LLC, EIN and ITIN: What Is the Difference?

LLC ≠ EIN ≠ ITIN. These are three separate things, issued by different authorities, for different purposes. None of them is automatically issued together with another.

ItemLLCEINITIN
Issued byState authorityIRSIRS
TypeBusiness entityBusiness tax IDIndividual taxpayer ID
Primary purposeCreates a legal business entity under state lawIdentifies a business for federal tax purposesIdentifies certain individuals for federal tax purposes
Applies toThe businessThe business/entityThe individual
Automatically issued together?NoNoNo

Does every LLC owner need an ITIN?

No. Whether an LLC owner personally needs an ITIN depends on that individual's own federal tax filing obligations — for example, if they must file a personal U.S. tax return. Simply forming or owning an LLC does not, by itself, create a requirement to obtain an ITIN.

Is an ITIN required to form an LLC?

No. LLC formation is a state-level process and does not require the owner to already have an ITIN. Many non-U.S. owners form an LLC first and only apply for an ITIN later, if and when their personal tax circumstances require one.

Tax requirements depend on your circumstances

Whether you need an EIN, an ITIN, both, or neither, depends on your entity structure, ownership, and personal tax situation. This page is general information, not individualized tax or legal advice.

Not sure what you need?

Contact Sangemeel.LLC and we'll help you understand which of these apply to your situation.

Contact Sangemeel.LLC