Your LLC and you carry different numbers. The company runs on an EIN, the IRS's federal tax ID for businesses. You, the foreign owner, need an ITIN the moment you file a personal US return, claim certain treaty benefits, or want the personal side that makes the setup complete: US banking, a credit score, cards. First Class Citizen's published ladder pairs them deliberately: LLC plus ITIN equals funding plus business credit cards. Confusing the two numbers is where foreign founders lose months.
The split
EIN for the entity, ITIN for you
The EIN identifies the business: banking, payment processors, employer filings. Per First Class Citizen's published LLC service, incorporation papers arrive in 24 to 48 hours and the EIN follows in 2 to 3 weeks, unlocking payment rails like Stripe or PayPal and online bank accounts from your home country.
The ITIN identifies you, personally, inside the federal tax system. The IRS issues it to individuals who need a US taxpayer number but are not eligible for an SSN.
A foreign-owned single-member US LLC is what the IRS calls a foreign-owned disregarded entity, and the instructions are specific: it files a pro forma Form 1120 with Form 5472 attached by the due date.
The stated penalty for failing to file is 25,000 dollars, and a substantially incomplete form counts as a failure to file.
Here is the precision most pages miss: the 5472 asks for the foreign owner's foreign taxpayer identification number, and the IRS permits writing None or N/A when there is none. So the ITIN is not what the 5472 demands.
Your ITIN enters the picture on your personal side: the IRS's own eligibility categories include a nonresident alien filing a US federal tax return, one filing only to claim a refund, and certain treaty-benefit claims. Different jobs, different numbers, both handled cleanly in one setup.
Getting both
The order of operations
EIN: the IRS online tool requires the responsible party to hold an SSN or ITIN and a US-based principal business. From outside the US, the IRS route is phone, fax or mail. On the done-for-you path the EIN simply arrives with the LLC.
ITIN: a passport scan and a two minute form, with the original staying with you, and the number by email. Quoted timeline today: 45 to 60 days.
Then the pairing pays: per their published ladder, the ITIN opens personal banking and a credit score built toward 750, and combining the setup with an LLC adds funding and multiple business credit cards. The banking split is in the bank account guide.
The LLC service itself, registered agent, Wyoming or Delaware, filing fees and the EIN included, lives at their US LLC page. The personal number that sits beside it starts with getting your own ITIN filed.
The proof
Founders who run the full stack
Antonio Leao
Client
"You have the record for the fastest ITIN we have ever processed. We did it in 37 days."
Davide Vignoli
Client
"My ITIN was delivered in 1 month and 2 weeks. Really happy with the process and I am gearing up for my trip to Miami now."
Thor M.
Client
"Got my ITIN within 6 weeks thanks to you and the whole team. I just filled out a form and waited and it came to my mail."
Chris M.
Client
"I got the ITIN as promised, FASTER than I was promised. I got the corporation and everything is done, and whenever I have a question I get my answers right away."
Michael Niziolek
Client
"Got my ITIN in 40-50 days and now I have 2 credit cards already. The experience has been amazing with hands-on support from the team."
Andrew Menechian
Client
"The LLC is fine, the EIN was fine, the ITIN's all good, got the bank accounts remotely, so everything went pretty good."
Neil Ateem
Client
"The process was super quick and easy. Whoever is behind the scenes in your team, they are on it, very communicative."
Povilas
Client
"I have a company in Lithuania doing $5-6m in ad spend through my debit card. I didn't know AMEX existed until I met Miquel and he explained how I was leaving money on the table."
Antonio Leao
Client
"You have the record for the fastest ITIN we have ever processed. We did it in 37 days."
Davide Vignoli
Client
"My ITIN was delivered in 1 month and 2 weeks. Really happy with the process and I am gearing up for my trip to Miami now."
Thor M.
Client
"Got my ITIN within 6 weeks thanks to you and the whole team. I just filled out a form and waited and it came to my mail."
Chris M.
Client
"I got the ITIN as promised, FASTER than I was promised. I got the corporation and everything is done, and whenever I have a question I get my answers right away."
Michael Niziolek
Client
"Got my ITIN in 40-50 days and now I have 2 credit cards already. The experience has been amazing with hands-on support from the team."
Andrew Menechian
Client
"The LLC is fine, the EIN was fine, the ITIN's all good, got the bank accounts remotely, so everything went pretty good."
Neil Ateem
Client
"The process was super quick and easy. Whoever is behind the scenes in your team, they are on it, very communicative."
Povilas
Client
"I have a company in Lithuania doing $5-6m in ad spend through my debit card. I didn't know AMEX existed until I met Miquel and he explained how I was leaving money on the table."
No. The company's number is the EIN, in the IRS's words a federal tax ID number for businesses. The ITIN is a personal number. The clean mental model: EIN for the entity, ITIN for you.
Do I need an ITIN before I can get an EIN?
Not necessarily. The IRS online EIN tool does require the responsible party to hold an SSN or ITIN and a US-based principal business. If your principal place of business is outside the US, the IRS route is applying by phone, fax or mail instead.
Is an ITIN required to file Form 5472?
The 5472 instructions ask for the foreign owner's foreign taxpayer identification number, and the IRS explicitly permits entering None or N/A when there is none. The filing duty sits on the LLC. Where the owner's ITIN becomes relevant is your personal filing side, like a 1040-NR.
What happens if the 5472 filing is missed?
The IRS states a penalty of 25,000 dollars for a reporting corporation that fails to file Form 5472 when due, and notes that a substantially incomplete filing counts as a failure to file. This is the paperwork nobody should improvise.
Can my LLC open bank accounts before my ITIN arrives?
Per First Class Citizen's published LLC path: with the EIN you can open online bank accounts, with online banks such as Wise or Mercury accessible from your home country. The ITIN then completes the personal side: credit score, cards, and funding.
Which comes first, the LLC or the ITIN?
They serve different goals and often run in parallel. First Class Citizen's published ladder pairs them: the ITIN opens personal banking and credit, the LLC adds funding and multiple business credit cards. The assessment call sorts your order in minutes.
One setup, both numbers, zero improvisation
The assessment call maps your LLC, your ITIN, and the order that fits your situation. Free, qualified, and you leave with the next step clear.
