ITIN vs EIN 2026: Which One a Non-US LLC Owner Needs

Short answer: A non-US founder who owns a US LLC needs an EIN for the company. The IRS issues it for free. The company files its tax returns under it, and banks and Stripe often ask for it too. An ITIN is a personal tax number for someone who has a US tax filing to make and no Social Security number. It does not replace the EIN.

Our analysis: On 12 October 2026 we read the IRS pages and the pricing or EIN pages of six formation and filing services. Three sell an EIN on its own, at $70 to $99. The other three include one in a formation package. The IRS charges nothing for the number itself, so anything you pay for an EIN buys help, a bundle or a guarantee.

The two numbers answer different questions. The EIN identifies the company. The ITIN identifies a person who has a federal tax filing and cannot get a Social Security number. Most non-US owners need the EIN first and the ITIN only if they must file a personal return.

What each number is for

The EIN is the LLC's federal tax number. The IRS lists limited liability companies among the entities that need an EIN to operate, and says you can get one free from the IRS. Its online tool issues it in minutes if approved. The company files its federal returns under it, and banks and payment accounts such as Stripe often ask for it.

The ITIN is a personal number. The IRS describes it as a 9-digit number for people who need a US taxpayer number for federal tax purposes and cannot get a Social Security number. The IRS issues it for federal tax purposes only, so it identifies a person, not a company.

Who issues each, and how long it takes

The EIN. The IRS issues it, and its online tool has conditions that a founder abroad may not meet. The business must be domestic, its principal place of business must be in the US, and the responsible party must give a Social Security number or an ITIN. For a principal place of business outside the US, the IRS overview names the phone line, 267-941-1099, and the IRS also accepts fax and mail applications. You can apply for only one EIN per day, whichever route you use. The IRS overview gives no timeline for phone, fax or mail, so do not leave the EIN until a fixed deadline.

The ITIN. You apply on Form W-7, by mail or in person. You send an original valid passport or a certified copy from the issuing agency, or you have the documents checked by a certifying acceptance agent (CAA). Certifying agents work abroad as well as in the US. Send your tax return with the form where one applies. The IRS allows 7 weeks for a status notice, and 9 to 11 weeks during tax season (January 15 to April 30) or when you apply from overseas. The IRS lists no fee for the ITIN itself. A CAA sets its own fee, which this page does not cover.

What each route costs

Bizee's page is the one to read first. It sends applicants with no US address to the IRS phone line rather than its online service, so that EIN service may not fit a founder who lives abroad. For a business that runs from the US, the IRS online tool gives the number in minutes at no charge, and a paid EIN buys help with the form.

Which one an LLC owner abroad needs

The company needs the EIN

A single-member LLC with a foreign owner counts as a foreign-owned US disregarded entity. The IRS instructions say it must file Form 5472 with a pro forma Form 1120 attached. The company files those returns under its EIN, so the EIN is the number that matters for tax.

For banking, ZenBusiness says an EIN is required to open a business bank account, and LegalZoom says its EIN lets you open bank accounts. The Mercury and Relay pricing pages list no EIN, SSN or ITIN rule. doola's FAQ says Mercury asks each founder for a passport or US government ID. Ask each bank which number it needs before you apply. To compare the two accounts, read Mercury vs Relay and the best business bank accounts ranking. For the Relay side, read the Relay review.

Stripe treats the company and its owners differently. Its support page says a US account needs a verifiable tax number. It asks for an EIN when you have one, and for an SSN or ITIN when you do not. Owners are asked for an SSN, or an ITIN if they have none. A non-US representative with neither can provide a local non-US tax ID with documents instead. So for Stripe the EIN is the company's number, and an ITIN is one option for the person, not a requirement.

The owner needs an ITIN only for a personal US return

The ITIN covers a personal filing. A founder needs one when they have a federal return of their own to make and no SSN. The Form 5472 instructions do not list an owner's ITIN as a filing requirement, so the company's return runs on its EIN.

If you do need an ITIN, apply early. From overseas it takes 9 to 11 weeks. If you apply for the EIN by phone, fax or mail, the IRS pages do not list an ITIN as a condition for those routes, so do not hold the EIN for one. An ITIN that has expired needs renewal before you file a return that uses it.

Which route fits which founder

The ranking depends on the job. We rank on price, what each plan includes and fit for the reader.

You need only the EIN and you live abroad. The IRS phone, fax or mail route wins at $0. Bizee's $70 is the cheapest paid option, but its page sends applicants with no US address to the IRS line. Pay for help only if you want someone else to fill in the form.

