What is an ITIN?
An ITIN is a nine-digit number the IRS issues to people who need a U.S. taxpayer identification number but are not eligible for a Social Security number. It is for individuals: a Canadian who must file a U.S. tax return, for example to claim a refund of tax withheld on gambling winnings, applies for an ITIN with Form W-7.
An ITIN is used only for federal tax purposes. It does not authorize work in the United States and does not change immigration status.
What is an EIN?
An EIN is a nine-digit number the IRS issues to identify a business entity, such as a corporation, partnership, or sole proprietorship with employees. Businesses apply with Form SS-4. An EIN is not a personal tax number and does not replace an ITIN for an individual filer.
Which one do you need?
- Individual claiming a gambling tax refund: you need an ITIN. The casino reports your winnings and withholding on Form 1042-S under your name, and your refund claim is filed as an individual.
- Canadian business with U.S. tax obligations: the business may need an EIN, for example to open a U.S. business bank account or file business returns. This is separate from any personal ITIN.
- Both situations: some people need each number for a different purpose. The two numbers are not interchangeable.
Common mix-ups to avoid
Applying for an EIN when you are an individual filer can delay your refund claim, because the EIN does not identify you personally on a Form 1040-NR. Likewise, a business EIN cannot be used on a personal return. Check which form matches your situation before applying: Form W-7 for an ITIN, Form SS-4 for an EIN.
If your ITIN is for a gambling tax refund
Keep the casino's Form 1042-S and your records for the relevant tax year. An ITIN identifies you for U.S. tax purposes; it does not, by itself, approve a refund. The tax return and supporting documents are reviewed separately. For the application steps, see our ITIN application guide, and for how to apply without mailing your passport, see our comparison of the mail-in and acceptance agent routes. For general ITIN information for Canadians, you can also visit itinservices.ca.
EIN and ITIN questions
I am a Canadian who won money at a U.S. casino. Do I need an EIN or an ITIN?
An ITIN. You are filing as an individual to claim a refund of tax withheld on your winnings, so you apply with Form W-7. An EIN is for businesses.
Can I use an EIN instead of an ITIN on my personal U.S. tax return?
No. An EIN identifies a business entity, not a person. An individual return such as Form 1040-NR requires an ITIN if you are not eligible for a Social Security number.
Does an ITIN let me work in the United States?
No. An ITIN is used only for federal tax reporting. It does not authorize employment or provide immigration status.
My Canadian business deals with U.S. clients. Does it need an EIN?
Possibly. Businesses may need an EIN for U.S. tax filings or banking. That is separate from any personal ITIN you hold. Review the IRS Form SS-4 instructions for your situation.