EIN vs ITIN vs SSN: Which Tax ID Do You Need?
EIN (Employer Identification Number) is a tax ID for US businesses, obtained free from the IRS. ITIN (Individual Taxpayer Identification Number) is for individuals without SSN eligibility who need to file US taxes. SSN (Social Security Number) is only for US citizens, permanent residents, and work-authorized individuals.
The IRS uses different identification numbers for different purposes. Understanding which one applies to your situation is essential for compliance and opening business accounts.
Quick Summary
- • SSN – For US citizens and work-authorized individuals
- • EIN – For businesses (LLC, Corp) — you can get this without an SSN
- • ITIN – For individuals with US tax obligations but no SSN eligibility
1. Overview: Three Numbers, Three Purposes
The US tax system relies on identification numbers to track taxpayers and their obligations. For Turkish entrepreneurs, understanding these numbers is crucial because:
- US clients may ask you for a tax ID before they can pay you
- Banks require a tax ID to open business accounts
- Payment processors (Stripe, PayPal) require tax identification
- Filing requirements depend on having the correct ID type
The three main numbers — SSN, EIN, and ITIN — serve distinct purposes and have different eligibility requirements.
2. SSN (Social Security Number)
Format: XXX-XX-XXXX (9 digits)
Issued by: Social Security Administration (SSA)
Who Can Get an SSN?
- US citizens (by birth or naturalization)
- Permanent residents (green card holders)
- Temporary workers with valid work authorization (H-1B, L-1, O-1, etc.)
- Students with work authorization (F-1 OPT, CPT)
What SSN Is Used For
- Employment and payroll reporting
- Personal income tax filing (Form 1040)
- Opening personal bank accounts and credit applications
- Social Security benefits eligibility
Important: You cannot obtain an SSN without work authorization in the US. Tourist visas (B-1/B-2) do not provide work authorization, so visitors cannot get an SSN.
3. EIN (Employer Identification Number)
Format: XX-XXXXXXX (9 digits)
Issued by: Internal Revenue Service (IRS)
Who Needs an EIN?
- LLCs (single-member or multi-member)
- Corporations (C-Corp, S-Corp)
- Partnerships
- Any business that will hire employees
- Businesses opening a bank account
Key Benefits for Non-Residents
- ✓ Can be obtained without an SSN or ITIN
- ✓ Required to open a US business bank account
- ✓ Needed for payment processors (Stripe, PayPal Business)
- ✓ Used on W-9 forms when your LLC receives payments
What EIN Cannot Do
- Cannot be used for personal tax filing (you need SSN or ITIN)
- Does not provide work authorization
- Cannot be used to open personal bank accounts
4. ITIN (Individual Taxpayer Identification Number)
Format: 9XX-XX-XXXX (always starts with 9)
Issued by: Internal Revenue Service (IRS)
Who Needs an ITIN?
- Foreign nationals who have US tax filing obligations but are not eligible for an SSN
- Non-resident aliens required to file a US tax return
- Dependents or spouses of US citizens/residents who cannot get SSN
When Do You Actually Need an ITIN?
Not everyone with a US LLC needs an ITIN. You typically need one when:
- • You must file a personal US tax return (Form 1040-NR)
- • You're claiming tax treaty benefits that require individual identification
- • You need to file Form 8833 (treaty-based return position)
What ITIN Cannot Do
- Does not authorize work in the US
- Does not provide eligibility for Social Security benefits
- Does not change your immigration status
5. Comparison Table
| Feature | SSN | EIN | ITIN |
|---|---|---|---|
| Issued to | Individuals (with work auth) | Businesses | Individuals (no SSN eligible) |
| Issuing agency | SSA | IRS | IRS |
| Requires US presence? | Yes | No | No* |
| Authorizes work? | ✓ | ✕ | ✕ |
| For business bank account? | ✕ | ✓ | ✕ |
| For personal tax filing? | ✓ | ✕ | ✓ |
| Application form | SS-5 | SS-4 | W-7 |
* ITIN can be applied for by mail, but may require certified document copies or in-person verification through an IRS Acceptance Agent.
