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ITIN, SSN or EIN: which one do you need?

There are three federal numbers, and they aren't interchangeable. Which one fits depends on whether you can work in the US, whether you have a tax filing need, and whether you have a business.

Reviewed by Alex Thomas · Updated Nov 5, 2026

Based on your answers, you need ITIN + EIN.

Your numbers

ITIN

Individual Taxpayer Identification Number. For people who must file or appear on a return but can't get an SSN.

Apply with Form W-7, usually attached to the tax return that needs it.

EIN

Employer Identification Number. Identifies a business, not a person.

Apply free with the IRS. Without an SSN or ITIN, use Form SS-4 by fax or mail instead of the online form.

You can't keep both an SSN and an ITIN. Once you get an SSN, stop using the ITIN and ask the IRS to combine your tax records.

Ask members who've been there

Questions

Can I use an ITIN instead of an SSN?
Only for tax purposes. An ITIN doesn't authorize work or provide Social Security benefits. Some banks and card issuers accept it for applications, but that's their choice.
Can I get an EIN without an SSN?
Yes. Foreign owners and ITIN holders can get an EIN by sending Form SS-4 to the IRS by fax or mail. The online application needs an SSN or ITIN.
What happens to my ITIN when I get an SSN?
Stop using the ITIN and tell the IRS, so the tax history under your ITIN moves to your SSN.

Other tools

Sources

  1. IRS — Individual Taxpayer Identification Numberirs.gov
  2. IRS — Employer Identification Numberirs.gov
  3. SSA — Social Security number and cardssa.gov

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