If you’re a non-resident entrepreneur setting up a US business or filing US taxes, you’ll quickly encounter two IRS identification numbers — the EIN and the ITIN. They sound similar, serve different purposes, and the process for getting each one is different. This guide explains both clearly.

What is an EIN?

An Employer Identification Number (EIN) is a nine-digit tax identification number assigned to a business entity by the IRS. It’s sometimes called a Federal Tax Identification Number or FEIN.

Think of it as the business equivalent of a Social Security Number — it identifies your company to the IRS and to financial institutions.

You need an EIN to:

• Open a US business bank account (Mercury, Relay, Chase Business)
• File US business tax returns
• Set up payroll (if you hire employees)
• Apply for business licenses
• Set up payment processing (Stripe, PayPal Business)
• Register as an Amazon seller

What is an ITIN?

An Individual Taxpayer Identification Number (ITIN) is a nine-digit number issued by the IRS to individuals who need to file US taxes but are not eligible for a Social Security Number (SSN).

ITINs are issued to:

• Non-resident aliens with US tax filing obligations
• Foreign nationals who earn US-sourced income
• Spouses and dependents of US citizens or residents (for joint filing purposes)

An ITIN always begins with the number 9 and has a specific format (9XX-XX-XXXX).

Key Differences

Feature	EIN	ITIN
Issued to	Business entities	Individuals
Purpose	Business tax ID	Personal tax filing
Who needs it	Any US business (LLC, Corp)	Non-residents with US tax obligations
Used for banking	Yes	No (personal accounts only)
Replaces SSN	For business purposes	For individual tax purposes only
Work authorization	N/A	No — ITIN does not authorize work

When You Need Each One

You need an EIN if:

• You have formed or are forming a US LLC, corporation, or partnership
• You want to open a US business bank account
• You want to set up Stripe or PayPal Business in the US
• You are hiring employees in the US

You need an ITIN if:

• You earn US-sourced income and need to file a US tax return (Form 1040-NR)
• You receive US rental income, dividends, or royalties
• A US payer requires your taxpayer ID for withholding purposes (W-8BEN form)
• You are claiming a tax treaty benefit with the US

How to Get an EIN as a Non-Resident

Non-residents without a US Social Security Number cannot use the IRS online EIN application (which requires an SSN). There are two options:

Option 1: IRS International Phone Line

Call the IRS at +1 267-941-1099 (Monday–Friday, 6am–11pm Eastern Time). Be prepared to:

• Answer questions about your LLC (name, state of formation, date formed)
• Provide your personal details (name, date of birth, country)
• Confirm your reason for needing an EIN

The EIN is issued verbally on the call and confirmed in writing by post. This is free but requires good English, availability during US business hours, and patience — wait times can exceed 45 minutes.

Option 2: IRS Certified Acceptance Agent (CAA)

A CAA is authorized by the IRS to submit EIN applications directly on your behalf. You provide your information and documents; the CAA handles the submission. No phone call required.

How to Get an ITIN as a Non-Resident

ITIN applications are filed using Form W-7. This is more complex than an EIN application because it requires identity verification.

Standard process (without a CAA):

1. Complete Form W-7
2. Attach your original passport (or certified copy) as identity documentation
3. Attach a completed US tax return (Form 1040-NR) that the ITIN will be used for
4. Mail everything to the IRS ITIN Operations office in Austin, Texas

The problem: you must send your original passport to the IRS, which takes 7–10 weeks to be returned. During this time, you cannot use your passport for travel.

The better option: Use a CAA for ITIN

A Certified Acceptance Agent can verify your identity documents in person (or via approved remote verification) and submit certified copies to the IRS — meaning you never surrender your original passport.

This is the main reason non-residents seek a CAA for ITIN applications. LegalSway handles W-7 preparation and submission as an IRS CAA — no embassy visit, no mailing your original passport.

What is an IRS Certified Acceptance Agent?

A Certified Acceptance Agent (CAA) is an individual or business authorized by the IRS under an official agreement. CAAs are specifically authorized to:

• Verify applicants’ identity and foreign status documents
• Certify that documents are authentic
• Submit ITIN applications (W-7) to the IRS with a Certificate of Accuracy (Form W-7 COA)
• Submit EIN applications on behalf of non-resident business owners

CAA status is granted by the IRS after a formal application process, background check, and training. It is not self-declared — you can verify any CAA’s status on the IRS website.

Frequently Asked Questions

Can I use my ITIN to open a US bank account?

Some US personal bank accounts accept an ITIN in place of an SSN. However, for business banking, you need an EIN — not an ITIN.

How long does an ITIN last?

ITINs expire if not used on a US tax return for three consecutive years. If your ITIN expires, you must renew it before filing your next US tax return.

Do I need both an EIN and an ITIN?

Possibly. If you have a US LLC (needs EIN) and also have US-sourced personal income that requires filing a 1040-NR (needs ITIN), then yes — you need both. If your US LLC income is entirely foreign-sourced and no personal US tax return is required, you may only need the EIN.

How much does it cost to get an ITIN through a CAA?

LegalSway charges $150 for ITIN application preparation and submission via our CAA authorization. Government fees: $0 (the IRS does not charge for ITIN issuance).

How long does ITIN processing take?

The IRS typically processes ITIN applications within 7–11 weeks. During peak season (January–April), processing can take longer.