6. Common Scenarios
Scenario 1: Turkish freelancer in Turkey, no US entity
Need: W-8BEN form to provide to US clients. No US tax ID typically required unless you have US filing obligations.
Numbers needed: None (use Turkish tax ID on W-8BEN)
Scenario 2: Turkish entrepreneur forms US LLC (from Turkey)
Need: EIN for the LLC to open bank accounts and receive payments.
Numbers needed: EIN (can apply without SSN)
ITIN? Not necessarily — only if you have personal US tax filing obligations.
Scenario 3: Turkish national on H-1B visa working in US
Need: SSN for employment and personal tax filing.
Numbers needed: SSN (eligible due to work authorization)
Scenario 4: Turkish entrepreneur with US LLC, needs to file 1040-NR
Need: ITIN for personal tax filing since no SSN eligibility.
Numbers needed: EIN (for LLC) + ITIN (for personal filing)
7. How to Apply
Applying for EIN
- Form: SS-4
- Method: Online (if you have SSN/ITIN), by fax, or by mail
- For non-residents: Apply by fax to (855) 641-6935 or mail to IRS
- Processing time: 4-6 weeks by mail, 4-5 business days by fax
- Cost: Free
Applying for ITIN
- Form: W-7
- Requirements: Must attach a valid federal tax return (unless exception applies)
- Documents: Passport or combination of identity documents
- Method: Mail to IRS ITIN Operation, or through Certified Acceptance Agent (CAA)
- Processing time: 7-11 weeks
- Cost: Free (CAAs may charge service fees)
8. Frequently Asked Questions
Can I get an EIN without an SSN?
Yes. Non-US persons can obtain an EIN for their US business without having an SSN. You apply by mail or fax using Form SS-4. The form asks for a "responsible party" — you can use your name and foreign address.
Do I need an ITIN if my LLC has an EIN?
Not necessarily. The EIN is for your LLC. You may need an ITIN personally only if you have individual US tax filing obligations, such as filing Form 1040-NR.
Can I use my EIN to open a personal bank account?
No. EIN is for business accounts only. For personal accounts, you need an SSN or ITIN (though many banks won't accept ITIN-only).
Does having an EIN give me work authorization?
No. An EIN is a tax identification number only. It does not authorize you to work in the US or change your immigration status.
My ITIN expired. What do I do?
ITINs that haven't been used on a tax return for 3 consecutive years expire. You'll need to renew by submitting Form W-7 with required documentation.
9. Sources & Official Links
Official overview of all tax ID types
EIN application instructions
ITIN requirements and application
SSN eligibility and application
Sources are presented in normative order. Lower-tier materials do not override higher-tier authority.
- –26 U.S.C. § 6109— Identifying numbers — statutory requirement for tax identification
- –42 U.S.C. § 405(c)(2)— Social Security Numbers — issuance authority
- –26 C.F.R. § 301.6109-1— Identifying numbers — regulatory implementation
- –IRS, Instructions for Form W-7— Application for IRS Individual Taxpayer Identification Number
- –IRS Publication 1635— Employer Identification Number — understanding your EIN
Related Resources
Cite This Entry
EchoLegal, “EIN vs ITIN vs SSN,” EchoLegal Legal Encyclopedia, v1.0 (last updated Jan 25, 2026), https://echo-legal.com/en/ein-itin-ssn-farki.
EIN vs ITIN vs SSN, EchoLegal Legal Encyclopedia (last updated Jan 25, 2026), https://echo-legal.com/en/ein-itin-ssn-farki.
ecl-enc-00010This content is for informational purposes only and does not constitute tax, legal, or immigration advice. Tax ID requirements depend on your specific situation. Always consult a qualified CPA or tax attorney for advice specific to your circumstances. EchoLegal is not a law firm, accounting firm, or tax advisory service.