EIN – Employer Identification Number 

ITIN – Individual Tax Identification Number 


Taxpayer Identification Number (TIN)

TIN is a common term used in the USA for the Taxpayer Identification Number. Now the confusion around it, for foreign person [i.e. non US Citizens] they are unsure where its for the company or for the individual person. In the below blog we will discuss about the 2 frequently used TIN terminology, EIN – Employer Identification Number and ITIN – Individual Tax Identification Number and Temporary TIN Number .

Temporary Taxpayer Identification Number (TIN)

The Temporary Taxpayer Identification Number is issued when your ITIN application Form W7 and 1040 tax return are submitted, the ITIN application was not successful or rejected, and the IRS aims to process the tax return with a temporary number. Please note that with the temporary TIN number, the IRS will not release any refunds or allow any eligible exemptions or standard deductions until a valid new ITIN application is resubmitted and approved by the IRS. 

Employer Identification Number (EIN)

EIN is issued as a Federal tax ID to legally identify your USA-based business LLC/LLP/INC. EIN is a nine-digit number in this format: 98-XXXXXXX.

Individual Taxpayer Identification Number (ITIN)

The ITIN is a nine-digit number beginning with the number 9, For example, 9XX-7X-XXXX). The ITIN is issued to individual persons matched to their passport names and other identification documents, The ITIN is primarily used to report the income to IRS, to complete Form W8-BEN, to claim a tax treaty and tax refunds by filing US tax return

For more details on the ITIN and why you need it please check this blog.

Can I apply for an EIN for an LLC/INC without an ITIN?

Yes 100%, In order to apply for the EIN as an LLC or LLP or Inc Member you need a valid LLC/INC with the certification of incorporation registered first before you can proceed with an EIN application.

Some agents in the USA who assist with US company formation have been under the wrong misconception that the non-resident USA applicant would need an ITIN to apply for EIN which is not the case (watch this video for more details).

If you need to apply for EIN for a newly formed US-based LLC our team can assist. 

On the contrary, We cannot apply for ITIN without having an EIN for the LLC.

Please also refer to our related blog 

How to complete Form W8BEN or W-8BEN E 

Who are the IRS Acceptance Agent

For more details on the step-by-step ITIN application work process by acceptance agents, please check this blog.

Our team specializes in international expatriate U.S. personal tax return services. If you need assistance with ITIN Renewal/US 1040 filing for refund claim/FATCA Compliance work/FBAR FINCEN114 Filing, ITIN/ Form W7 Application/E.I.N./Form W8BENE or Certified Acceptance Agents [C.A.A.] services/1040NR U.S. tax filing for refund claim of excess 1042S / 8288A/ 8805/ W2/ 1099. We are happy to assist our clients in a timely, efficient, and cost-effective way.

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