How to Get an EIN as a Non-US Resident

What Is an EIN?

An Employer Identification Number, or EIN, is a nine-digit number issued by the Internal Revenue Service to identify a business or another organisation for U.S. tax filing and reporting. It is often called a federal tax ID. This number may also be requested by a bank, payment provider, payroll service, or state authority, but receiving one does not create a company, grant immigration status, or by itself confirm that U.S. tax is due. 

Why foreign owners and companies may need one

A foreign founder may need a federal tax ID after forming a U.S. LLC or corporation, hiring staff, filing information returns, opening a business bank account, or dealing with U.S. withholding. An EIN for foreign entity purposes may also be required where a non-U.S. corporation, trust, or other organisation must appear on an IRS form or claim treaty treatment. 

Who Can Apply?

Applications from non-US residents

Citizenship and U.S. residence are not the deciding factors. EIN for non US residents applications are possible where the business has a valid reason to obtain the number. The federal tax authority looks at the entity, its responsible party, and the purpose stated on Form SS-4. 

Searches for an Employer Identification Number for non US citizen owners often lead to confusion with an ITIN or SSN. The EIN belongs to the business, company or other organisation. It is not the owner’s personal tax number.

Applications from foreign companies

A foreign company may need a federal identifier even if it was incorporated outside the United States. Examples include U.S. tax filings, withholding obligations, certain treaty claims, or other reporting duties. A foreign EIN application should explain why the number is needed and use the entity classification that matches the facts. 

Application Process for Non-US Residents

The practical answer to how to get a foreign EIN starts with Form FSS-4. Suppose the applicant is a newly formed U.S. LLC, partnership, or corporation; complete state formation first. The legal name on the SS-4 should match the formation record. 

Completing and submitting Form SS-4

First, identify the applicant business and the true responsible party. This should be the individual who ultimately owns or controls the business, not a nominee used only for formation. Then complete Form SS-4 with the legal name, address, legal structure, reason for applying, accounting year, expected employees, and principal activity. 

If the responsible party lives outside the United States and has no SSN or ITIN, the IRS online EIN tool will usually not be available. A foreign-owned company can still apply through the international process: by telephone, fax, or physical mail. Telephone and fax are normally the more practical routes; mailing Form SS-4 by post may take several weeks. Use only one method for the same company to avoid delays or duplicate records.

Applying without a U.S. SSN or ITIN

A foreign responsible party does not always need an SSN or ITIN first. Current Form SS-4 instructions say to enter “foreign” or “N/A” on line 7b when that person has neither a number nor is not eligible to obtain one. The line cannot be left blank. 

The responsible party must still be named and must be a real individual with control over the company. A nominee cannot replace that person on the application. 

Information to prepare

Form SS-4 is the core application. Before completing it, have the formation document, exact legal name, addresses, responsible-party details, ownership structure, business start date, accounting year, and a short description of the activity ready. If an adviser submits the form or speaks with the federal tax authority, proper third-party authorisation is also needed. 

EIN vs Tax ID for Foreigners

“Tax ID” is a broad term. A tax ID for foreigners may mean an EIN, ITIN, or sometimes an SSN, depending on whether the number is needed for a business or an individual.

EIN, ITIN, and SSN compared

An Employer Identification Number identifies a business, trust, estate, or other entity. An ITIN is issued by the IRS to certain individuals who need a U.S. taxpayer identification number but are not eligible for an SSN. An SSN is issued through the Social Security Administration to eligible individuals. Questions about a tax ID for non-citizens should therefore begin with one point: is the number needed for the person or for the business? 

The phrase tax ID number for foreigners can be misleading. A foreign owner may have no personal U.S. tax number while the owner’s company still receives the number.

Processing Time

Timing depends on the method and the current IRS workload. Form SS-4 instructions say fax applications are generally returned within four business days, but the IRS processing-status page currently lists faxed forms at about 10 business days and paper applications within 30 days. It is safer to plan around the longer estimate where banking or a launch date depends on the number. 

Telephone applications may be completed during the call if the international applicant is eligible and the caller is authorised to answer the SS-4 questions. In practice, this route is not always simple. IRS phone lines may be busy, waiting times can be long, and any mistake in the details given during the call may affect the issued record. For this reason, many foreign-owned companies prefer to prepare Form SS-4 carefully in writing before contacting the IRS or use fax where a written submission is more convenient.

Mistakes That Delay Approval

The most common problem is naming the wrong responsible party. The IRS does not allow a formation nominee with little or no control over the entity to apply in that capacity. Other delays come from a legal name that does not match state records, the wrong company classification, a missing signature, an unclear reason for applying, or a blank line 7b. 

Sending the same request by several methods is another avoidable mistake. The agency instructs applicants to use only one route for each business. 

When Professional Support May Help

Foreign-owned LLCs and corporations often need more than a number. The application may affect later reporting and the way a U.S. company or organisation is described for federal tax purposes. Review is useful where the ownership chain is international, the responsible party has no U.S. tax ID, the applicant is a foreign rather than U.S.-formed entity, or U.S. withholding and reporting are expected.

At Icon.Partners, EIN support can be coordinated with company incorporation, ownership records, federal reporting, and operational setup. The number may be needed for a bank account, but it does not guarantee bank approval. It also does not create tax advantages or replace separate VAT/VIES obligations outside the United States.

Frequently Asked Questions

Can I apply without living in the United States?

Yes. International applicants can apply by telephone, fax, or mail. The online IRS tool is not available where the applicant has no U.S. legal residence, principal place of business, or principal office. 

Does a foreign company need a U.S. tax ID?

Not always. An EIN becomes relevant where the applicant has a U.S. filing, withholding, treaty, banking, payroll, or other valid reporting need. 

Can a non-US citizen obtain an EIN without an ITIN?

Yes, in appropriate cases. If the responsible party has no SSN or ITIN and is not eligible for one, the SS-4 instructions allow “foreign” or “N/A” on line 7b. 

Is an EIN the same as an ITIN?

No. An EIN identifies an entity. An ITIN identifies an individual who needs a U.S. tax number but cannot obtain an SSN. 

Final Guide to Getting an EIN as a Non-US Resident

A clean application starts with the correct company name, the real responsible party, and a clear reason for requesting the number. Complete Form SS-4 carefully, use a method available to international applicants, and avoid duplicate submissions.

For many foreign founders, the form is not the difficult part. The harder question is how the EIN fits into U.S. company, tax, banking, and reporting obligations. That issue should be reviewed before the first filing deadline arrives.