How Foreign Business Owners Apply for a U.S. EIN

Every U.S. business entity needs an Employer Identification Number, regardless of where its owners live. The EIN is the business's federal tax identification number, required for opening bank accounts, filing tax returns, hiring employees, and virtually every formal financial interaction in the United States.

For foreign owners who do not have a Social Security Number, the application process is different from the standard online method available to U.S. persons. It requires a paper submission, specific documentation, and awareness of several common errors that delay processing.

This guide walks through every step of the EIN application for non-U.S. residents, from form preparation to what to do once the number arrives.

What Is an EIN and Why Do You Need One

An EIN (Employer Identification Number) is a nine-digit number assigned by the IRS to identify a business entity for tax purposes. Think of it as a Social Security Number for your company. You need it to open a U.S. business bank account, file federal and state tax returns, hire employees and process payroll, apply for business credit and financing, and comply with IRS reporting requirements for foreign-owned entities (Form 5472).

Without an EIN, your U.S. business cannot operate in any formal capacity.

Who Qualifies to Apply

Any individual or entity that has formed or is forming a U.S. business entity can apply for an EIN. There is no citizenship or residency requirement. Canadian citizens, European investors, and business owners from any country can obtain an EIN for their U.S. LLC, corporation, or partnership.

The applicant must designate a "responsible party" on the form. This is the individual who controls, manages, or directs the entity and the disposition of its funds. For a single-member LLC, this is typically the owner. For a corporation, it is usually a director or officer.

Step by Step EIN Application for Foreign Owners

Preparing Form SS-4

Download Form SS-4 from IRS.gov. Complete all applicable lines, paying close attention to Line 7b (the responsible party's SSN or ITIN). If you have neither, enter "Foreign" and provide your passport number and country of issuance. Line 9a asks for the type of entity. Select the appropriate option: LLC, corporation, partnership, etc. Line 10 specifies the reason for applying. For new entities, select "Started new business."

Submitting by Fax

Fax the completed Form SS-4 to the IRS at (855) 641-6935 for international applicants. Include a cover sheet requesting that the EIN be faxed back to your designated number. Processing typically takes 4 business days. This is the fastest method available to foreign applicants.

Submitting by Mail

Mail the form to: Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999. Allow 4 to 6 weeks for processing. The IRS will mail the EIN assignment letter to the address provided on the form.

Using a Third-Party Designee

Line 16 of Form SS-4 allows you to authorize a third party, such as your CPA or attorney, to receive the EIN on your behalf. This is useful when the foreign owner is not readily available to receive faxed responses or when the application is part of a broader business formation engagement.

Required Documentation

The IRS requires only the completed Form SS-4 for the EIN application itself. However, you should have your entity's articles of incorporation or organization (filed with the state), the operating agreement or bylaws, and the responsible party's identification (passport, national ID) available. Banks and other institutions will request these documents alongside the EIN when opening accounts.

Timeline and What to Expect

After submitting Form SS-4 by fax, expect the EIN assignment within 4 business days. The IRS will fax or mail an assignment notice (CP 575). Keep this notice permanently. It is required for bank account applications and is your proof of the EIN assignment.

If you do not receive a response within 2 weeks of a fax submission, follow up by calling the IRS Business and Specialty Tax Line at (267) 941-1099 (international). Be prepared for extended hold times.

Common Mistakes That Delay or Reject Applications

The most frequent errors include leaving Line 7b blank instead of writing "Foreign" and providing a passport number. Selecting the wrong entity type on Line 9a, which the IRS cross-references with state records. Providing an incomplete or incorrect entity name that does not match the state filing. Applying online, which will fail for applicants without an SSN or ITIN. And submitting to the domestic fax number instead of the international applicant line.

Each of these errors results in rejection or delay, requiring a new submission.

What to Do After Receiving Your EIN

With the EIN in hand, your immediate next steps are to open a U.S. business bank account, register for state tax accounts if applicable (sales tax, reemployment tax), establish your accounting system and chart of accounts, and ensure your annual filing calendar is set up, including Form 1120 for corporations and Form 5472 if foreign ownership exceeds 25%.

If you also need an Individual Taxpayer Identification Number for personal U.S. tax filing, TYM Consulting is an IRS Certifying Acceptance Agent that can process ITIN applications without requiring you to mail your original passport.