01 — OverviewThe TIN Family: SSN, EIN, and ITIN Explained
Every interaction with the US Internal Revenue Service requires a Taxpayer Identification Number (TIN) — a unique number that identifies you or your business in the US tax system. TINs appear on tax returns, withholding certificates, treaty exemption claims, and virtually every document the IRS processes.
TIN is an umbrella term. The IRS recognizes five types of TINs: the SSN, EIN, ITIN, ATIN (for pending US adoptions), and PTIN (for paid tax preparers). All five are issued by the IRS — except the SSN, which is issued by the Social Security Administration. The three most relevant to non-residents forming a US business are:
ATIN and PTIN are the remaining two TIN types, both issued by the IRS — but they serve narrow purposes (pending adoptions and paid tax preparers respectively) that are outside the scope of most foreign business owners.
02 — DefinitionWhat Is an EIN?
An Employer Identification Number (EIN) is a unique 9-digit number the IRS assigns to a business entity formed in the United States. It is the business equivalent of a Social Security Number — identifying your company to the IRS, banks, state agencies, and business partners.
Despite the word "employer" in its name, you do not need to have employees to obtain an EIN. Single-person LLCs, holding companies, and nonprofits with zero staff all require one.
The EIN goes by several other names — all referring to the exact same 9-digit number:
Format: An EIN is always written as XX-XXXXXXX — two digits, a hyphen, then seven digits.
03 — RequirementsWho Needs an EIN?
According to the IRS, every organization must have an EIN. As a non-resident doing business in the United States, you will need an EIN in all of these situations:
| Situation | EIN Required? | Why |
|---|---|---|
| Forming an LLC, corporation, or partnership | ✓ Yes | Required to file federal and state taxes as a business entity |
| Opening a US business bank account | ✓ Yes | All US banks require an EIN plus your CP 575 or 147C letter to open a business account |
| Registering with Stripe, PayPal, or similar processors | ✓ Yes | Payment processors require an EIN to verify your business identity and meet Know Your Business (KYB) requirements |
| Selling on Amazon FBA, eBay, Shopify, or other marketplaces | ✓ Yes | Marketplace accounts and resale certificates require an EIN for tax reporting |
| Google AdSense, YouTube Monetization, SaaS platform accounts | ✓ Typically | US platforms request an EIN when collecting W-9 or W-8BEN-E tax information |
| Applying for business licenses or permits | ✓ Yes | Federal and state licensing agencies use the EIN to identify your business |
| Claiming a US tax treaty exemption | ✓ Yes | Foreign entities using Form W-8BEN-E to claim treaty benefits must have an EIN |
| Administering an estate or trust with reportable income | ✓ Yes | Required on Form 1041 (US Income Tax Return for Estates and Trusts) |
| Hiring US employees | ✓ Yes | Required for withholding and reporting payroll taxes (Forms 941, W-2) |
04 — The ProcessHow Non-Residents Get an EIN Without an SSN
Not having a Social Security Number does not prevent you from obtaining an EIN. The IRS has a clear, official process for foreign nationals — you simply use Form SS-4 and submit it by fax or mail.
Wait until your business entity is fully approved by the state before sending Form SS-4. Include a copy of your state-approved formation documents (Articles of Organization, Certificate of Formation, etc.) with the application — this prevents the EIN being linked to a name that later gets rejected.
As noted by the IRS: the clock for filing requirements starts the moment you apply for an EIN. Organizations that fail to file required returns for three consecutive years can have their tax-exempt status automatically revoked.
Important: Which IRS Channel Is Right for You?
There is widespread confusion online about this. The IRS international phone line at +1 267-941-1099 is designated for companies that were formed outside the United States. If you — as a foreign national — have formed a US LLC or corporation, your company is a US-formed entity. The correct submission methods for you are fax and mail, not this phone number.
05 — Form SS-4How to Fill In Form SS-4: Line-by-Line Guide for Non-Residents
Below is a practical walkthrough of every field that matters for a non-resident forming a US LLC. For the complete official instructions, refer to IRS Instructions for Form SS-4.
06 — SubmissionFax vs. Mail vs. Phone: Which Method to Use
For non-residents with a US-formed LLC, the two correct methods are fax and mail. The IRS international phone line (+1 267-941-1099) is intended for companies formed outside the US, not for foreign-owned US entities.
| Method | EIN Received | CP 575 Letter | Best For |
|---|---|---|---|
| 📠 Fax | ~4 business days (faxed back) | 4–6 weeks by mail | ✓ Recommended — faster, written record, reduces errors |
| ✉️ Mail | 4–6 weeks by mail | Included in same letter | If fax is unavailable |
| 📞 Phone (+1 267-941-1099) | Same day (verbal) | 4–6 weeks by mail | Companies formed outside the US only |
Submitting by Fax
Fax your completed, signed Form SS-4 to the IRS. Include a return fax number on the form — the IRS will fax back a cover sheet with your EIN in approximately 4 business days. The formal CP 575 confirmation letter follows by postal mail to the address in Lines 4a–4b, typically within 4–6 weeks.
The correct IRS fax number depends on your entity and location. Refer to the IRS EIN page for the current fax number for your situation. If you do not own a fax machine, virtual fax services such as eFax or HelloFax let you send and receive faxes as PDF files.
