Quick Answer
An EIN or ITIN number are both 9-digit IRS tax IDs, but they identify different things: your ITIN identifies you as an individual; an EIN identifies your business. If you earn income without an SSN, you need an ITIN. If you also run a business or LLC, you need an EIN too — and you can get one free at IRS.gov using your ITIN.
If you're self-employed, running a side business, or thinking about forming an LLC, you've probably come across both an ITIN and an EIN. Both come from the IRS, both look like Social Security Numbers, and both are used for taxes — but they serve completely different purposes.
One-sentence summary
Your ITIN identifies you as a person for tax purposes. Your EIN identifies your business. If you're a person with U.S. income but no SSN, you need an ITIN. If you have a business, LLC, or hire anyone, you also need an EIN. Many self-employed ITIN holders end up needing both.
What Are an ITIN and an EIN?
An ITIN and an EIN are both 9-digit IRS tax numbers, but they identify different things. The IRS has issued more than 31 million ITINs since 1996 (TIGTA, 2026) — one per person. An EIN identifies a business entity such as an LLC or sole proprietorship. Many self-employed ITIN holders carry both: the ITIN for their personal return, the EIN for their business.
ITIN — Individual Taxpayer Identification Number
The IRS issues an ITIN to individuals who have a U.S. tax filing obligation but are not eligible for a Social Security Number. This includes undocumented immigrants, nonresident aliens with U.S. income, and foreign nationals who earn money in the U.S. An ITIN identifies you, the person, for tax purposes. You use it to file your personal tax return (Form 1040 or 1040-NR), and banks and credit card companies use it to identify you as an account holder.
EIN — Employer Identification Number
The IRS issues an EIN to business entities — LLCs, corporations, sole proprietorships with employees, partnerships, and others. It is sometimes called a "Federal Tax ID Number" or "business tax ID." An EIN identifies your business for tax purposes the same way an SSN identifies a person. Even if you have no employees, you may need one to open a business bank account, hire contractors, or file certain business tax forms.
How Do an ITIN and EIN Compare?
| Category | ITIN | EIN |
|---|---|---|
| Issued by | IRS | IRS |
| Identifies | A person (individual taxpayer) | A business entity |
| Who applies | Individuals without SSN eligibility | Any business: LLC, sole prop, corporation |
| Format | 9XX-XX-XXXX (starts with 9) | XX-XXXXXXX (two-digit prefix) |
| Application form | IRS Form W-7 | IRS Form SS-4 |
| Cost | Free | Free |
| How fast | 7–11 weeks (mail) | Instant online |
| Expires? | Yes — if unused 3+ years | No — permanent once issued |
| File personal taxes | Yes | No |
| Open business bank account | Partial — as owner ID only | Yes — required for the business |
| Hire employees | No | Yes — required |
| Can apply using the other | N/A (requires identity docs) | Yes — ITIN accepted on SS-4 |
Do You Need an EIN or ITIN Number?
- You have U.S. income but no SSN (employee, freelancer, gig worker) You need an ITIN. Use it to file your tax return each year. You do not need an EIN unless you're running a separate business.
- You're a freelancer or independent contractor with no formal business You need an ITIN (to file your personal taxes and receive 1099 forms). Getting an EIN is optional but recommended — it lets you give clients your EIN instead of your ITIN on W-9 forms, which keeps your personal tax number more private.
- You formed an LLC or other business entity You need both. Your ITIN identifies you as the owner/member. Your EIN identifies the LLC itself. You'll need the EIN to open a business bank account, file business taxes, and pay any employees or contractors.
- You hire employees (even just one person) You are required to have an EIN. Sole proprietors who hire employees must get an EIN and use it to report payroll taxes.
- You want to open a business bank account You need both — your ITIN to identify yourself as the owner, and an EIN for the account to be in the business's name. See the full business bank account guide.
How Do I Get an EIN With My ITIN?
You apply for an EIN directly through the IRS online assistant, which accepts your ITIN as the responsible party on line 7b. The application is free, takes about 10 minutes, and issues your EIN immediately at the end of the session. You do not need a Social Security number, and mailing Form SS-4 is only a slower fallback. Here's how:
- Go to irs.gov/ein — the free EIN online application tool
- Select your business type — sole proprietorship, LLC, corporation, etc.
- Enter your ITIN in the field that asks for the responsible party's SSN or ITIN
- Complete the form with your name, business name (if any), U.S. address, and reason for applying
- Submit — your EIN is issued immediately at the end of the session
- Save your confirmation (CP 575) — this is your official EIN letter. Banks will ask for it
One EIN per business
Each business entity gets one EIN. If you have multiple businesses (or form a second LLC later), each one gets its own EIN. You only need one ITIN — it stays with you as an individual regardless of how many businesses you have.
How Can I Use an EIN for Privacy?
An EIN protects your privacy on W-9 forms. When a client pays you more than $600 in a year, they ask you to complete a W-9 with your tax ID so they can issue a 1099. As a sole proprietor you may enter your EIN instead of your ITIN, keeping your personal number off paperwork shared with multiple parties.
Frequently Asked Questions
Do I need an EIN or ITIN number?
It depends on what you're identifying. You need an ITIN if you're an individual with U.S. tax obligations but no Social Security number — it goes on your personal tax return. You need an EIN if you have a business, an LLC, or employees — it identifies the business, not you. Many self-employed people need both: an ITIN for personal taxes and an EIN for the business. If you only earn income as an individual (for example, as a sole proprietor without employees), an ITIN alone is usually enough.
Can I have both an ITIN and an EIN?
Yes. Having both is very common for self-employed ITIN holders with a business. Your ITIN is your personal tax identifier; your EIN is your business's tax identifier. They serve different purposes and there's no conflict between having both.
Does getting an EIN affect my immigration status?
No. Getting an EIN is a tax matter only. The IRS issues EINs to anyone with a valid business reason, including non-citizens and undocumented individuals. An EIN does not change your immigration status, provide work authorization, or affect any immigration proceeding.
What happens to my EIN if I get an SSN later?
Your EIN stays with the business entity regardless of changes to your personal tax ID. If you receive an SSN later, you'll update your personal tax ID with the IRS — but your business's EIN remains the same and continues to identify the business. You would file future personal returns using your SSN, but business returns continue under the EIN.
Is there a fee to get an EIN?
No. The IRS does not charge a fee to issue an EIN. If a website or service is charging you to apply for an EIN, it is a third-party service — not the IRS. Always apply directly through irs.gov at no cost.