ITIN vs EIN vs SSN: Which US Tax Number Do You Need?
The difference between an EIN, an ITIN and an SSN for non-residents: who issues them, who needs them, and which ones your US company and you personally require.
US tax numbers confuse almost every international founder. You form a company and immediately hear about EINs, ITINs and SSNs, often from forms that seem to want all three. The good news is that the logic is simple once you separate numbers for businesses from numbers for people.
The three numbers at a glance
| EIN | ITIN | SSN | |
|---|---|---|---|
| Stands for | Employer Identification Number | Individual Taxpayer Identification Number | Social Security Number |
| Identifies | A business (and some individuals with employees) | An individual who cannot get an SSN | An individual who is a US citizen, resident or authorised worker |
| Issued by | IRS | IRS | Social Security Administration |
| Format | 12-3456789 | 9XX-XX-XXXX | XXX-XX-XXXX |
| Used for | Company taxes, banking, payroll, platforms | Personal US tax filing and some financial services | Work, benefits, taxes, credit |
| Non-resident owners | Required for the company | Sometimes useful or required | Generally not available |
The EIN: your company's number
Every US LLC or corporation owned by a non-resident should have an EIN. It is what your company uses to:
- open a US business bank account,
- sign up for Stripe, PayPal, Amazon and other platforms,
- give US clients a Form W-9,
- file its annual returns, including Form 5472 for foreign-owned single-member LLCs, and
- run payroll if it ever hires in the USA.
Non-residents can get an EIN without an SSN or ITIN. The application has to be prepared for a foreign responsible party, which is where a specialist helps. Read EIN for non-residents.
The ITIN: a personal number for people without an SSN
An ITIN identifies you as an individual for US tax purposes when you are not eligible for an SSN. It does not authorise work in the USA and is not an ID card.
You may need one if you:
- must file a personal US tax return, for example because your business income is effectively connected with the USA,
- are a partner in a US multi-member LLC that has US-taxable income,
- want to claim a tax treaty benefit that requires a taxpayer number, or
- deal with a bank, fintech or payment platform that asks the owner for a personal US tax number.
Many owners of single-member LLCs run from abroad never need one. Others get one for convenience and flexibility. See what is an ITIN and do you need one and ITIN benefits for LLC owners.
The SSN: generally not for non-residents
The SSN is issued by the Social Security Administration to US citizens, permanent residents and people authorised to work in the USA. A non-resident who lives abroad and owns a US company generally cannot get an SSN, and does not need one to run the company.
If a form asks for an "SSN or ITIN", that is your cue: as a non-resident, the ITIN is the option available to you.
Common scenarios
"I'm forming a single-member LLC and selling services to US clients from India." Your LLC needs an EIN. You probably do not need an ITIN unless you have a personal filing obligation or a platform asks for one.
"Two of us from different countries own an LLC that has a US office." The LLC needs an EIN. Because the business is likely effectively connected with the USA, each partner will likely need an ITIN for personal filings.
"Stripe is asking for my SSN." Look for the option for non-US persons, which usually involves passport verification. If the flow requires a personal US tax number, an ITIN is the route. See do I need an ITIN for Stripe or PayPal?
"My bank wants a W-9." Your company completes a W-9 with its EIN. As a foreign individual you would complete a W-8BEN for yourself. See W-8BEN vs W-8BEN-E vs W-9.
Things people get wrong
- Using an ITIN in place of an EIN on company paperwork. Company documents should carry the EIN.
- Applying for a second EIN because the original letter was lost. Request a 147C verification letter instead.
- Assuming an ITIN means you owe US tax. Tax depends on your income, not the number.
- Letting an ITIN expire. An ITIN not used on a federal return for three consecutive years expires; see ITIN renewal.
Get the numbers you need
- EIN: included in every formation package, or $49 for an existing company. See the EIN service.
- ITIN: $249, handled remotely with document verification support. See the ITIN service.
- Company + EIN + ITIN packages if you are starting from scratch.
Not sure which numbers you need? WhatsApp us at +91 8105 199 399 or email info@ucbsolutions.com and we will tell you exactly what applies to your situation.
Let our experts handle it for you
Every business is different. Message us with your country, business type and goals, and we will recommend the right structure, state and package. We do the work; you focus on your business.
This article is general information for non-resident business owners and is not legal or tax advice. Rules and fees change; contact us to confirm what applies to your situation.
