EIN and ITIN: two different numbers
The EIN identifies the company. The ITIN (Individual Taxpayer Identification Number) identifies an individual who has a US tax obligation but cannot get a Social Security number.
Do you need one?
You do not need an ITIN to form an LLC and get its EIN. It may become necessary if you must file a personal US tax return, or for some procedures such as claiming tax treaty benefits.
How to get one
You apply for an ITIN with Form W-7, usually attached to a tax return, together with certified identity documents. Timelines are set by the IRS.
This article is for information only and is not legal or tax advice. The rules mentioned may have changed since the update date.
