What is an ITIN? ITIN, EIN and SSN for US business

ITIN, EIN and SSN are all identifiers referred to in US records, but for different audiences and purposes. Confusion between these three codes can make your business or personal profile inconsistent.

Who needs an ITIN?

IRS describes an ITIN (Individual Taxpayer Identification Number) as a tax-processing number for an individual who needs a US federal tax identification number but is not eligible for an SSN. An ITIN is for federal tax purposes only; it does not itself authorise work or change immigration status.

How are EIN and SSN different from ITIN?

EIN is an identification code issued by the IRS to businesses and organizations that meet the conditions. An SSN is a social security number issued by the Social Security Administration to qualified individuals. An LLC having an EIN does not mean every member has an ITIN; Conversely, an individual's ITIN does not replace a business's EIN.

When should I consider applying for an ITIN?

The IRS does Eligibility checking tool and instructions form W-7. The need for an ITIN depends on the individual's tax declaration obligations and cannot be inferred solely from owning a company in the US. Documentation typically involves documentation of identity and foreign status in accordance with applicable IRS guidance.

Note: Decisions about tax returns and codes should be evaluated on a case-by-case basis by a competent professional.

Main source: IRS — ITIN, IRS — Form W-7. Checked on 28 September 2026.