US tax ID numbers explained for non-US residents

What a US TIN is

A taxpayer identification number (TIN) is the number that has to appear on US tax returns, statements and other tax documents. The IRS lists five kinds. The Social Security Administration (SSA) issues Social Security numbers, and the IRS issues the other four.

Only the first three matter to most non-US people. The ATIN is temporary: it expires two years after it’s issued, and it can’t be used to claim the earned income credit. The PTIN is a credential for paid preparers, renewed every year.

Which US TIN can a foreigner get?

A non-US individual can usually get an ITIN if they have a US tax reason, and a business can get an EIN. An SSN is much harder to get without the right immigration status.

SSN: generally only with work authorization

The SSA says that generally only noncitizens authorized to work in the United States by the Department of Homeland Security can get an SSN. Without work authorization, you can get one only for a valid non-work reason: a federal law that requires an SSN to receive a federally funded benefit, or a state or local law that requires one for public assistance.

For tax purposes, the SSA points people without work authorization to the ITIN instead. Publication 519 adds that lawful permanent residents and people in immigration categories that authorize US employment can generally get an SSN.

ITIN: for individuals with a federal tax purpose

The IRS issues ITINs to resident and nonresident aliens, and their spouses and dependents, who need a US taxpayer identification number for federal tax purposes but can’t get an SSN. Immigration status doesn’t matter, and you can apply from anywhere. You can’t hold an ITIN and an SSN at the same time. What is an ITIN? covers the basics.

EIN: for businesses and other entities

An EIN identifies a business or other entity, including a foreign company that needs a US TIN, for example to claim a treaty exemption from withholding. The person who controls the entity doesn’t need an SSN or ITIN to apply. ITIN vs EIN explains how the two fit together if you own a US company.

ATIN and PTIN: rarely relevant

The ATIN is only for adoptive parents. For a foreign adoption, you can apply only if the child has a permanent resident alien card or certification of citizenship. The PTIN is only for people paid to prepare US federal returns. Form W-12 warns that a foreign preparer living outside the US who gets a PTIN without a US-issued SSN isn’t authorized to prepare federal returns in the US for pay.

Which one you need: a decision table

Start from what you’re doing, not from the number. Most people land in one of these rows.

If you’re deciding between the two numbers for individuals, ITIN vs SSN compares them in detail.

A form asks for your “US TIN”: what to enter

If you have an SSN, that’s your US TIN. If you have an ITIN instead, the IRS says to enter it wherever your tax return asks for an SSN. If you have neither, what to do depends on the form.

• Form W-8BEN. Line 5 asks for a US TIN (SSN or ITIN) only “if required”. It’s generally needed when you claim treaty benefits without giving your home-country tax number on line 6a, when you give the form to a partnership doing business in the US, or for certain annuities. The instructions let you give your foreign tax number on line 6a for treaty purposes rather than a US TIN. Our W-8BEN guide goes line by line.
• A US tax return you’re sending with Form W-7. Leave the SSN area blank. The IRS assigns the ITIN to the return when it processes your application.
• Form W-9. This form is for US persons. A resident alien who can’t get an SSN enters their ITIN in the SSN box. If you’ve applied for a number and don’t have it yet, the instructions say to write “Applied For”.
• Anywhere that asks for your own number. Don’t use a company’s EIN. The IRS says an EIN is for business activities only and shouldn’t be used in place of an individual’s SSN.

US TIN vs foreign TIN

A US TIN comes from the SSA or the IRS. A foreign TIN, or FTIN, is the number your own country’s tax authority gives you. They’re different numbers and go on different lines: on Form W-8BEN, a US TIN goes on line 5 and your FTIN on line 6a.

Most non-US people have a foreign TIN and no US TIN, and for many forms that’s enough. In one case the FTIN is compulsory: if you hold a financial account at a US office of a financial institution and receive US-source income reported on Form 1042-S, you must give your FTIN on line 6a. The exceptions are residents of US territories, residents of countries on the IRS list of jurisdictions that don’t issue TINs, and people who aren’t legally required to get a TIN from their country. More on this in our guide to foreign TINs.

Getting an ITIN or EIN from abroad

You can get either number without travelling to the US.

For an ITIN, you send Form W-7 with the federal tax return that needs the number, unless one of the exceptions applies, plus your passport or copies certified by the issuing agency. You can mail it to the IRS in Austin, Texas, or use a Certifying Acceptance Agent so your passport stays with you. How to apply for an ITIN has the full steps.

For an EIN, the international phone line, fax and mail routes all work without an SSN or ITIN, and the IRS doesn’t charge for any of them. TheITINapp prepares ITIN applications only; for an EIN, go straight to the IRS.