ITIN vs EIN vs SSN: What a Non-Resident Founder Actually Needs

SSN, ITIN, EIN — three US tax numbers that constantly get mixed up, and the confusion stops a lot of founders before they start. The good news: as a non-resident LLC owner you almost certainly need just one of them, and you can get it without an SSN. Here's the clear version.

General information, not tax advice. Sources: IRS SS-4 instructions, ITIN, and TIN overview.

SSN — Social Security Number

Issued by the Social Security Administration (not the IRS) to US citizens and non-citizens with US work authorization or lawful status. A non-resident founder living abroad with no US work authorization is not eligible for an SSN — and doesn't need one to own a US LLC. So you can set this one aside.

EIN — Employer Identification Number (this is the one you need)

An EIN is your business's federal tax ID — the number your LLC uses to open a bank account, connect Stripe, and file its taxes. Crucially, you can get an EIN without an SSN or ITIN: on IRS Form SS-4, line 7b (the responsible party's tax ID), you enter "foreign" when you're ineligible for an SSN or ITIN.

Because the online EIN tool requires an SSN/ITIN, non-residents apply another way:

• International phone: +1 267-941-1099 (not toll-free), 6:00 a.m.–11:00 p.m. ET, Mon–Fri.
• Fax: +1 304-707-9471 from outside the US (about 4 business days).
• Mail: IRS, Attn: EIN International Operation, Cincinnati, OH 45999 (about 4 weeks).

See our step-by-step: how to get an EIN without an SSN.

ITIN — Individual Taxpayer Identification Number

An ITIN (applied for on Form W-7) is for individuals who must deal with the US tax system but aren't eligible for an SSN. The key clarification: you do not need an ITIN just to form an LLC or to get an EIN — line 7b's "foreign" option exists precisely so you don't. You'd only need an ITIN if you personally have to file a US tax return (for example, a Form 1040-NR because you have US-source income or a treaty claim). An ITIN is for tax purposes only — it doesn't grant work rights or immigration status.

Which do you actually need?

• SSN — No. Not eligible, not required.
• EIN — Yes. Your LLC needs it. Get it via SS-4 with line 7b = "foreign."
• ITIN — Only if you personally must file a US return. Most non-resident owners with no US trade or business don't need one just to run the LLC.

When you form with UpToNova, we obtain the EIN for you as part of the process — no SSN, no ITIN, no faxing the IRS yourself. Get started.