Forming an LLC from abroad
EINOnce the state accepts your filing, the company applies for its EIN; no ITIN needed. A foreign-owned single-member LLC then files Form 5472 with a pro forma Form 1120.
EIN vs ITIN: which one does your US company need?
An EIN is your company's federal tax number; an ITIN is a tax number for a person who can't get a Social Security number. Your company needs the EIN, and whether you need an ITIN depends on your own US tax filing.
Sample numbers
Your Company LLC
EIN12-3456789
Issued to the business, on Form SS-4The owner's nameITIN900-00-0000Issued to an individual, on Form W-7
Neither one unlocks the other. A company can get its EIN when its owner has no ITIN.
Which one do you need?
Ask who the question is about: the company or you. Four situations a founder outside the US runs into.
Opening a company bank account
EINThe account is the company's, so the bank asks for its EIN, which the IRS says can be used right away. What it asks of an owner with no SSN or ITIN is each bank's call: see bank accounts without an SSN.
Filing your own US tax return
ITINIf you must file a US return yourself and can't get an SSN, it needs an ITIN. The IRS says a nonresident alien engaged in a US trade or business files Form 1040-NR. Whether your LLC puts you there is a question for a tax professional.
A PayPal or Stripe style request
DependsPlatforms ask for the company's EIN and usually something about you. Stripe expects your local non-US tax ID and documents if you have no SSN or ITIN; PayPal says a US TIN could be an EIN, SSN or ITIN.
EIN and ITIN, side by side
Both are nine-digit taxpayer numbers from the IRS. One belongs to a business, the other to a person.
| Topic | EINEmployer Identification Number | ITINIndividual Taxpayer Identification Number |
|---|---|---|
| What it identifies | EINA business entity. The IRS assigns it to sole proprietors, corporations, partnerships, estates, trusts and other entities | ITINOne individual who needs a US taxpayer number for federal tax purposes and isn't eligible for a Social Security number |
| Format | EINNine digits, written XX-XXXXXXX | ITINNine digits, written 9XX-XX-XXXX. It begins with 9 and is laid out like a Social Security number |
| IRS form | EINForm SS-4. The IRS doesn't charge a fee for an EIN | ITINForm W-7, normally sent together with a US federal tax return |
| Who applies | EINThe business, through its responsible party, who must be an individual. That person doesn't need an SSN or ITIN | ITINThe person: a resident or nonresident alien, or their spouse or dependent, who has a federal tax purpose and can't get an SSN |
| IRS timing | EINOnline: immediately. Fax: generally within 4 business days. Mail: the IRS asks for the form 4 to 5 weeks before you need the number | ITIN7 weeks to hear back. 9 to 11 weeks in tax season (January 15 to April 30) or if you apply from overseas |
| Does it expire? | EINNo. It becomes the entity's permanent federal taxpayer ID number. The IRS says it can deactivate an EIN but can't cancel it | ITINYes. If it isn't used on a US federal tax return for 3 tax years in a row, it expires on December 31 after the third year |
| Used by a non-US LLC owner for | EINThe company's bank account application, its IRS filings such as Form 5472 with a pro forma Form 1120, payment platform accounts, and payroll if it hires | ITINYour own US tax return, if you have to file one, and forms where a provider asks for your personal taxpayer number |
| What it isn't | EINA personal number. The IRS says not to use an EIN in place of your SSN or ITIN | ITINA work permit, an immigration status, a route to Social Security benefits, or identification outside the federal tax system |
Sources, checked Oct 2026: IRS: Employer identification number · Get an EIN · If you no longer need your EIN · Instructions for Form SS-4 · ITIN · How to apply for an ITIN · How to renew an ITIN · Instructions for Form W-7 · Taxpayer identification numbers · Instructions for Form 5472 · Taxation of nonresident aliens · Stripe: representative tax ID · PayPal: tax status. The times are the IRS's published estimates, not a promise. This is general information, not tax or legal advice; the IRS can change its rules, routes and times.
How you get each number
Both come from the IRS, on different forms and by different routes. The EIN application is the short one.
An EIN, on Form SS-4
The company applies- 1Form the company with the state first. The IRS asks LLCs and corporations to form the entity before applying.
- 2On Form SS-4, line 7b, the responsible party enters an SSN or ITIN. With neither, and no way to get one, the instructions say to enter “foreign” or N/A.
- 3The online application works only when the company is formed in the US, its principal place of business is in the US and the responsible party has an SSN or ITIN. Otherwise the form goes by fax or mail.
- 4The IRS also lists a phone line, 267-941-1099, for applicants whose principal place of business is outside the US.
