EIN vs ITIN vs SSN: the difference

The US uses three main tax identification numbers. Two belong to people and one belongs to businesses. Mixing them up is one of the most common reasons applications and tax filings are delayed. This guide sets them side by side.

By Hamza Fida, Chartered Accountant. Reviewed by Awais Jameel, Chartered Accountant. Checked against official sources on . 2 minute read.

Short answer

EIN vs ITIN vs SSN comes down to who the number belongs to. An SSN and an ITIN identify individuals, and an EIN identifies a business. The Social Security Administration issues SSNs, while the IRS issues ITINs to people who cannot get an SSN and EINs to companies and other entities.

At a glance

SSN
For individuals, issued by the Social Security Administration
ITIN
For individuals who need a US tax number but cannot get an SSN, issued by the IRS
EIN
For businesses and other entities, issued by the IRS
All three
Nine digits long
Can an ITIN holder work in the US?
An ITIN gives no work authorization
Foreign LLC owner usually needs
An EIN for the LLC, and an ITIN only if they must file a return
EIN vs ITIN vs SSN: the differenceSSN: For individuals, issued by the Social Security Administration; ITIN: For individuals who need a US tax number but cannot get an SSN, issued by the IRS; EIN: For businesses and other entities, issued by the IRS; All three: Nine digits long; Can an ITIN holder work in the US?: An ITIN gives no work authorization; Foreign LLC owner usually needs: An EIN for the LLC, and an ITIN only if they must file a return.KEY FACTS AT A GLANCEEIN vs ITIN vs SSN: the differenceSSNFor individuals, issuedby the Social SecurityAdministrationITINFor individuals who need aUS tax number but cannot getan SSN, issued by the IRSEINFor businesses and otherentities, issued by theIRSAll threeNine digits longCan an ITIN holder work in the US?An ITIN gives no workauthorizationForeign LLC owner usually needsAn EIN for the LLC, andan ITIN only if they mustfile a returnChecked against official sourcesTax BakersEIN vs ITIN vs SSN: the differenceSSN: For individuals, issued by the Social Security Administration; ITIN: For individuals who need a US tax number but cannot get an SSN, issued by the IRS; EIN: For businesses and other entities, issued by the IRS; All three: Nine digits long; Can an ITIN holder work in the US?: An ITIN gives no work authorization; Foreign LLC owner usually needs: An EIN for the LLC, and an ITIN only if they must file a return.KEY FACTS AT A GLANCEEIN vs ITIN vs SSN: the differenceSSNFor individuals, issued by the SocialSecurity AdministrationITINFor individuals who need a US tax number butcannot get an SSN, issued by the IRSEINFor businesses and other entities, issued bythe IRSAll threeNine digits longCan an ITIN holder work in the US?An ITIN gives no work authorizationForeign LLC owner usually needsAn EIN for the LLC, and an ITIN only if theymust file a returnChecked against official sourcesTax Bakers
Key facts at a glance, as set out in this guide.

The three numbers side by side

SSNITINEIN
Belongs toAn individualAn individualA business, trust, estate or other organization
Issued bySocial Security AdministrationIRSIRS
Who can get oneUS citizens and people authorized to work in the USPeople who need a US tax number but are not eligible for an SSNAny entity that needs one, including foreign-owned companies
Application formSS-5W-7SS-4, or the IRS online application
Format123-45-67899XX-XX-XXXX, always starting with 912-3456789
CostFreeFree from the IRSFree
Expires?NoYes, if not used on a federal return for three years in a rowNo
Work authorizationLinked to itNoneNot applicable

SSN

The Social Security number is the main identifier for US citizens and for people authorized to work in the US. It is used for employment, Social Security records and personal tax returns. Anyone who has an SSN, or is eligible to get one, must use it and cannot apply for an ITIN.

ITIN

The individual taxpayer identification number is for people who have a US tax reason to need a number but cannot get an SSN. Typical holders are non-residents who must file a US return and certain dependents and spouses. An ITIN is used only for federal tax purposes. It does not give the right to work in the US, and it does not change anyone's immigration status. See what an ITIN is and who needs one.

EIN

The employer identification number identifies a business. The company uses it on its own tax returns, payroll filings and forms such as W-9, and banks use it to open business accounts. See what an EIN is and who needs one.

Which ones a foreign LLC owner needs

  • The LLC needs an EIN. A foreign-owned single-member LLC needs one to file Form 5472. You can get it without an SSN or ITIN. See how to get an EIN without an SSN or ITIN.
  • The owner needs an ITIN only if they have a US tax reason, most commonly filing Form 1040-NR because the business has taxable US income. See whether you need an ITIN as a foreign LLC owner.
  • The owner cannot get an SSN just by owning a US company. An SSN depends on work authorization.

Common mix-ups

  • Using the owner's ITIN where the LLC's EIN belongs, such as on the LLC's bank account or its Form 5472.
  • Applying for an ITIN when the person is eligible for an SSN. The IRS will not issue one.
  • Letting an ITIN expire, then attaching it to a new return. Renew it first. See ITIN renewal.

If you move from an ITIN to an SSN, see what to tell the IRS.

Not sure which numbers you need?

Tell us about your company and your residence. We will tell you which numbers you need and apply for them for you.

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Questions people ask

Can I use an ITIN instead of an EIN for my LLC?

No. An ITIN identifies you as an individual. The LLC needs its own EIN for its filings and bank account.

Can a non-resident get a Social Security number?

Generally not without US work authorization. Non-residents who need a tax number for a federal tax purpose apply for an ITIN instead.

Does an ITIN expire?

Yes. An ITIN expires if it is not used on a federal tax return for three consecutive years.

Is an EIN the same as a tax ID?

It is the tax ID for businesses. 'Tax ID' is the general term that covers SSNs, ITINs and EINs.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. IRS: Employer identification number
  2. IRS: Instructions for Form W-7 (Rev. December 2024)
  3. IRS: Instructions for Form SS-4 (12/2025)

Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.

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This guide is general information. It is not tax or legal advice for your situation.