EIN and ITIN Without an SSN: The Two Tax IDs You Need
Every non-resident starting a US business or acquiring US real estate hits the same wall on day one: every form, every bank, every lender asks for a US tax ID, and you don’t have a Social Security Number. The assumption that “no SSN means no US business” is wrong — but you need the right two numbers in the right order, or you will burn weeks of calendar time on rejections.
This guide covers what an EIN and an ITIN are, why a non-resident needs both, and exactly how to get each one without an SSN — including the common mistakes that cause the IRS to reject first-time applications.
- An EIN (Employer Identification Number) is the business tax ID — you get it with IRS Form SS-4, non-residents apply by fax or mail (not online), and it takes 2–8 weeks. No SSN required.
- An ITIN (Individual Taxpayer Identification Number) is your personal taxpayer ID — you get it with IRS Form W-7, ideally through a Certifying Acceptance Agent (CAA) so you don’t mail your original passport abroad.
- You need both, not one or the other: the EIN opens your LLC’s bank account, builds business credit, and files business tax returns. The ITIN files your personal US tax return (Form 1040-NR), appears on some financial accounts, and is the only taxpayer ID non-resident individuals can obtain.
- The smart sequence is EIN first (you need it to form the LLC and open banking), then ITIN (you need it to file your personal return, and you can attach the EIN to your ITIN application as proof of a US filing obligation).
- The most common cause of rejection on either form is a mismatch between the name on the application and the name on your supporting documents. Exact-match is non-negotiable.
What an EIN Is — and What It Is Not
An EIN (Employer Identification Number) is a nine-digit number issued by the IRS that identifies a business entity for federal tax purposes. Format: XX-XXXXXXX. For a non-resident forming a US LLC, this is the first tax ID you obtain because it belongs to the entity, not to you personally.
An EIN is not a work permit. It does not authorize you to work in the US, it does not grant a visa, and it does not make you a US person for tax purposes. It simply gives your LLC a taxpayer identification number so it can open a bank account, file tax returns, and exist on paper as a legal US entity.
What the EIN unlocks for a non-resident LLC:
- Opening a US business bank account (most banks require an EIN before they will open an account for an LLC — see our guide to US business banking for non-residents)
- Filing the LLC’s annual tax return (Form 1065 for multi-member, Form 1120 if taxed as a C-corp, or Schedule C attached to your personal return for a single-member LLC)
- Building business credit under the EIN, separate from your personal credit
- Signing commercial leases, vendor accounts, and wholesale contracts in the LLC’s name
A single-member LLC owned by a non-resident is a “disregarded entity” for US tax purposes — the IRS treats it as a sole proprietorship. The LLC itself does not pay tax. Instead, the owner reports the LLC’s income on their personal US tax return (Form 1040-NR), which is where the ITIN becomes essential. If the LLC has more than one member, it files a partnership return (Form 1065) and issues K-1s to each member.
How to Get an EIN Without an SSN
Non-residents without an SSN apply by fax or mail using IRS Form SS-4. The online EIN application at IRS.gov requires either an SSN or an existing ITIN — which you do not have yet at this stage. Fax is faster; mail is slower but equally valid.