An ITIN, on Form W-7
The person applies- 1Complete Form W-7 and mark the reason you need the number.
- 2Attach the US federal tax return the ITIN is for. The W-7 instructions list five exceptions to that rule.
- 3Add proof of identity and foreign status: original documents, or copies certified by the agency that issued them. A passport is the only document that works on its own.
- 4Send the package to the IRS ITIN Operation in Austin, Texas, book an IRS Taxpayer Assistance Center, or go through an Acceptance Agent or Certifying Acceptance Agent.
Registate doesn't prepare or file ITIN applications. The routes above are the IRS's own.
EIN vs ITIN FAQs
Whether the two numbers are the same, which one comes first, and what each can't be used for.
No. An EIN (Employer Identification Number) identifies a business and is written XX-XXXXXXX. An ITIN (Individual Taxpayer Identification Number) identifies a person who needs a US taxpayer number and isn't eligible for a Social Security number. It is written 9XX-XX-XXXX and begins with 9. The IRS issues both, on different forms.
Who holds it and what it is used for. The EIN belongs to the company: it goes on the company's bank application and its IRS filings. The ITIN belongs to an individual and goes on that person's own US tax return. You apply for an EIN on Form SS-4 and for an ITIN on Form W-7, which is normally sent with a federal tax return.
No. The Form SS-4 instructions tell a responsible party who has no SSN or ITIN, and isn't eligible for one, to enter "foreign" or N/A on line 7b. Without one of those numbers you can't use the IRS online application, so the form is sent by fax or mail.
Yes. If you already have an ITIN, it goes on line 7b of Form SS-4. The IRS online application also accepts the responsible party's ITIN, as long as the company is formed in the US and its principal place of business is in the US.
Not for yourself. The IRS says an EIN is for use in connection with your business activities only, and not to use it in place of your SSN or ITIN. When a bank, platform or tax form asks for a personal taxpayer number, it is asking about you, and each provider sets what it accepts from someone who has none.
An ITIN can. The IRS says an ITIN that isn't used on a US federal tax return for 3 tax years in a row expires on December 31 after the third year, and must be renewed before it goes on a return again. An EIN doesn't expire: it becomes the entity's permanent federal taxpayer ID number, and the IRS can deactivate it but not cancel it.
An SSN is issued by the Social Security Administration to people who are eligible for one. An ITIN is issued by the IRS to people who need a US taxpayer number and can't get an SSN. An EIN is issued by the IRS to a business. The IRS also calls the EIN a federal tax identification number. FEIN, short for federal employer identification number, is the same number.
No. Registate forms US companies and, as paid support, prepares and submits the company's EIN application on Form SS-4. We don't prepare or file ITIN applications or tax returns. An ITIN application goes to the IRS by mail, through an IRS Taxpayer Assistance Center or through an Acceptance Agent.
Tax ID numbers: the longer answers
Last reviewed
Is an EIN the same as a tax ID number?
An EIN is one kind of tax ID number, not a synonym for it. The IRS uses taxpayer identification number (TIN) as the umbrella term, and it covers five numbers: SSN, EIN, ITIN, ATIN for pending adoptions and PTIN for tax preparers.
So when a form asks for a "tax ID", read whose ID it wants. In the company or business section of a bank or platform application, that is the LLC's EIN. In the section about you as owner or representative, it is your personal number: an SSN or ITIN if you have one, or whatever that provider accepts if you don't. Some states also issue their own account numbers for sales or payroll tax, which are separate from all of these. Getting the company's EIN.
What is an ITIN, and who needs one?
An ITIN is the IRS number for a person who has a federal tax purpose but isn't eligible for a Social Security number. You need one when you're legally required to file a US federal return, want to claim a refund or treaty benefit on one, or are claimed as a spouse or dependent on someone else's.
Owning a US LLC doesn't by itself create that need: the company files under its EIN. What an ITIN never does is let you work in the US, change your immigration status or serve as ID outside the tax system. Whether your own situation calls for a return is a question for a tax professional, and Registate doesn't prepare ITIN applications. Tax filings for a foreign-owned LLC.
What is a foreign tax identification number (FTIN)?
It's the tax number your own country of tax residence issues you, such as a national tax ID or personal tax code. It isn't an EIN or an ITIN, and the IRS doesn't issue it. US forms ask for it so they can tie you to the country where you pay tax.
You'll meet it on Form W-8BEN, which platforms and US payers use to document non-US individuals. Line 6a asks for your FTIN unless your country appears on the IRS's list of jurisdictions that don't issue one, or you meet another exception in the instructions. Any provider that collects a W-8BEN from you will ask for it, so keep it to hand in the exact format your tax authority uses. What Stripe asks for.