The three numbers side by side
| Number | For whom | What it is used for |
|---|---|---|
| EIN (Employer Identification Number) | Businesses, including LLCs | Identifies the entity to the IRS. The IRS charges no fee |
| SSN (Social Security Number) | People who are eligible for one | Federal tax and other purposes. The IRS says anyone eligible for an SSN does not need an ITIN |
| ITIN (Individual Taxpayer Identification Number) | People with a federal tax purpose who are not eligible for an SSN | Federal tax purposes only |
What the IRS says about an ITIN
- You need an ITIN if you have a federal tax purpose and are not eligible for an SSN, for example because you must file a US federal tax return.
- Resident and nonresident aliens, and their spouses or dependents, can apply regardless of immigration status. Spouses and dependents qualify only if they can be claimed for a tax benefit or file their own return.
- The ITIN is issued for federal tax purposes only. It does not qualify you for Social Security benefits or the Earned Income Tax Credit, and it does not provide or change immigration status or authorize legal work.
- U.S. citizens, nonresident aliens with a U.S. work visa, green card holders and anyone eligible for an SSN do not need one.
Do I need an ITIN to form an LLC?
No. States do not ask for one to file formation documents, and the IRS does not require one to get an EIN. For the EIN, write "foreign" or N/A on line 7b of Form SS-4 if the responsible party has no SSN or ITIN and is ineligible for one. See EIN without an SSN.
When an ITIN may be needed
An owner may need an ITIN if they have a US tax return to file or a tax treaty benefit to claim. The Form W-7 instructions list reasons, including a nonresident alien who must have an ITIN to claim a US tax treaty benefit, a nonresident alien filing a US return to report income or claim a refund, and others. Whether you have a filing duty depends on your income. See taxes for foreign owners and ask a CPA.
How to apply (Form W-7)
- Complete Form W-7 and tick the reason that applies.
- Attach your US federal tax return unless you qualify for an exception listed in the W-7 instructions. Do not file the return separately.
- Include original documents or copies certified by the issuing agency. A valid passport can serve alone as proof of identity and foreign status in many cases, as the instructions explain.
- Send the package to the IRS, or use an option the IRS lists such as an in-person Taxpayer Assistance Center or an acceptance agent.
- Apply on or before the return's due date, or request an extension if you need more time.
The IRS says processing takes longer from overseas, 9 to 11 weeks versus 7 weeks in general. From abroad you can call 267-941-1000, which is not toll-free. We do not issue ITINs and cannot apply for you.
How this fits together
The LLC's EIN can be issued before you have an ITIN or SSN. If a later US tax filing requires your own number, the ITIN process starts then. A CPA who handles foreign owners can say whether you need one. See also Form 5472, which asks for an owner's US identifying number if the owner has one.
Next step
Ready to form yours? Start your LLC with Coral Filings and we handle the state filing, the registered agent and the EIN request. Want to compare filing fees first? Open the state fees hub for all 50 states and D.C.
Frequently asked questions
Can an ITIN be used for work or immigration?
No. The IRS says an ITIN does not provide or change immigration status or authorize legal work.
Do I need an ITIN to get an EIN?
No. Use Form SS-4 and write "foreign" or N/A on line 7b if the responsible party has none and cannot get one.
Do I send the W-7 with a tax return?
Generally yes, unless you meet an exception in the Form W-7 instructions.
How long does an ITIN take from abroad?
The IRS says 9 to 11 weeks from overseas, compared with 7 weeks in general. Times can change.
Can you apply for my ITIN?
No. We do not issue ITINs or prepare tax returns. Use the IRS process or a tax professional.
This page is general information, not legal or tax advice. For your specific situation, talk to a licensed attorney or CPA.