Step by step
1. Download Form SS-4 from irs.gov. The form is one page.
2. Complete the form with these specifics for a non-resident single-member LLC:
| Field | Entry for a non-resident LLC |
|---|---|
| Line 1 (Legal name) | The LLC’s full legal name, exactly as registered with the state |
| Line 3 (Executor/trustee/administrator) | Your full legal name as the responsible party |
| Line 4a (Mailing address) | The LLC’s US mailing address (use a registered agent or virtual office — do not use your foreign residential address) |
| Line 7b (SSN/ITIN/EIN of responsible party) | Write “Foreign” — do not leave blank, do not enter a foreign tax ID from your home country. “Foreign” is the IRS’s accepted designation for a responsible party who does not have a US tax ID |
| Line 9a (Type of entity) | Check “Other” and write “Single-Member LLC” |
| Line 10 (Reason for applying) | Check “Started new business” |
| Line 11 (Date business started) | The LLC formation date from your state filing |
| Line 14 (First date wages paid) | Leave blank if you are the only member and have no US employees |
| Line 16 (Principal activity) | Short description: “Real estate investment” or “Business acquisition holding company” |
| Line 18 (Has applicant ever applied for an EIN?) | Check “No” |
3. Fax the completed SS-4 to the IRS. The IRS publishes separate SS-4 fax numbers for domestic and international applicants and updates them periodically — use the current number for your situation from the Form SS-4 instructions at irs.gov. The 855-641-6935 line is the domestic one (for applicants whose principal place of business is in a US state); applicants with no US legal residence or principal place of business use the international line listed in those instructions. The IRS does not accept emailed SS-4 forms.
4. Wait. Fax processing is typically 4 business days if everything is correct. Mail processing takes 4–6 weeks. If the IRS cannot verify the responsible party’s identity from the information on the form, they will mail a letter requesting additional documentation — this adds 2–4 weeks.
The single most common SS-4 rejection for non-residents is a name mismatch between the responsible party name on Line 3 and the supporting documents (passport, LLC formation documents). Use the name exactly as it appears on your passport — same spelling, same order, same middle name or lack thereof. The second most common is leaving Line 7b blank instead of writing “Foreign.” The third is using a PO Box on Line 4a when the IRS expects a physical street address.
Realistic timeline for a first-time non-resident EIN
| Stage | Time |
|---|---|
| Prepare and fax SS-4 | 1 day |
| IRS processing (fax) | 4 business days |
| IRS processing (mail) | 4–6 weeks |
| If IRS requests additional docs | Add 2–4 weeks |
| Total, fax route | 1–2 weeks typical |
| Total, mail route | 5–8 weeks typical |
If your fax gets no response after two weeks, call the IRS Business and Specialty Tax Line at +1 267-941-1099 (international callers). Have a copy of your SS-4 in front of you and your passport ready. Wait times are often 30–90 minutes. Call between 6:00–11:00 AM Eastern Time for the shortest hold.
What an ITIN Is — and Why You Need It
An ITIN (Individual Taxpayer Identification Number) is a nine-digit number issued by the IRS to individuals who are required to file a US tax return but are not eligible for a Social Security Number. Format: 9XX-XX-XXXX (always starts with a 9). It is issued to the individual, not to the business.
For a non-resident LLC owner, the ITIN is required to:
- File your personal US tax return (Form 1040-NR) reporting the LLC’s income (remember: a single-member LLC is a disregarded entity — the income flows through to you personally)
- Claim tax treaty benefits between the US and your home country
- Appear as the responsible party on certain financial accounts that require an individual taxpayer ID
- Build personal US credit history over time (some credit issuers will report to the bureaus under an ITIN — see our guide to building US personal credit as a foreigner)
An ITIN does not authorize work in the US, does not provide legal immigration status, and does not make you eligible for Social Security benefits. It is a tax-processing tool and nothing else.
How to Get an ITIN Without an SSN
The application is IRS Form W-7. The standard path is to file it together with your first US tax return (Form 1040-NR). There are exceptions that allow you to apply without a tax return — such as the “exception for a non-resident who needs an ITIN to claim a tax treaty benefit” or “exception for a non-resident who is opening a US bank account that requires an ITIN” — but these are narrower and require additional documentation.
Option A: With a US tax return (standard path)
- Complete Form W-7.
- Attach a completed federal tax return (Form 1040-NR).
- Include original or certified copies of your identification documents (passport is the strongest single document — the IRS accepts it alone because it proves both identity and foreign status).
- Mail the full package to the IRS ITIN Operation address in Austin, TX.
Processing time: 7–11 weeks during peak tax season (January–April). 6–8 weeks outside peak. Add international mail time in both directions.