You need formation plus tax filings for a single-member LLC. On the lines displayed, firstbase is the lower of the two tax-filing routes. Its Start bundle is $99 one-time (the page shows $399 struck through) and includes expedited EIN setup and help opening a business bank account. Its Tax Filing line is $899 a year per package for a non-US-owned single-member LLC, and the page names Forms 5472 and a pro forma 1120. Its page says a registered agent is required for incorporation and lists Agent at $299 a year per state. Year one comes to $99 + $899 + $299, or $1,297, before state fees. doola's Tax and Compliance plan costs $1,999 a year plus state fees. It adds federal and state tax filing and a one-to-one tax consultation, but its FAQ does not name Form 5472. For the wider list, read the best LLC formation services ranking.

You want formation, EIN, registered agent, bookkeeping and tax filings in one plan. doola ranks first here. Its Business-in-a-Box plan costs $2,999 a year plus state fees. Its FAQ says it adds monthly financial statements, synced bookkeeping and taxes, and estimated quarterly tax payments on top of Tax and Compliance. It is the only bundle we read that puts bookkeeping under one annual price. firstbase sells accounting separately at $599 a month or $5,990 a year, a different scope, so compare what each covers before you compare prices. Confirm the registered agent line with doola before you pay, because its comparison table is hard to read. For the bookkeeping side, see the cheapest accounting software for a small business ranking and the best free accounting software list.

You want incorporation with the EIN included and a low first-year bill. Stripe Atlas is $500 one-time. That covers setup, administrative costs and the first year of registered agent service, and it includes the EIN. The registered agent renews at $100 a year. Atlas sells an incorporation package, so check with a tax adviser whether it fits an LLC plan before you pay. For the payment side, see Stripe vs PayPal fees.

Mistakes that cost money or time

• Paying for an EIN that the IRS issues free, when what you need is a bundle or help with the form.
• Holding the company EIN for an ITIN that takes 9 to 11 weeks from overseas, when the route you use does not need one.
• Assuming an ITIN opens a bank account. The IRS issues it for federal tax purposes only.
• Buying a formation bundle for the EIN alone, then paying state fees and a registered agent on top.

Frequently asked questions

Does a non-US owner of a US LLC need an EIN or an ITIN?

The LLC needs an EIN, and the owner needs an ITIN only if the owner must file a personal US return. The IRS issues the EIN for free. The ITIN is a personal number for federal tax purposes.

Can a non-US founder get an EIN without an SSN or ITIN?

Not online. The IRS online tool requires an SSN or ITIN and a US principal place of business. For a principal place of business outside the US, the IRS overview names the phone line, 267-941-1099, and also accepts fax and mail applications. It gives no timeline for those routes.

How long does an ITIN take?

From overseas, plan on 9 to 11 weeks. Outside tax season (January 15 to April 30), the IRS allows 7 weeks for a status notice. You apply on Form W-7, by mail or in person.

What does an ITIN cost?

The IRS lists no fee for the ITIN. A certifying acceptance agent, if you use one, sets its own fee, which this page does not cover.

Does Stripe accept an ITIN?

Yes, for an owner who has no SSN. Stripe's support page asks owners for an SSN, or an ITIN if they have none. A non-US representative without either can provide a local non-US tax ID with documents. The company's own tax number is its EIN, when it has one.

Is a paid EIN service worth $70 to $99?

Only if you want someone else to fill in the form, or the EIN is part of a package you want anyway. The IRS issues the number for free.

How we checked this

We checked these pages on 12 October 2026: IRS EIN overview, IRS online EIN application, IRS ITIN page, Form W-7 instructions, Form 5472 instructions, Stripe support on owner tax IDs, Stripe support on signing up without a tax ID, Stripe Atlas, doola pricing, firstbase pricing, ZenBusiness pricing, Bizee EIN, LegalZoom EIN pricing, Mercury pricing and Relay pricing.

Prices are USD as displayed on each page, and promotional prices are marked as such. The $1,297 first-year figure is our sum of three displayed prices, before state fees.

Cite this: Finpresso, "ITIN vs EIN 2026: Which One a Non-US LLC Owner Needs", October 2026.

Some links on this page are affiliate links, and doola is one of them.

This page is general information, not personalized financial advice. It is not tax advice either, so confirm your filing duties with a CPA, and confirm terms and fees with each provider before you apply or pay.

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