The difference between an ITIN and an EIN comes down to who or what the number identifies. An Individual Taxpayer Identification Number is issued to a person who has to file a federal tax return but can’t get a Social Security Number. An Employer Identification Number is issued to a business, trust, estate, or other entity so the IRS can identify it separately from the people who run it. Both are nine digits, both come from the IRS, and both exist for tax purposes only — but they aren’t interchangeable, and some people need both.
ITIN vs. EIN at a Glance
An ITIN uses the same NNN-NN-NNNN format as a Social Security Number and always starts with a “9.”1Internal Revenue Service. Taxpayer Identification Numbers (TIN) An EIN uses a different format: two digits, a hyphen, then seven digits (XX-XXXXXXX).2Internal Revenue Service. Employer Identification Number
The ITIN belongs to a person. The EIN belongs to an entity. That single distinction drives everything else: which form you file, what documents you send, what the number lets you do, and whether it ever expires.
What an ITIN Is For
The IRS issues ITINs so people who earn U.S.-connected income can report and pay federal tax when they aren’t eligible for an SSN. You may need one if you’re a nonresident alien filing a U.S. return, a resident alien who meets the substantial presence test or green card test, or the spouse or dependent of a U.S. citizen or resident alien without an SSN. Nonresident aliens claiming a tax treaty benefit also need one.3Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)
What an ITIN does not do is where people get it wrong. It does not authorize you to work in the United States, qualify you for Social Security benefits, change your immigration status, or serve as ID outside the federal tax system.3Internal Revenue Service. Individual Taxpayer Identification Number (ITIN) Its reach stops at tax filing.
What an EIN Is For
An EIN identifies a business or other entity to the IRS. You need one if any of the following applies:
- You have employees and pay wages.
- You operate a corporation, partnership, or LLC (regardless of whether you have employees).
- You file excise or alcohol, tobacco, and firearms taxes.
- You withhold taxes on non-wage income paid to a nonresident alien.
- You run a trust (with a narrow exception for certain grantor-owned revocable trusts), an estate, a tax-exempt organization, or a retirement plan.
Sole proprietors without employees aren’t required to get an EIN — they can file under their SSN or ITIN. Many get one anyway to keep their SSN off 1099s and other paperwork that circulates through vendor systems.
How You Apply
ITIN
You apply for an ITIN by attaching Form W-7 to your federal income tax return and mailing the two together.3Internal Revenue Service. Individual Taxpayer Identification Number (ITIN) You also submit documents proving identity and foreign status. A valid passport works on its own; without one, you need two documents — for example, a national ID card, a U.S. visa, a civil birth certificate, or a foreign voter’s registration card. Originals or certified copies from the issuing agency only; the IRS won’t accept notarized copies.5Internal Revenue Service. ITIN Supporting Documents
If mailing your passport isn’t an option, you have alternatives. A Certified Acceptance Agent interviews you in person, verifies your originals, and attaches a Certificate of Accuracy so you keep your documents.6Internal Revenue Service. ITIN Acceptance Agent Program IRS Taxpayer Assistance Centers and Volunteer Income Tax Assistance (VITA) sites offering ITIN services can authenticate documents for free. CAAs typically charge $50 to $300.7Internal Revenue Service. How to Apply for an ITIN
Processing takes about seven weeks, or 9–11 weeks during tax season (January 15 through April 30) and for applications sent from overseas.7Internal Revenue Service. How to Apply for an ITIN The IRS charges nothing for the ITIN itself.
EIN
The fastest route is the IRS online application, which issues the EIN immediately. You qualify to use it if your principal place of business is in the U.S. or a U.S. territory, you’re the responsible party or their authorized representative, and the responsible party has a valid SSN or ITIN.8Internal Revenue Service. Get an Employer Identification Number
If you can’t use the online tool — a common reason is that the business is based outside the U.S. — you fax or mail Form SS-4 instead. Fax takes about four business days; mail takes four to five weeks.9Internal Revenue Service. Instructions for Form SS-4 International applicants can also call the IRS at 267-941-1099 during business hours.
The EIN is free. The IRS warns about third-party sites that mimic its application and charge for something you can get directly from the agency at no cost.8Internal Revenue Service. Get an Employer Identification Number
Tax Credits an ITIN Won’t Get You
An ITIN lets you file and pay, but it doesn’t unlock every credit an SSN would. You cannot claim the Earned Income Tax Credit with an ITIN.1Internal Revenue Service. Taxpayer Identification Numbers (TIN) A child with an ITIN rather than an SSN doesn’t count as an eligible child for the Child Tax Credit or the Additional Child Tax Credit; the child needs an SSN.10Internal Revenue Service. Child Tax Credit Over a few filing years, that can add up to thousands of dollars in refundable credits an ITIN-only household never sees.
EINs don’t factor into personal credits at all. They identify the business filing its own returns, not the individual claiming credits on Form 1040.
Expiration: Only the ITIN Goes Stale
EINs don’t expire. Once issued, the number stays with the entity.
ITINs are different. If yours isn’t used on a federal tax return for three consecutive tax years, it expires on December 31 after that third year of non-use.11Internal Revenue Service. How to Renew an ITIN A return filed with an expired ITIN still gets processed, but any refund or credit is held until you renew.
To renew, you use the same Form W-7 and check the “Renew an existing ITIN” box in the top-right corner. If your legal name has changed since the ITIN was issued, include supporting documents such as a marriage certificate or court order.11Internal Revenue Service. How to Renew an ITIN The same authentication options — Taxpayer Assistance Centers, VITA sites, and CAAs — handle renewals.
You Can Have Both
Nothing stops an ITIN holder from getting an EIN. The IRS online EIN application accepts an ITIN as the responsible party’s taxpayer ID.8Internal Revenue Service. Get an Employer Identification Number So if you have an ITIN and want to form an LLC, incorporate, or set up an EIN for a sole proprietorship, you can, and you get the number the same day.
The two numbers then do different work. Your ITIN goes on Form 1040 or 1040-NR to report your personal income. Your EIN goes on the business’s employment and excise tax filings. They run in parallel: one identifies you, the other identifies your business.