP-575 letter follows by mail. A US owner with an SSN files online instead and receives the EIN in 1 session. The order never reverses: no ITIN is a prerequisite for any of the 4 EIN channels. A one-owner business follows the same path on EIN for a sole proprietor.
Foreign owners: no SSN or ITIN required.
Can One Person Have Both an ITIN and an EIN?
Yes. A non-resident who owns a US LLC holds both: 1 ITIN for personal filings and 1 EIN for the business. The 2 numbers identify different taxpayers.
The ITIN belongs to the human being. The EIN belongs to the entity. A foreign-owned single-member LLC files Form 5472 with a pro-forma Form 1120 under the LLC's EIN every year, while the owner may file a personal Form 1040 under an ITIN if US-source income requires it. A multi-member LLC instead files Form 1065, and either structure may elect corporate treatment on Form 8832 or Form 2553; the EIN prints on the CP-575 confirmation letter. Missing the annual 5472 draws a $25,000 penalty against the business, so the EIN carries the heavier compliance weight. For the umbrella term that covers both, read is an EIN the same as a TIN, TIN vs EIN, and EIN vs FEIN.
The split shows up on the tax forms. The LLC files under its EIN: Form 5472 with a pro-forma Form 1120 for a foreign-owned single-member LLC, or Form 1065 for a multi-member LLC. The human files under the ITIN when US-source income triggers a personal Form 1040. That is 1 person, 2 numbers, and 2 separate filers before the IRS. The $25,000 Form 5472 penalty lands on the entity, never on the individual. Secure the business number first on EIN for a foreign-owned LLC.
What Else Do Founders Ask About ITIN vs EIN?
An ITIN identifies 1 individual who cannot get an SSN. An EIN identifies 1 business. The ITIN comes from Form W-7 and reads 9XX-XX-XXXX. The EIN comes from Form SS-4 and reads XX-XXXXXXX. Both hold exactly 9 digits, both come from the IRS, and both cost $0 to request directly from the agency.
No. Form SS-4 line 7b accepts the single word Foreign in place of an SSN or ITIN, so a non-US founder gets an EIN with 0 personal tax number first. The IRS issues the EIN by fax or mail. Skipping the ITIN saves the 7 to 11 weeks a Form W-7 takes to clear.
Both carry 9 digits. An ITIN is formatted 9XX-XX-XXXX in a 3-2-4 pattern and always starts with the digit 9. An EIN is formatted XX-XXXXXXX in a 2-7 pattern. The 4th and 5th digits of an ITIN fall in 4 approved ranges: 50 to 65, 70 to 88, 90 to 92, and 94 to 99.
Form W-7, the Application for IRS Individual Taxpayer Identification Number. A W-7 attaches to a signed federal tax return in most cases plus proof of identity and foreign status. The IRS charges $0 for the W-7 and takes 7 to 11 weeks to assign the 9-digit ITIN once the packet arrives complete.
Form SS-4, the Application for Employer Identification Number. A US applicant with an SSN can use the online IRS EIN Assistant across 4 phases. A foreign applicant files SS-4 by fax and writes Foreign on line 7b. Either path costs $0 at the IRS and returns 1 permanent 9-digit EIN.
Yes. A non-resident who owns a US LLC often holds both: the individual carries 1 ITIN for personal filings, and the business carries 1 EIN for entity filings. The 2 numbers never overlap because they identify different taxpayers. Both come from the IRS under 26 U.S.C. section 6109 at $0.
No. An ITIN is a tax-processing number only. It grants 0 work authorization, 0 Social Security benefits, and 0 immigration status. The IRS issues an ITIN so a person who is ineligible for an SSN can still file 1 federal return. An EIN grants no work rights either; it identifies a business.
The EIN. A foreign-owned single-member US LLC files Form 5472 with a pro-forma Form 1120 every year, both under the LLC's 9-digit EIN. The individual owner's ITIN never appears in the entity box. Missing the 5472 filing triggers a $25,000 penalty against the business, not against the person.
The IRS charges $0 for both. An EIN is free on Form SS-4 through 4 IRS channels. An ITIN is free on Form W-7 with a signed return. einforllc.co files a new LLC EIN for $97 on Standard within 7 business days, or $127 on Fast within 24 hours.
Yes. 26 U.S.C. section 6109 defines a taxpayer identification number, and both the ITIN and the EIN sit under that 1 statute. Section 6109 also covers the SSN. All 3 numbers hold 9 digits, but each identifies a different taxpayer: the ITIN a person, the EIN a business, the SSN a US citizen.
This page states federal tax rules current as of August 2026. It is not legal or tax advice. Confirm your position with a licensed CPA or attorney before filing.