EIN and ITIN
The two tax numbers most new owners need: how to apply for each, how long it takes, and how to fix problems with a number you already have.
25 guides in this topic
- What is an EIN and who needs one3 minute readAn EIN is the IRS tax number for a business. What it looks like, which businesses need one, and when a single-member LLC can do without.
- How to get an EIN online3 minute readApplying for an EIN on the IRS website: who can use the online tool, its hours, what to prepare, and the errors that stop an application.
- How to get an EIN without an SSN or ITIN4 minute readForeign owners can get an EIN without an SSN or ITIN using Form SS-4. What to write on line 7b, the IRS fax numbers and the phone line.
- EIN vs ITIN vs SSN: the difference2 minute readThe three US tax ID numbers compared: who issues each, who can get one, what each is for, and which ones a foreign business owner needs.
- What is an ITIN and who needs one3 minute readAn ITIN is the IRS tax number for people who cannot get a Social Security number. Who needs one, what it cannot do, and when it expires.
- How to apply for an ITIN: Form W-7 step by step6 minute readForm W-7 step by step: choosing the reason box, filling in each line, the identity documents the IRS accepts, and where to send it.
- Do you need an ITIN as a foreign LLC owner3 minute readMost foreign owners of a US LLC do not need an ITIN to form it, get an EIN or file Form 5472. When one is required, and when it is not.
- Form SS-4 line by line3 minute readHow to complete Form SS-4, the EIN application, line by line: names, addresses, responsible party, LLC questions, entity type, reason, employees and signature.
- How long does it take to get an EIN2 minute readHow long it takes to get an EIN by each route: online, phone, fax and mail, when the number becomes usable everywhere, and what slows applications down.
- Lost your EIN: how to find it or get a 147C letter2 minute readHow to find a lost EIN from your own records, and how to get an IRS 147C EIN verification letter by phone when a bank or agency needs official proof.
- Does a single-member LLC need an EIN2 minute readWhen a single-member LLC must have an EIN, when it can use the owner's number, which number goes on Form W-9, and why foreign-owned LLCs always need one.
- ITIN documents: what the IRS accepts as proof of identity2 minute readThe 13 documents the IRS accepts with Form W-7, which prove identity and which prove foreign status, the certified copy rule, and rules for dependents.
- How long does an ITIN take2 minute readHow long the IRS takes to process an ITIN application, why applications from abroad and in tax season take longer, how to check status, and what causes delays.
- ITIN renewal: when it expires and how to renew2 minute readWhen an ITIN expires, who needs to renew it and who does not, how to renew with Form W-7, and what happens if you file a return with an expired ITIN.
- Can you get an ITIN without filing a tax return2 minute readWhen the IRS issues an ITIN without a tax return: the treaty benefit reason and the five exceptions, what each needs, and why banking alone does not qualify.
- When you need a new EIN and when you don't2 minute readWhen a business needs a new EIN and when it keeps the old one: name and address changes, adding members, incorporating, S elections and mergers.
- How to change the address or responsible party on your EIN2 minute readHow to use Form 8822-B to change a business's mailing address, location or responsible party with the IRS: the 60-day rule, who signs, and where to send it.
- How to close your EIN account with the IRS2 minute readHow to close a business's EIN account with the IRS: why an EIN cannot be cancelled, the final returns needed first, the letter, and unused EINs.
- EIN responsible party: who to name2 minute readWho the responsible party is on an EIN application, why it must be an individual, who to name for LLCs and corporations, and foreign owners.
- EIN application errors and how to fix them2 minute readWhat EIN reference number 101 and the other online EIN error codes mean, which you can retry, and which need Form SS-4 or a call to the IRS.
- Certifying Acceptance Agents: what they do and when to use one2 minute readWhat a Certifying Acceptance Agent does for an ITIN application, why you keep your passport, what it can certify for dependents, and costs.
- ITIN for a spouse or dependent3 minute readWhen a spouse or dependent needs an ITIN: joint returns with a non-resident spouse, filing separately, the credit for other dependents and documents.
- ITIN application rejected: common reasons and how to reapply3 minute readWhy ITIN applications are rejected or suspended, what the CP566 and CP567 notices mean, and how to respond, fix the problem and reapply.
- What an ITIN can and cannot be used for2 minute readWhat an ITIN can be used for, such as US tax returns, treaty claims and some bank accounts, and what it cannot do, from work rights to Social Security.
- Moving from an ITIN to an SSN: what to tell the IRS2 minute readWhat to do when you get an SSN after using an ITIN: stop using the ITIN, ask the IRS to combine your records, and update employers and banks.