Option B: Through a Certifying Acceptance Agent (CAA) — the smart path
A Certifying Acceptance Agent is a person or business authorized by the IRS to verify your identity documents and forward your W-7 application. The CAA reviews your original passport (or other ID documents), certifies copies, and sends the certified copies with your application. You do not mail your original passport to the IRS.
This eliminates the single biggest risk in the W-7 process: the IRS losing your original passport in the mail. It also eliminates the 2–3 weeks of international round-trip mail time for your passport to go to the IRS and back.
Find a CAA through the IRS’s public directory at irs.gov (search “Acceptance Agent Program”). Some US-based CPAs and tax preparers hold CAA certification. Fees range from $150–$500 depending on the preparer and the complexity of your application. A handful of online services specialize in non-resident ITIN applications and manage the full process remotely — you meet the CAA via video call, they verify your passport on screen, and they file the W-7 for you.
Key fields on Form W-7 for a non-resident LLC owner
| Field | Entry |
|---|---|
| Reason for applying (box a–h) | Check “a” (Non-resident alien required to get ITIN to file US tax return) — if filing with a 1040-NR. Check “h” if applying under an exception |
| Country of citizenship | Your passport country |
| Type of US visa | Leave blank or write “N/A” |
| Foreign tax ID | Enter your home-country tax ID, if you have one (optional but recommended) |
| US tax return attached (box) | Enter “1040-NR” |
Realistic ITIN timeline
| Stage | Time |
|---|---|
| Prepare W-7 and tax return (or exception documentation) | 1–2 weeks |
| CAA review and certification | 1–3 business days |
| IRS processing | 7–11 weeks (peak) / 6–8 weeks (off-peak) |
| Total | 8–14 weeks typical |
The ITIN is the long pole in the tent. Start it as early as possible — ideally as soon as your LLC is formed and you have your EIN, because you need the EIN to complete your US tax return (the LLC’s income flows to your 1040-NR via the EIN’s associated Schedule C or K-1).
EIN or ITIN — Which One When?
This is the question that trips first-time non-residents, and the answer is simple once you separate the entity from the person:
| EIN | ITIN | |
|---|---|---|
| Belongs to | Your LLC (the entity) | You (the individual) |
| Form | SS-4 | W-7 |
| Application method | Fax or mail | Mail (or CAA) |
| Approval time | 1–2 weeks (fax) | 8–14 weeks |
| Used for | LLC bank account, business credit, business tax filings | Personal tax return (1040-NR), personal credit, select financial accounts |
| Requires SSN? | No — write “Foreign” | No — that’s the whole point |
| Can you get it first? | Yes — and you should | Only after you have a tax filing obligation or qualify for an exception |
The recommended sequence for a non-resident forming a US LLC:
- Form the LLC with your state (choose Wyoming, Delaware, New Mexico, or Florida)
- Apply for the EIN via fax — this unlocks your US business bank account and makes the entity operational
- Open a US business bank account under the LLC and EIN
- Apply for the ITIN — ideally via a CAA — so you can file your personal return and eventually build personal US credit
- File your first 1040-NR with the ITIN
Skipping step 2 or doing step 4 before step 2 creates dead time. You cannot open a bank account with an ITIN alone (the bank wants the EIN of the entity), and the ITIN process takes three times longer than the EIN process.
The Difference Between EIN and ITIN in Practice
Here is a concrete comparison table that answers the practical question: “which number do I put on which form?”
| Situation | Required ID |
|---|---|
| Opening an LLC bank account | EIN (the entity’s ID) |
| Bank asks for your personal ID during account opening | Passport + possibly ITIN (varies by bank) |
| Filing the LLC’s annual return (1065 or 1120) | EIN |
| Filing your personal 1040-NR | ITIN |
| Applying for a business credit card for the LLC | EIN |
| Applying for a personal US credit card as a non-resident | ITIN (if the issuer accepts ITINs) |
| Signing a commercial lease in the LLC’s name | EIN (landlord runs entity background check) |
| Claiming a US tax treaty benefit | ITIN |
| PayPal / Stripe / US payment processor verification | EIN (entity) or ITIN (individual account) |
| DSCR loan application (foreign national) | ITIN + EIN (lender asks for both — ITIN identifies you, EIN identifies the borrowing entity) |
Both numbers appear together on most serious transactions — the EIN identifies the entity, the ITIN identifies you. Having one without the other leaves you half-operational at key moments.
