I’m a foreigner who wants to stay compliant with U.S. tax rules, but I’m a little confused about the process. Do I actually need to have an EIN first in order to apply for an ITIN, or are they completely separate applications handled differently by the IRS?
Answer by: abdullah-al-naim
5 days ago
No—you do not need an EIN to get an ITIN. They are completely separate. An ITIN is a personal tax ID for individuals who don’t qualify for an SSN, while an EIN is a tax ID for businesses. To apply for an ITIN, you only need Form W-7, proof of identity (like a passport), and a valid tax reason such as filing a return or claiming a treaty benefit.
If you’re also forming a business, then you’ll likely need both numbers eventually. Many non-residents use services like Business Globalizer and Expedite Formation to apply for ITINs and EINs together, ensuring IRS approval without mistakes.
In short: EIN and ITIN are separate—you can apply for an ITIN without an EIN.
