Getting an EIN and ITIN: What You Actually Need

EIN and ITIN: two numbers people constantly confuse

Anyone forming a US LLC quickly runs into two acronyms: EIN and ITIN. They sound similar but mean completely different things. In short: the EIN belongs to the company, the ITIN to a person. Confuse the two and you either apply for the wrong thing or pay a service for a step the US tax authority (IRS) handles for free.

This is information, not tax or legal advice. For your specific situation there is no substitute for qualified professional guidance.

The EIN: your LLC’s tax number

The Employer Identification Number (EIN) is your LLC’s federal tax number – think of it as a tax number for the company. You need it, among other things, to open a US business bank account and to file tax forms for the LLC.

Important: the IRS issues the EIN for free. However, the online tool is only open to applicants with a principal place of business in the US whose responsible party already holds a US Social Security Number (SSN) or an ITIN. As a non-resident you therefore use Form SS-4 and pick one of the three routes the IRS currently lists for international applicants (IRS pages accessed 20 Jul 2026):

• Phone: 267-941-1099 (not toll-free), Monday to Friday, 6 a.m. to 11 p.m. Eastern time.
• Fax: 304-707-9471 from outside the US, 855-215-1627 from within. If you provide a return fax number, the SS-4 instructions say you generally receive the EIN back within four business days — treat that as the IRS’s stated target, not a guarantee; real-world turnaround varies.
• Mail: Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999 – the slowest route.

Both the SS-4 instructions and the IRS how-to-apply page still listed the phone option when we checked on 20 July 2026. Numbers, hours and routes do change, though – before you dial or fax, the IRS pages are the reference, not this article.

One detail that unsettles many people: the SS-4 asks for the SSN or ITIN of the responsible party on line 7b. The IRS instructions (accessed 20 Jul 2026) say to enter “foreign” or “N/A” there if the responsible party doesn’t have – and is ineligible to obtain – an SSN or ITIN. So you do not necessarily need a personal US tax number first in order to obtain the company’s EIN.

The ITIN: a personal number – often not needed at all

The Individual Taxpayer Identification Number (ITIN), by contrast, is a personal tax number. It is meant for individuals who appear on or must file a US tax return but cannot get an SSN.

You apply for the ITIN using Form W-7, together with identity documents (such as your passport). The IRS says to allow 7 weeks for news about your application – and 9 to 11 weeks during tax season (15 January to 30 April) or if you apply from overseas, which is exactly the position most readers of this series are in (IRS ITIN page, accessed 20 Jul 2026). Crucially, an ITIN is generally not a prerequisite for obtaining your LLC’s EIN — that is the IRS side. Banks are a different matter: some ask for an SSN or ITIN in their own onboarding forms, which is a bank requirement, not an IRS one, and worth checking before you pick a provider. Whether you personally even need an ITIN depends on whether and how you appear on a US tax return – a question for your tax adviser.

The classic trap: paying for free services

A market of “services” has grown up around EIN and ITIN, charging fees for the application. The application itself costs nothing at the IRS. A provider can take work off your hands – but nobody has to pay to receive a free government service. Be sceptical of offers promising an “exclusive” or “fast-track” EIN for a surcharge.

One data point from our own shop

For transparency, here is what the surrounding steps looked like for the publisher of this magazine – a single case, not a benchmark. His Wyoming LLC was formed in July 2026 through a specialised formation service for around 599 euros; we deliberately won’t name the provider, because this is not a recommendation. Paid on a Wednesday, formation documents in the inbox a few days later. Banking ran through Revolut Business, and the KYC there was strict – the account only went live after a detailed written explanation of the sales model. What this data point does not cover is the EIN application itself: we have no first-hand record of the method or timing in this case, so we won’t pretend to.

How it fits together

• EIN = company, free, obtainable via SS-4 (phone/fax/mail) without an SSN.
• ITIN = person, via W-7 with identity documents, allow 7 weeks (9–11 from overseas or in tax season), often not needed for the EIN at all.

Once you have the EIN, the next practical step is usually the business account – details under LLC and US bank account. One former to-do, by contrast, has fallen away: as of the FinCEN interim final rule of March 2025 (accessed 20 Jul 2026), all entities created in the United States – the former “domestic reporting companies”, which includes an LLC formed in Wyoming even when its owner is not a US citizen – are exempt from reporting beneficial ownership information. Only foreign reporting companies, meaning companies formed abroad and registered to do business in a US state, still have to file. The background, and what to watch in case the rules swing back, is covered under BOI reporting to FinCEN.

Back to the overview: US LLC Hub.