ITIN vs EIN vs SSN: Which One a Foreign-Owned LLC Needs

An SSN, an ITIN and an EIN are all nine-digit US tax numbers.

They are not three options: one belongs to a company, two belong to a person.

The short answer

For an LLC owned from abroad, the answer is short:

• The LLC needs an EIN, and only an EIN.
• You cannot get an SSN, and you do not need one.
• You need an ITIN only when you personally owe the IRS a filing.

Three numbers, two kinds of holder

The IRS groups all three under one label, the taxpayer identification number. Its own page splits them by issuer:

• the SSN comes from the Social Security Administration
• every other number comes from the IRS

The split that matters to a founder is different: who the number describes.

The person

SSN, ITINa founder abroad starts with neither

Two numbers that describe you.

• SSN: Social Security Administration, tied to the right to work
• ITIN: IRS, for federal tax purposes only

The company

EINthe only number the LLC needs

One number that describes the LLC.

• Issued by the IRS on Form SS-4
• Issued without an SSN or an ITIN

Line 7b of Form SS-4 is the one place the person's number is asked for to get the company's, and it accepts "foreign".

One number belongs to the company, two belong to a person. A foreign-owned LLC runs on its EIN alone until its owner personally has something to file.

Why a foreign founder cannot get an SSN

A federal regulation lists who can be assigned an SSN:

1. a US citizen
2. a foreign national admitted as a permanent resident, or otherwise authorized to work in the US
3. a foreign national with no work authorization, for one non-work reason only

That third case is narrow. It covers a federal, state or local law that requires an SSN to receive a public benefit, and the card is then marked as not valid for employment.

Owning a company is not on the list. So:

• forming an LLC does not make you eligible
• holding an EIN does not make you eligible

The EIN: the only number the LLC needs

The EIN is the company's federal tax number. The IRS issues it on Form SS-4 through four routes, and two of them depend on where you are.

The phone line is the one many guides get wrong. The SS-4 instructions reserve it for you: "Only international applicants can receive an EIN by telephone."

• Number: 267-941-1099, not toll-free
• Hours: 6 a.m. to 11 p.m. Eastern time, Monday to Friday
• Fax from outside the US: 304-707-9471

Then comes line 7b, which asks for the SSN or ITIN of the responsible party. The instructions are exact:

• enter "foreign" or N/A if that person has no SSN or ITIN and is ineligible to obtain one
• never leave the line blank, because "an entry is required"
• name an individual, not another company, as the responsible party

Two limits apply to everyone:

• one EIN per responsible party per day, whatever the route
• a change of responsible party goes on Form 8822-B within 60 days

The step-by-step version sits in our guide to owning a Delaware LLC as a non-resident.

The ITIN: when the owner needs one personally

The IRS issues an ITIN "for federal tax purposes only", to a person who is not eligible for an SSN. The whole question is whether you have such a purpose.

The sentence competitors leave out comes from the same IRS page: "Generally, a tax return that contains all zero entries will not show a federal tax purpose." In that case you do not file, and you do not apply.

Our Delaware tax guide lists when a non-resident owner files a personal Form 1040-NR, which requires an ITIN:

• the LLC has effectively connected income
• you claim a refund of tax withheld
• you make a treaty claim
• you file protectively in a gray area

What an ITIN does not give you, in the IRS's own list:

• no right to work in the US
• no immigration status
• no Social Security benefits and no Earned Income Tax Credit
• no value as identification outside the federal tax system

How to get an ITIN, and how it lapses

You apply on Form W-7. As a rule it travels attached to a federal tax return, unless you meet a documented exception.

• Exception 1 covers passive income, third-party withholding and tax treaty benefits.
• Reason "a" on the form is the nonresident claiming a treaty benefit.
• Documents must be originals or copies certified by the issuing agency, and current.

There are three ways to file it:

1. by mail to the IRS
2. in person at an IRS Taxpayer Assistance Center
3. through an Acceptance Agent or Certifying Acceptance Agent

An ITIN also expires, which no competing page mentions. One that is not used on a federal return for three consecutive tax years lapses on December 31 after the third year.

• Renew it only if it must appear on a federal return.
• An expired ITIN can still be used on information returns, such as a Form 1099.

Which form asks for which number

The question usually arrives as a blank field on a form.

Three notes on that table:

• Form 5472 is due from a US company that is 25% foreign-owned, "including a foreign-owned U.S. disregarded entity".
• On Form W-8BEN, certain treaty claims need line 5 or line 6, so a foreign tax number can carry the claim.
• State forms use a different identifier, and the state file number is not the EIN.

What banks and payment processors ask for

This part is private policy, not law, so it changes without notice. One statement holds across providers: no US business account opens without the LLC's EIN.

On the signer's personal number, requirements vary by institution.

When a form insists on an SSN, do not invent one and do not enter the EIN in its place. Ask the provider which document it accepts from a non-US signer.

Four founders, four answers

The last row follows an IRS rule: anyone eligible for an SSN does not need an ITIN.

Multi-member LLCs are a separate case. Partnership withholding rules can require tax numbers from the partners, so confirm with a tax adviser before the first US-source dollar arrives.

The practical order stays the same for almost everyone:

1. form the LLC
2. get the EIN
3. open the account
4. apply for an ITIN only if a filing requires it

EIN by fax4 business days

EIN by mailabout 4 weeks

ITIN, standard7 weeks

ITIN, from overseas9 to 11 weeks

What other guides get wrong

Four claims circulate on provider blogs. Each one fails against the IRS text.

The summary