EIN or ITIN: which number a US non-resident needs
An EIN is for a company, an ITIN for a person without SSN eligibility. Who needs which, how to get an EIN without an SSN and how long an ITIN takes.
- An EIN is a company's tax number; an ITIN is the tax number of a person not eligible for an SSN.
- A non-resident without an SSN gets an EIN by phone on +1 267-941-1099, by fax or by mail; the online application needs an SSN or ITIN.
- An ITIN is requested on Form W-7 with a tax return; the answer takes 7 weeks, or 9–11 in tax season and from abroad.
- Pactors will find you a specialist free of charge to get the number you need.
Non-residents often confuse the two IRS numbers. They serve different purposes: one is for a company, the other for a person.
How they differ
| EIN | ITIN | |
|---|---|---|
| For whom | a company | a person not eligible for an SSN |
| Purpose | tax reporting, hiring, a bank account | tax purposes: a return, a treaty benefit |
| Form | SS-4 | W-7 |
| IRS fee | none | none |
| What it doesn't give | the right to work, a status or social benefits |
How to get an EIN without an SSN
The IRS online application issues the number immediately, but only if the principal place of business is in the US and the responsible party has an SSN or ITIN. The application is completed in one session; after 15 minutes of inactivity it resets.
If the company has no office in the US, the IRS offers phone, fax and mail. The line +1 267-941-1099 for international applicants works Monday to Friday from 6:00 to 23:00 Eastern time and is not toll-free. The caller is the person the company has authorised to receive the number and answer questions about the SS-4. The IRS asks for one Form SS-4 per company and warns that you never have to pay for the number itself. An EIN can be obtained together with company registration in the US.
How to get an ITIN
Usually the W-7 is attached to a 1040 or 1040-NR return and mailed with identity documents. The number field on the return is left blank; the IRS fills it in. Without a return, an ITIN is issued only in the exceptions listed in the W-7 instructions.
You can also apply through a Certifying Acceptance Agent in the US or abroad, who checks the passport on the spot and returns it straight away. The agent charges a fee; an IRS Taxpayer Assistance Center in the US does not charge the applicant.
| When you applied | IRS response time |
|---|---|
| normal period | 7 weeks |
| 15 January to 30 April, or from abroad | 9–11 weeks |
An ITIN can be arranged through ITIN application. The reporting an LLC files afterwards is covered in the article on Form 5472.
Common questions
Do I need an ITIN to get an EIN?
Can I extend my return deadline without an ITIN?
Sources
- IRS — get an EIN
- IRS — instructions for Form SS-4
- IRS — ITIN
- IRS — how to apply for an ITIN
- IRS — instructions for Form W-7
Links checked on 27 September 2026