If your company was formed outside the US and you apply by calling +1 267-941-1099, be aware of the following risks:
Verbal errors: Your business name, address, and responsible party details are provided verbally over the phone. Any mishearing or misentry by the IRS agent can create a mismatch between your EIN letter and your state formation documents — which can cause problems when opening bank accounts or registering with Stripe or PayPal.
No immediate written confirmation: The EIN is issued verbally during the call. Write it down immediately. The CP 575 confirmation letter arrives by mail weeks later. If there is a discrepancy between the spoken EIN and the letter, you will need to call back to resolve it.
Fax is safer: Because you submit the form in writing, the IRS agent enters your details exactly as written — significantly reducing the risk of transcription errors.
07 — Confirmation LettersCP 575 vs. 147C: What You Receive and What to Do If You Lose It
After your EIN is issued, the IRS sends an official confirmation document. There are two types, and understanding the difference matters when opening bank accounts or registering with payment processors.
CP 575
- Issued automatically once, when your EIN is first assigned
- Sent by mail to the address on your SS-4 (4–6 weeks)
- Cannot be reissued — ever. Generated once by an automated IRS system
- Contains: EIN, legal business name, mailing address, and expected tax filings
- If sent by fax first: EIN fax cover sheet arrives in ~4 days; CP 575 by mail follows
147C
- Issued only when you request it — typically after losing the CP 575
- Contains the same EIN, business name, and address as the CP 575
- Fully accepted by banks, Stripe, PayPal, Amazon — same legal validity as CP 575
- Sent by fax (same day) or mail (4–6 weeks) — never by email
- Only the Responsible Party or authorized representative can request it
How to Request a 147C Letter
Call the IRS Business & Specialty Tax Line: 1-800-829-4933 (Monday–Friday, 7 AM–7 PM local time). From outside the US, dial +1 267-941-1099. Ask the agent for an EIN Verification Letter (147C). They will verify your identity — have your EIN, business name, address on file, and your role ready. Then ask for the letter to be faxed for same-day delivery. If you do not have a fax number, they can mail it (allow 4–6 weeks).
When Is a New EIN Required?
An EIN does not expire. However, the IRS requires a new EIN when ownership structure or entity type changes. A name or address change alone does not require a new EIN.
| Change | New EIN Required? |
|---|---|
| Business name or address change | No — notify IRS in writing; use Form 8822-B for address changes |
| Responsible Party change | No — file Form 8822-B within 60 days |
| LLC converts to a corporation | Yes — entity type change requires a new EIN |
| Sole proprietorship incorporates or forms an LLC | Yes — new legal entity requires a new EIN |
| Partnership incorporates | Yes |
| New corporation formed after a statutory merger | Yes |
| Entity files for bankruptcy | Yes |
| LLC dissolved; new entity formed later | Yes — the new entity requires its own EIN |
08 — ITINWhat Is an ITIN — and Do You Also Need One?
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS to individuals who cannot get a Social Security Number but have a US tax filing obligation. It is available to non-residents and certain resident aliens, as well as their spouses and dependents.
Format: An ITIN looks like an SSN — XXX-XX-XXXX — but always starts with the digit 9, for example 9XX-XX-XXXX.
EIN vs. ITIN: Do You Need Both?
They serve completely different purposes and are not interchangeable:
EIN
- Identifies your LLC or corporation to the IRS
- Used on all business tax filings
- Required for US bank account, Stripe, PayPal, Amazon
- Stays with the business entity, not the owner
- Does not expire
ITIN
- Identifies you as an individual to the IRS
- Used on your personal US tax return
- Required if you have personal US income tax obligations
- Needed to sign certain IRS forms as an individual
- Expires after 3 consecutive years of non-use
You do not need an ITIN to get an EIN. However, if you own a foreign-owned US LLC, you will likely need an ITIN eventually to file Form 5472 and any personal US tax return connected to US-source income.
How to Apply for an ITIN
Apply using IRS Form W-7 (also available in Spanish as Form W-7SP). In most cases you must attach a federal income tax return to the W-7 unless you qualify for a listed exception. You must provide documentation proving foreign/alien status and true identity — a passport is the only stand-alone document accepted.
Submit Form W-7 by mail to the IRS ITIN Operations center, in person at an IRS Taxpayer Assistance Center, or through an IRS-authorized Acceptance Agent — colleges, accounting firms, and financial institutions authorized to verify your documents and submit on your behalf.
09 — ComparisonEIN vs. ITIN: Full Reference Table
| Feature | EIN | ITIN |
|---|---|---|
| What it identifies | A US business or legal entity | An individual person |
| Issued by | IRS | IRS |
| Application form | Form SS-4 | Form W-7 |
| Format | XX-XXXXXXX | 9XX-XX-XXXX (always starts with 9) |
| SSN required to apply? | No — write "Foreign" on Line 7b | No — ITIN is for those who cannot get an SSN |
| ITIN required to apply? | No — completely independent | N/A |
| Primary purpose | Business tax filings, bank accounts, payment processors, licenses | Personal US tax return filing, treaty claims |
| Does it expire? | No — permanent (new EIN only if entity type/ownership changes) | Yes — after 3 years without use on a federal return; must be renewed |
| Online application for non-residents? | No — fax or mail for US-formed entities without SSN/ITIN | No — Form W-7 by mail, in person, or via Acceptance Agent |
| Grants work authorization? | No | No |
| One per… | Business entity (one EIN per entity) | Individual person (one ITIN per person) |
10 — FAQFrequently Asked Questions
Need Help Getting Your EIN or ITIN?
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