Updated April 2026
ITIN vs SSN vs EIN 2026: Three-Way Comparison
The US tax system uses 3 different identification numbers: ITIN (Individual Taxpayer Identification Number), SSN (Social Security Number), and EIN (Employer Identification Number). All three are types of TINs (Taxpayer Identification Numbers). Each serves a different purpose. Many people need more than one. This guide compares all three in table format and explains exactly when you need each one.
How Do ITIN, SSN, and EIN Compare?
| Feature | ITIN | SSN | EIN |
|---|---|---|---|
| Full name | Individual Taxpayer ID Number | Social Security Number | Employer Identification Number |
| Format | 9XX-XX-XXXX | XXX-XX-XXXX | XX-XXXXXXX |
| Issued by | IRS | SSA | IRS |
| Application form | Form W-7 | Form SS-5 | Form SS-4 |
| Cost | $0 (IRS) / $297+ (service) | $0 | $0 |
| Processing time | 7-11 weeks | 2-4 weeks | Instant (online) / 4-6 weeks (mail) |
| Identifies | Individual (non-SSN eligible) | Individual (US citizen/worker) | Business entity |
| Expires? | Yes (3 years unused) | No | No |
| Authorizes work? | No | No (issued when authorized) | No (business operations only) |
| Used for tax filing? | Yes (personal) | Yes (personal) | Yes (business) |
| Used for banking? | Yes (personal accounts) | Yes (all accounts) | Yes (business accounts) |
| Non-residents eligible? | Yes | Generally no | Yes |
When Do You Need Each Type of Tax ID?
You Need an SSN If:
- You are a US citizen (by birth or naturalization)
- You have a green card (lawful permanent resident)
- You have USCIS employment authorization (work visa, EAD card)
- You need Social Security retirement benefits
You Need an ITIN If:
- You are a non-resident with US income
- You are a foreign owner of a US LLC
- You are a spouse filing jointly without an SSN
- You need to open a US bank account without an SSN
- You are investing in US real estate
You Need an EIN If:
- You formed a US LLC or corporation
- You hire employees in the US
- You need a business bank account
- You need to file Form 5472 (foreign-owned LLC)
What Combinations of Tax IDs Do People Commonly Need?
| Situation | Tax IDs Needed |
|---|---|
| US citizen with a job | SSN only |
| US citizen with a business | SSN + EIN |
| Non-resident with US LLC | ITIN + EIN |
| Non-resident freelancer (no LLC) | ITIN only |
| Non-resident real estate investor | ITIN + EIN (if LLC) |
| Spouse of US citizen (no SSN) | ITIN only |
How Do You Apply for Each Type of Tax ID?
- ITIN: Submit Form W-7 to the IRS. Processing: 7-11 weeks. Use a CAA like itin.so ($297) to protect your passport.
- SSN: Submit Form SS-5 to the Social Security Administration in person. Processing: 2-4 weeks. Requires proof of citizenship or work authorization.
- EIN: Submit Form SS-4 to the IRS. Online (instant, requires SSN), by fax (4 days), or by mail (4-6 weeks). ITIN holders must apply by fax or mail.
What Related Guides Should You Read?
- ITIN vs SSN — Detailed two-way comparison
- ITIN vs EIN — Personal vs business tax ID
- ITIN vs TIN — Understanding the umbrella term
- ITIN Tax Hub — All tax forms and filing guides
- All ITIN Guides — Complete resource library
ITIN vs SSN vs EIN: Frequently Asked Questions
SSN identifies US citizens and authorized workers for employment and Social Security. ITIN identifies individuals who need a US tax ID but cannot get an SSN. EIN identifies businesses for tax filing and banking. All three are 9-digit numbers issued by the US government, but each serves a different purpose and has different eligibility requirements.
Yes. Many non-residents have both. Your ITIN identifies you personally for individual tax obligations (Form 1040-NR). Your EIN identifies your business for business tax filing (Form 1120), banking (Mercury, Relay), and hiring employees. You apply for the ITIN through Form W-7 and the EIN through Form SS-4. They are separate numbers.
No. An EIN identifies your business, not you personally. You cannot file a personal tax return with an EIN. You cannot open a personal bank account with an EIN. If a form asks for your personal tax ID (SSN/ITIN), you must provide your SSN or ITIN, not your EIN. For business forms, you provide your EIN.
An ITIN cannot be converted to an SSN. If you later become eligible for an SSN (through employment authorization), you apply for an SSN separately through the Social Security Administration. Once you receive your SSN, notify the IRS at 1-800-829-1040 to merge your ITIN and SSN tax records. Your ITIN is then deactivated.
For a personal bank account: SSN or ITIN. For a business bank account: EIN plus the owner's SSN or ITIN. Banks accept ITINs at Chase, BofA, Wells Fargo, Capital One, Citibank, TD Bank, US Bank, Mercury, Relay, and Wise. Mercury and Relay require an EIN and ITIN for business accounts.
SSN: 2-4 weeks after applying at a Social Security office. ITIN: 7-11 weeks after the IRS receives Form W-7. EIN: Immediate online (SSN required), or 4-6 weeks by mail/fax (ITIN holders). If you need all three, start with the SSN or ITIN first, then apply for the EIN using your personal tax ID.
SSNs do not expire. ITINs expire after 3 consecutive years of non-use on a federal tax return, or under the IRS rolling expiration schedule based on middle digits. EINs do not expire but can be deactivated if the business closes. ITIN renewal uses Form W-7 and takes 7-11 weeks.
None of them. A common misconception is that an SSN authorizes work. An SSN is issued when you already have work authorization from USCIS. An ITIN explicitly does not authorize employment. An EIN authorizes a business to operate but does not authorize the owner to work as an employee. Work authorization comes from USCIS, not the IRS.
It depends. A non-resident can get an ITIN (through Form W-7) and an EIN (through Form SS-4 for their US business). A non-resident generally cannot get an SSN unless they have employment authorization from USCIS. Most non-resident business owners have an ITIN + EIN combination.
Using the wrong tax ID can cause processing delays, rejection of your tax return, or rejection of your bank application. If a form asks for your SSN/ITIN and you enter your EIN (or vice versa), the IRS may reject the form or issue a notice requesting correction. Always check whether the form is asking for a personal or business tax ID.
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