Confused about EIN vs ITIN for non-US residents? Learn the key differences, who needs each, and how they affect LLC taxation. Discover how to file US taxes without an SSN — including tax classification changes using Form 8832.
You’ve formed your US LLC.
You’re ready to open a bank account, accept payments, and start selling.
But when it comes to taxes and identification, you’re faced with a confusing question:
❓ Do I need an EIN or an ITIN?
And if you’re a non-US resident, the answer isn’t always clear.
Many entrepreneurs mix up these two tax IDs — but they serve very different purposes.
In this guide, we’ll break down:
- ✅ The key differences between EIN and ITIN
- ✅ Who needs each one
- ✅ How they impact your LLC’s tax obligations
- ✅ What happens if your LLC has no ITIN — and how to file anyway
- ✅ How to change your LLC’s tax status using Form 8832
- ✅ How SpeedEIN helps you get your EIN fast — even without an SSN or ITIN
Let’s clear up the confusion once and for all.
🔍 EIN vs ITIN: At a Glance
| Feature | EIN (Employer Identification Number) | ITIN (Individual Taxpayer Identification Number) |
|---|---|---|
| Issued by | IRS (Internal Revenue Service) | IRS |
| Format | 9-digit number (XX-XXXXXXX) | 9-digit number (XX-XXXXXXX) |
| Purpose | Business tax ID | Individual tax ID for non-SSN holders |
| For Whom | Businesses, LLCs, corporations | Individuals without SSN (e.g., non-resident aliens) |
| Can Open US Bank Account? | ✅ Yes | ❌ No (not sufficient alone) |
| Required for Amazon USA? | ✅ Yes (for LLCs) | ❌ No |
| Needed for Payroll? | ✅ Yes | ❌ No |
| Can File Business Taxes? | ✅ Yes | ❌ No (not for businesses) |
📌 Bottom line:
🏢 EIN = For your business
👤 ITIN = For you as an individual
🧾 What Is an EIN?
EIN (Employer Identification Number)
Also known as a Federal Tax ID Number, the EIN is used to identify business entities for tax, banking, and legal purposes.
✅ Who Needs an EIN?
- US LLCs and corporations
- Foreign-owned US businesses
- Employers (even with one employee)
- Businesses filing tax returns (e.g., Form 1120, 1120-S, 1065, 5472)
🔑 Key Uses:
- Open a US business bank account
- File annual tax returns
- Register on Amazon, Stripe, PayPal
- Hire employees or contractors
- Comply with IRS Form 5472 (for foreign-owned LLCs)
📌 Good news: You can get an EIN without an SSN or ITIN — just write “Foreign person – no SSN or ITIN” on Form SS-4.
🧾 What Is an ITIN?
ITIN (Individual Taxpayer Identification Number)
An ITIN is a personal tax ID issued by the IRS to individuals who don’t qualify for a Social Security Number (SSN) but need to file US taxes.
✅ Who Needs an ITIN?
- Non-resident aliens with US-source income
- Spouses or dependents of US citizens/residents
- Foreign students or researchers
- Individuals required to file a US tax return but lack SSN
🔑 Key Uses:
- File personal tax returns (Form 1040-NR)
- Claim tax treaty benefits
- Report income from US real estate or investments
- Sometimes used to build credit (limited)
❌ Important Limitations:
- Cannot be used to open a business bank account
- Does not authorize work in the US
- Not accepted by Amazon or payment processors for business verification
💼 EIN vs ITIN: Real-World Scenarios
| Scenario | Which Do You Need? |
|---|---|
| You formed a US LLC from the UK | ✅ EIN |
| You earn rental income from a US property | ✅ ITIN (for personal tax filing) |
| You want to sell on Amazon USA with an LLC | ✅ EIN |
| You’re a non-US spouse of a US citizen | ✅ ITIN (to file joint return) |
| You need to file Form 5472 for your LLC | ✅ EIN (LLC), and possibly ITIN (if you report personal income) |
📌 Pro Tip: Some foreign owners get both — an EIN for their LLC and an ITIN for themselves — if they have personal US tax obligations.
📊 Tax Filing for Foreign-Owned LLCs: The ITIN Problem
Here’s a common issue:
❌ “My US LLC has no ITIN — can I still file taxes?”
Yes — but with a critical limitation.
🔹 Default Tax Status: Disregarded Entity
By default, a single-member LLC owned by a non-US resident is a disregarded entity.
