Foreign-Owned US Entities
EIN, ITIN, and the Foreign Owner: How to Get a US Tax ID Without an SSN
A foreign owner without a Social Security Number can still obtain US tax IDs. An EIN identifies the business (your LLC or corporation) and can be obtained without an SSN. An ITIN identifies you as an individual taxpayer and is needed when you personally have a US filing obligation. They are different numbers for different purposes.
Two different tax IDs confuse almost every foreign owner. Here is the clean distinction and how to obtain each without a US Social Security Number.
EIN vs. ITIN: what each is for
| EIN | ITIN | |
|---|---|---|
| Identifies | A business entity | An individual |
| Used for | EIN-level filings, banking, Form 5472 | Personal returns like 1040-NR when required |
| Needs an SSN? | No | No |
Getting an EIN without an SSN
A foreign owner without an SSN or ITIN generally cannot use the instant online EIN tool, but can still obtain an EIN by submitting the application by fax or mail, leaving the responsible party's US ID line completed as the instructions direct for foreign applicants. The EIN belongs to the entity and is needed to open a bank account and to file Form 5472.
Getting an ITIN
An ITIN is issued to individuals who must file or be reported on a US return but are not eligible for an SSN. It is usually applied for with Form W-7, supported by certified identity documents, and frequently submitted together with the tax return that creates the need for it. Certified acceptance agents can help verify documents so you do not have to mail original passports.
Which one do you need?
If you are setting up and reporting a US LLC, you need an EIN for the entity first. You need an ITIN only when you personally have a US filing requirement — for example, a 1040-NR because of US-source income that must be reported on your own return. Many owners need the EIN immediately and the ITIN only later, if at all.
Frequently asked questions
Can I get an EIN without a Social Security Number?
Yes. Foreign owners without an SSN obtain an EIN by submitting the application by fax or mail rather than through the instant online tool.
Is an ITIN the same as an EIN?
No. An EIN identifies a business; an ITIN identifies an individual taxpayer who is not eligible for an SSN. You may need one, the other, or both depending on your situation.
Do I need an ITIN just to own an LLC?
Not necessarily. The LLC uses an EIN. You need an ITIN only if you personally have a US filing obligation, such as a required 1040-NR.
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Request a free consultationThis page is general educational information, not legal or tax advice for your specific situation, and does not create a client relationship. Tax rules, amounts, forms, and procedures change — verify against current IRS guidance or consult a qualified tax professional before acting.