A US company needs an EIN, and you can get one without an SSN or ITIN. You need an ITIN only if you personally must file a US tax return or claim treaty benefits.
EIN for your US company
- File Form SS-4 for the company. Owners without an SSN or ITIN can apply by fax or mail, or by phone from outside the US.
- The EIN letter is what US banks, payroll providers and the state ask for, so get it before you try to open an account.
ITIN for you personally
- You need an ITIN if you must file a US return, such as Form 1040-NR for income from a US LLC, or claim a treaty benefit.
- You do not need an ITIN to form a US company or to be its owner.
- Apply with Form W-7, usually attached to the tax return that requires it. Using a Certifying Acceptance Agent means your passport can be verified without mailing the original to the IRS.
Who typically needs which
| Situation | EIN | ITIN |
|---|---|---|
| Foreign founder forming a US LLC or corporation | Yes, for the company | Only if the owner must file a US return |
| Single-member LLC owned by a nonresident | Yes (needed for Form 5472 and pro forma 1120) | Often, if the owner has US effectively connected income |
| Nonresident spouse of a US citizen or resident filing jointly | No | Yes |
| Student without work authorization who must file | No | Sometimes, for a treaty claim or a return |
How VG CPA PC helps
EIN applications, Form W-7 preparation with the return that requires it, Form 5472 and 1120 filings, and treaty claims for founders and families abroad.
Talk to an advisorFrequently asked questions
What is Form 5472 and what if I miss it?
It reports transactions between a foreign-owned US company and its owners. The penalty is $25,000 per form, per year.
Can I get an EIN without an SSN or ITIN?
Yes. Foreign owners can file Form SS-4 by fax or mail, or apply by phone from outside the US.
Do I need an ITIN to open a US business?
Not to form the company. You need an ITIN if you personally must file a US tax return or claim treaty benefits.
Updated November 2026. General information based on US federal tax law as of November 2026, not legal, immigration or Indian tax advice for your situation. Indian (FEMA, RBI, income tax) points should be confirmed with your Chartered Accountant in India. Please speak with an advisor before acting.