This means:
- The LLC itself does not file a tax return
- All income “passes through” to the owner
- The owner must file Form 1040-NR (US Nonresident Alien Income Tax Return)
- To file 1040-NR, the owner needs an SSN or ITIN
🚫 Problem: If the owner has no ITIN, they cannot file Form 1040-NR — meaning the LLC’s income goes unreported.
This creates a compliance risk — especially since the IRS requires Form 5472 for foreign-owned disregarded entities.
✅ Solution: Change Your LLC’s Tax Classification (File as a Corporation)
To bypass the ITIN requirement, you can reclassify your LLC as a corporation using Form 8832.
🔹 Step 1: File Form 8832 – Entity Classification Election
By electing to be taxed as a C-Corporation, your LLC:
- Becomes a separate tax-paying entity
- Files Form 1120 (US Corporation Income Tax Return)
- Pays taxes at the corporate level
- No longer passes income to the owner — so the owner doesn’t need an ITIN to report it
📌 Key Benefit:
You can file Form 1120 using only your EIN — no ITIN required.
🔹 Step 2: File Form 5472 (Still Required)
Even as a corporation, if your LLC is foreign-owned, you must still file:
- Form 5472 – Information Return of a Foreign-Owned US Corporation or Disregarded Entity
- This form reports transactions between the LLC and its foreign owner
📌 Good news: Form 5472 is filed with Form 1120 — and only requires the EIN, not an ITIN.
📝 How to File Form 8832: Step-by-Step
🔹 Step 1: Determine Eligibility
- Your LLC must already have an EIN
- You must be the Responsible Party (owner)
🔹 Step 2: Complete Form 8832
Key fields:
- Part I, Line 6: “Initial classification election”
- Part I, Line 7: Check “C Corporation”
- Part II: Provide owner details (name, foreign address, passport number)
- Part III: Signature (must be ink signature — no digital)
🔹 Step 3: Attach to Initial Return or File Separately
- If filing within 75 days of formation, you can make a “late election” with an explanation
- Otherwise, file with your first Form 1120
🔹 Step 4: Submit to IRS
Mail to:
Internal Revenue Service
Cincinnati, OH 45999-0015
USA
📌 Processing Time: 6–8 weeks
🚀 Why SpeedEIN Is the Best Choice for Non-US Residents
While you can file Form 8832 yourself, most international entrepreneurs need an EIN first — and that’s where SpeedEIN comes in.
We help thousands of foreign-owned LLCs get their EIN in just 10 business days — even without an SSN or ITIN.
✅ How SpeedEIN Helps:
- ✅ Fully online application — no SSN needed
- ✅ Expert review of Form SS-4 for IRS compliance
- ✅ Fast fax submission to IRS (855-641-6935)
- ✅ EIN delivered in 10 business days
- ✅ Guidance on receiving your CP575 letter
- ✅ Support for Form 8832 and Form 5472 next steps
📌 You remain the Responsible Party — we never take ownership.
❌ Common Mistakes to Avoid
| Mistake | Consequence |
|---|---|
| Using ITIN for business banking | Bank rejects application |
| Thinking EIN replaces ITIN for personal taxes | Still need ITIN to file 1040-NR |
| Not filing Form 5472 | $25,000+ IRS penalty |
| Filing Form 8832 incorrectly | Election denied |
| No US mailing address | CP575 cannot be delivered |
SpeedEIN prevents errors before they happen.
🌐 Who Can Use SpeedEIN?
SpeedEIN supports:
- ✅ Single-member and multi-member LLCs
- ✅ All 50 US states (Delaware, Wyoming, Florida, etc.)
- ✅ Entrepreneurs from any country
- ✅ No SSN, ITIN, or US presence required
Whether you’re an Amazon seller, SaaS founder, or real estate investor — if you have a US LLC, you can get your EIN with SpeedEIN.
📞 Get Your EIN Today — Even Without an ITIN
You don’t need an ITIN to get an EIN.
And with the right tax classification, you don’t need an ITIN to file your LLC’s taxes either.
With SpeedEIN, you can:
- ✅ Apply online — from your laptop or phone
- ✅ Get your EIN in 10 business days
- ✅ Stay IRS-compliant — ready for banking, Amazon, and tax filing
📌 You provide:
- LLC Articles of Organization
- Passport copy of responsible party
- Valid US mailing address
📩 Start your EIN application now: speedein.com