ITIN vs EIN vs SSN: Which One Do You Need as a Non-US Resident?

ITIN vs EIN vs SSN confuses almost every foreign founder, but the short answer is simple: to form and run a US LLC or C-Corp as a non-US resident, you generally need only an EIN (a business tax ID). You do not need an SSN, and in most cases you do not need an ITIN either.

Last updated: July 2026.

Below we break down what each number is, who issues it, and the exact residency-based decision path so you know precisely which one applies to you. We also cover the real mechanics of getting an EIN with no SSN, when a 147C letter matters for banks, and the myths that cost founders weeks of delay.

Quick Answer: Non-US Residents Need an EIN, Not an SSN or ITIN

If you live outside the United States and have no US immigration status, you almost never need an SSN or ITIN to start a company. Your LLC or corporation needs its own EIN, and you can obtain that EIN without any personal US tax number. The EIN is the key that unlocks IRS filings and a US business bank account.

The three numbers serve completely different purposes. An SSN identifies a US worker, an ITIN identifies an individual who must file a US personal tax return but cannot get an SSN, and an EIN identifies a business. Understanding the difference in the ITIN vs EIN vs SSN question is what keeps your formation moving instead of stalling.

What Is an SSN?

A Social Security Number (SSN) is a nine-digit number the US Social Security Administration issues to US citizens, permanent residents (green-card holders), and certain foreign nationals authorized to work in the United States. It is fundamentally a personal identifier tied to employment and government benefits.

As a non-resident with no US work authorization, you are not eligible for an SSN, and that is completely fine. Being ineligible for an SSN does not block you from owning a US company. Many founders wrongly assume they must first "get a US number" personally. You do not. The company gets its own number instead.

• Who issues it: Social Security Administration (SSA).
• Who it is for: US citizens, green-card holders, and work-authorized residents.
• Needed to form an LLC? No.

What Is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a nine-digit number the IRS issues to individuals who have a US tax filing obligation but are not eligible for an SSN. It begins with the digit 9 and is used only for federal tax purposes. It does not grant work authorization or immigration status.

The important nuance: an ITIN is a personal tax number, not a business one. You apply for it with IRS Form W-7, usually attached to a US individual tax return (Form 1040-NR) or another qualifying document. Most non-resident LLC owners never need one, because a foreign-owned single-member LLC files an information return (Form 5472 with a pro forma 1120) that does not, by itself, require the owner to have an ITIN.

• Who issues it: Internal Revenue Service (IRS).
• Who it is for: Individuals with a US tax filing need who cannot get an SSN.
• Needed to form an LLC? No, not to form it or to get the company's EIN.

What Is an EIN?

An Employer Identification Number (EIN) is a nine-digit federal tax ID the IRS assigns to a business entity. Despite the word "Employer," you do not need employees to get one. Your LLC or corporation uses its EIN to file taxes, open a US business bank account, apply for payment processors like Stripe, and identify itself to the IRS.

This is the number that actually matters for foreign founders. A non-resident can obtain an EIN for a US company with no SSN and no ITIN by filing IRS Form SS-4 the right way. Because you have no SSN or ITIN, you cannot use the IRS online EIN tool, so the application goes by fax or mail instead. We walk through the exact steps below, and you can also read our full guide on how to get an EIN without an SSN.

• Who issues it: Internal Revenue Service (IRS).
• Who it is for: Business entities (LLCs, corporations, partnerships).
• Needed to form an LLC? The EIN comes right after formation and is essential for banking and taxes.

ITIN vs EIN vs SSN: Key Differences at a Glance

The table below summarizes how the three numbers compare for a non-resident founder. Figures and rules are current as of 2026; always confirm the latest details at IRS.gov before you file.

Feature	SSN	ITIN	EIN
Full name	Social Security Number	Individual Taxpayer Identification Number	Employer Identification Number
Identifies	A US person	An individual taxpayer	A business entity
Issued by	Social Security Administration	IRS	IRS
Available to non-residents?	No (needs work authorization)	Yes, if a US tax filing is required	Yes, for the company
Application form	SS-5	W-7	SS-4
Needed to form a US LLC?	No	No	Yes (for banking & taxes)
Typical timeline	N/A for non-residents	Weeks (with tax return)	Few business days by fax; 4-6 weeks by mail

Which One Do Non-US Residents Need to Form a US LLC or C-Corp?

Here is the residency-based decision path. Follow it in order and you will land on the right answer for your situation.

1. Do you have a US SSN? If yes (green-card holder, US visa with work rights), you can use it, and the EIN process is faster online. If no, continue.
2. Are you a non-resident with no US immigration status? Then you skip the SSN entirely. You do not need one to own a US company.
3. Does your company need an EIN? Yes. Every US LLC or C-Corp needs an EIN to open a bank account and file with the IRS. You get it by filing Form SS-4 by fax or mail.
4. Do you personally need an ITIN? Usually no. You would only apply for one if you personally must file a US tax return (see the section below). For most single-member LLC owners, the answer is no.

In short: EIN yes, SSN no, ITIN usually no. That is the whole picture for the vast majority of foreign founders. If you want this handled end to end, UpToNova can form your US LLC for non-residents and file the EIN for you, no SSN or US address required.

How to Get an EIN Without an SSN or ITIN

Because the IRS online EIN assistant requires an SSN or ITIN, non-residents without one must apply on paper. The process is straightforward once you know the line-7b trick. Follow these numbered steps.

