ITIN vs EIN: what's the difference?
ITIN identifies an individual for federal tax purposes; EIN identifies a business or other entity. Compare uses, application forms, and limits.
Last updated: October 9, 2026
Direct answer
An ITIN identifies an individual who has a federal tax purpose but is not eligible for an SSN. An EIN identifies a business or other entity. They are different numbers for different taxpayers; a business owner may need one or both depending on the entity and tax filing rules.
Simple explanation
Both are nine digits and issued by the IRS, but one identifies a person and one identifies an entity. An EIN does not replace an owner’s SSN or ITIN on every federal return or information form, especially for a disregarded single-member LLC.
Compare the purpose
- 1
ITIN: individual taxpayer ID
The IRS issues an ITIN to an eligible person with a federal tax purpose who is not eligible for an SSN. Apply using Form W-7. It does not authorize work or change immigration status.
- 2
EIN: entity taxpayer ID
An EIN identifies a business or other entity. The IRS online application is free for eligible applicants; Form SS-4 and other routes apply when the online tool is unavailable.
- 3
Some owners need both
A nonresident owner may need an ITIN for the individual’s federal tax filing and the business may need an EIN for entity, employment, or other filing duties. A single-member LLC’s classification affects which TIN appears on forms.
- 4
Neither number creates legal rights by itself
An EIN does not form an LLC or guarantee liability protection; an ITIN does not provide immigration status or work authorization.
Key takeaways
- ITIN identifies an eligible individual; EIN identifies a business or other entity.
- Form W-7 is used for ITIN applications; the IRS EIN tool or Form SS-4 is used for EINs.
- A business owner may need both, but federal tax classification controls which number is used on a form.
- Neither number creates an LLC, grants work authorization, or changes immigration status.
Related guides
Official sources
- IRS: Individual taxpayer identification number (ITIN)
Who may need an ITIN, what it is for, and what it does not authorize or provide.
- IRS: How to renew an ITIN
An ITIN not used on a U.S. federal return for three consecutive tax years expires after the third tax year of non-use; renewal is needed before use on a return.
- IRS: About Form W-7
Official application form and current instructions.
- IRS: Get an EIN (free official application)
Eligibility for the online tool, application routes, free IRS application, and one-EIN-per-responsible-party daily limit.
- IRS: Employer identification numbers
When an EIN is required, how to apply, and what to do before applying.
Educational information only; not individualized legal, tax, accounting, or financial advice. Rules can change and results depend on your facts. Check current official guidance or consult a qualified professional.