People search for one against the other as if it were a choice. Usually it is not. One identifies a business and the other identifies a person, and plenty of people need both.
An EIN identifies a business to the IRS and is requested on Form SS-4. An ITIN identifies an individual who has to deal with the US tax system but cannot get a Social Security number, and is requested on Form W-7. They are not substitutes. If you own a US company and have no SSN, you will most likely need an ITIN for yourself and an EIN for the company.
| Compared on | EIN | ITIN |
|---|---|---|
| Identifies | A business | A person |
| IRS form | SS-4 | W-7 |
| Typical holder | LLC, corporation, partnership, trust, estate | Non-resident with US income, spouse or dependant on a US return |
| IRS processing | Same day online, 4 to 7 business days by fax, 4 to 6 weeks by mail | 7 to 11 weeks |
| Identity documents required | No | Yes, original or agency-certified |
| Expires | Never | After three consecutive unused years |
| Practifile fee | $49 | $79 |
You need an EIN for the company. Whether you also need an ITIN depends on whether you personally have to file or appear on a US return.
You need an ITIN, not an EIN. An EIN would identify a business that does not exist.
You very likely need both, and usually in that order: the ITIN first, because a responsible party without an SSN generally needs one before the EIN application goes smoothly.
You need an ITIN. Spouses and dependants who cannot get a Social Security number apply the same way anyone else does.
The responsible party named on Form SS-4 normally needs an SSN or an ITIN. If you have neither, applying for the EIN first tends to create problems that are tedious to unpick. The ITIN takes 7 to 11 weeks, so starting there is also what governs your overall timeline.
The wizard asks about your situation and routes you to the right form.
Practifile is a private document-preparation service. We are not affiliated with, endorsed by, or connected to the IRS. You can apply directly at irs.gov at no cost. Nothing here is legal or tax advice.