1. Complete Form SS-4. Enter your LLC's legal name, mailing address, and responsible party (you, the owner).
2. Fill line 7b correctly. This is the key step. Where the form asks for the responsible party's SSN, ITIN, or EIN, a non-resident with none of these simply writes "Foreign" (some applicants write "N/A"). Do not leave it blank and do not invent a number.
3. Choose fax or mail. The IRS international EIN fax line is +1 (304) 707-9471. Fax is far faster than mail.
4. Wait for your EIN. By fax, expect a few business days. By mail, expect roughly 4-6 weeks. There is no same-day online EIN for applicants without an SSN or ITIN.
5. Save the CP 575 letter. This IRS confirmation letter proves your EIN. Keep it safe; banks may ask for it.

Confirm the current fax number and mailing address in the official IRS Form SS-4 instructions at IRS.gov before you send anything, as IRS contact details can change. Prefer to skip the paperwork entirely? UpToNova files the SS-4 on your behalf as part of formation.

Do You Ever Need an ITIN as a Non-Resident Founder?

Sometimes, yes, but far less often than founders fear. You may need an ITIN if you personally have a US tax filing obligation that requires one. Common triggers include:

• You must file a personal US return (Form 1040-NR), for example because you have US-source income taxed at the individual level.
• You are a member of a US partnership (multi-member LLC) that allocates income to you and requires individual reporting.
• You need to claim a tax-treaty benefit or a refund of over-withheld US tax.

A single-member foreign-owned LLC treated as a disregarded entity generally files Form 5472 attached to a pro forma Form 1120 each year, even with $0 US tax. That filing uses the company's EIN, not a personal ITIN. The minimum penalty for a late or missing Form 5472 is $25,000 under IRC Section 6038A, and it is due with the 1120 (generally April 15, or October 15 with extension). Whether you owe any actual US tax is a separate question. Learn more about whether non-resident LLCs pay US tax. For your own facts, consult a CPA.

SSN vs ITIN vs EIN When Opening a US Business Bank Account

To open a US business bank account, the bank verifies the company, not your personal US tax status. The core document is your EIN confirmation. Fintech banks popular with founders, such as Mercury, Relay, and Wise, are built for remote, non-resident onboarding and do not require you to have an SSN.

What banks typically ask for:

• Your EIN (and the IRS CP 575 confirmation letter).
• Your formation documents (Articles of Organization) and operating agreement.
• Your passport for identity verification.

If you lost your original EIN letter, you cannot get another CP 575, but you can request a 147C letter, which re-verifies an existing EIN. Call the IRS Business & Specialty Tax Line at 1-800-829-4933 to request it. Our guide to the 147C letter explains the call script and what banks accept. For a broader walkthrough, see how to open a US business bank account as a non-resident.

Common Myths About ITIN, EIN, and SSN for Foreign Founders

Misinformation is the biggest source of delay. Here are the myths we hear most often, corrected.

• Myth: "I need an SSN to open a US LLC." False. The company needs an EIN; you personally need nothing beyond a passport.
• Myth: "I must get an ITIN before an EIN." False. You get the EIN by writing "Foreign" on SS-4 line 7b. No ITIN required first.
• Myth: "An EIN is only for companies with employees." False. Any LLC or corporation can and should get one, employees or not.
• Myth: "Having an EIN means I owe US tax." False. An EIN is an identifier, not a tax bill. Many foreign-owned LLCs owe $0 US tax while still filing required forms.
• Myth: "The BOI report has a fixed deadline I already missed." Be careful here. FinCEN narrowed Beneficial Ownership Information reporting in 2025, largely to foreign reporting companies. The rules remain volatile, so verify the current FinCEN requirement at FinCEN.gov before acting rather than trusting any hard deadline you read online.

Frequently Asked Questions

Can I get an EIN without an SSN or ITIN?

Yes. A non-resident with no SSN or ITIN files IRS Form SS-4 and writes "Foreign" on line 7b, then submits it by fax to +1 (304) 707-9471 or by mail. Expect a few business days by fax or roughly 4-6 weeks by mail, since the online tool is unavailable to you.

Do I need an ITIN to form a US LLC as a non-resident?

No. Forming a US LLC and obtaining its EIN never requires you to hold an ITIN. You would only pursue an ITIN separately if you personally have a US tax filing obligation, such as filing Form 1040-NR. For most single-member LLC owners, that situation does not arise.

Which is more important for banking: an SSN or an EIN?

The EIN is what matters. US business banks verify your company using its EIN and formation documents, not your personal SSN. Remote-friendly banks like Mercury, Relay, and Wise onboard non-residents without an SSN, so a valid EIN plus your passport is the core requirement.

What is a 147C letter and when do I need one?

A 147C letter is an IRS document that re-verifies an EIN that already exists. You need it if you lost your original CP 575 confirmation, because the IRS will not reissue a CP 575. Request a 147C by calling the IRS Business & Specialty Tax Line at 1-800-829-4933.

Does having an EIN mean my LLC owes US tax?

No. An EIN is only an identifier. Many foreign-owned single-member LLCs owe $0 in US federal income tax yet must still file Form 5472 with a pro forma Form 1120 each year. Missing that filing carries a $25,000 minimum penalty, so filing on time matters even at $0 tax.

How long does the whole process take with UpToNova?

State formation filing typically completes in about 3 days. The EIN is slower without an SSN, usually a few business days by fax or 4-6 weeks by mail. UpToNova handles the SS-4 filing for you so you can focus on your business while the paperwork moves forward.

Next Step: Form Your US Company the Simple Way

You now know the answer to the ITIN vs EIN vs SSN question: as a non-resident, your company needs an EIN, and you likely need neither an SSN nor an ITIN. UpToNova forms US LLCs for founders in 50+ countries for a flat $200 service fee plus the state filing fee, with no SSN, no US address, and no travel required. That includes the LLC filing, one year of registered agent, your EIN filed without an SSN, an operating agreement, and guidance to open a US business bank account.

See transparent pricing and start your US company today.

This guide is general information, not legal or tax advice — consult a licensed attorney or CPA for your situation.