Common Mistakes That Cause Rejections
This section matters because IRS rejections eat weeks of calendar time, and fixing a rejection often takes longer than the original application. Here are the patterns the IRS most frequently rejects:
EIN rejections (Form SS-4)
- Name mismatch. The responsible party name on Line 3 must match your passport exactly. Middle names, accents, hyphenated surnames — get it character-for-character identical.
- Leaving Line 7b blank. If you don’t have an SSN or ITIN, write “Foreign.” The IRS’s automated system rejects blank 7b entries.
- Incomplete address or PO Box. The IRS often rejects SS-4s that list only a PO Box without a physical street address. If your registered agent provides both, use the physical street.
- Duplicate application. If you filed by mail and then fax a second SS-4 because you got impatient, the IRS will flag both and freeze the application until you explain. Wait out the first one. If you must reapply, include a cover letter explaining the resubmission and reference the original filing date.
- Wrong entity type on Line 9a. Checking “Sole Proprietor” when you actually have an LLC triggers a mismatch at the IRS entity verification step.
ITIN rejections (Form W-7)
- Expired or unreadable identification documents. The passport copy must show the photo clearly, the signature, the expiration date (must be current), and the passport number. Blurry scans or expired passports are the number-one cause of W-7 rejection.
- No tax return attached, and no qualifying exception. Most W-7 applications must include a completed US federal tax return. If you apply without one and do not check a valid exception reason, the IRS returns the entire package unprocessed.
- Foreign-language documents not translated. Any supporting document not in English or Spanish must include a certified English translation. The IRS will reject untranslated documents.
- Wrong tax year. The tax return attached to the W-7 must be for a year in which you had a US filing obligation — attaching a dummy return just to get the ITIN is fraud.
- Using a non-CAA third party who mails your original passport. If the passport gets lost — and IRS mailrooms lose documents — you are without a passport until your embassy reissues one. Always use a CAA or send certified copies from the issuing authority (embassy/consulate).
What Happens After You Have Both
With an EIN and an ITIN in hand, the entire non-resident playbook unlocks:
- Banking: Open a US business bank account under the LLC and EIN. Mercury, Relay, Brex, and a growing number of traditional regional banks support non-resident LLC owners — see the business banking guide.
- Business credit: Apply for business credit cards under the EIN. Some issuers (Brex, Ramp, Divvy) underwrite on business bank balance and cashflow, not personal FICO.
- Personal credit: Once the ITIN is issued, start building a US personal credit file. Some lenders report ITIN-based accounts to the credit bureaus — see building personal credit as a foreigner.
- Real estate acquisition: DSCR lenders and foreign-national programs accept ITIN + EIN as the standard taxpayer ID package. See the foreign-national real estate loans guide.
- Creative-finance deals: Seller financing, subject-to, and lease-option deals do not require an SSN at all — but having an EIN for your entity and an ITIN for tax filing makes the paperwork clean. See the no-money-down pillar for the full structure map.
- LLC formation and maintenance: File your LLC’s annual report, maintain a registered agent, and keep the entity in good standing with your formation state. The EIN is what the IRS uses to match the LLC’s tax filings to the state-registered entity.
The EIN and ITIN are not the business. They are the infrastructure. But get them wrong, get them out of sequence, or skip one of them, and the whole structure stalls before it starts.
Back to Foundations | Related: Form a US LLC as a non-resident · Build US personal credit · Foreign-national real estate loans
This guide is educational and is not financial, tax, legal, or investment advice. Programs, lender policies, and tax rules change. Consult a licensed attorney, CPA, and lender before acting.