You can get an Employer Identification Number without a Social Security Number. The IRS issues EINs to foreign individuals and foreign-owned entities through Form SS-4, submitted by phone, fax, or mail. On the responsible-party line where a U.S. applicant would enter an SSN, you enter your ITIN if you have one, or the word “foreign” (or “N/A”) if you don’t.1Internal Revenue Service. Instructions for Form SS-4 (PDF) That flags the application for the IRS international processing team, and the lack of a domestic tax ID does not disqualify you.
Who Can Apply This Way
Any foreign person or entity with a U.S. federal tax reporting obligation qualifies. In practice that covers foreign corporations doing business in the United States, foreign-owned single-member LLCs, partnerships with foreign partners, non-resident individuals hiring U.S. employees, and foreign entities that need to comply with IRS withholding rules. Foreign investors buying U.S. real estate and non-residents starting a business that will earn U.S.-source income also fall into the group.
Every application must name a “responsible party” — the individual who ultimately owns or controls the entity and has enough authority over its funds to direct their disposition.2Internal Revenue Service. Instructions for Form SS-4 This has to be a human being, not another company, unless the applicant is a government body.3Internal Revenue Service. Responsible Parties and Nominees
One boundary worth naming: an EIN identifies a business. If you personally need to file a U.S. tax return, claim treaty benefits, or otherwise report income as an individual and you don’t have an SSN, you’ll also need an ITIN, which is a separate application on Form W-7.4Internal Revenue Service. U.S. Taxpayer Identification Number Requirement Getting an EIN doesn’t cover that.
What to Put on Form SS-4
Form SS-4 is two pages and available on the IRS website. Enter the entity’s exact legal name as it appears on your formation documents, or your full legal name as shown on your passport if you’re a sole proprietor. Put any trade name in the “doing business as” field. Foreign addresses are accepted in their normal international format.
On lines 7a and 7b, enter the responsible party’s full name and their SSN or ITIN. If the responsible party has neither, write “foreign” or “N/A” on line 7b.1Internal Revenue Service. Instructions for Form SS-4 (PDF) The form asks for a reason for applying (usually starting a new business or complying with withholding requirements) and a primary business activity. Keep these fields consistent with the entity name and responsible party; mismatches are a common cause of rejection.
If someone is applying on your behalf, complete the third-party designee section. That authority ends the moment the EIN is released to them, so any later dealings with the IRS about the account require the responsible party or a formal Power of Attorney.2Internal Revenue Service. Instructions for Form SS-4
How to Submit It
The IRS online EIN assistant requires the responsible party to have an SSN or ITIN, so if you have neither you can’t use it. That leaves three routes.
By Phone
Calling the IRS international line at 1-267-941-1099 is the fastest option. The line runs Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern Time. Have your completed Form SS-4 in front of you; the agent walks through each field and can issue the EIN on the call. This is the only method that produces the number the same day, which matters if you have a banking deadline or a closing.
By Fax
Fax a signed and dated Form SS-4 to 304-707-9471 from outside the U.S., or 855-215-1627 from inside the U.S.5Internal Revenue Service. Where to File Your Taxes for Form SS-4 Include a return fax number. The IRS faxes back a confirmation with your EIN in about four business days.6Internal Revenue Service. Employer Identification Number
By Mail
Send the completed form to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999.5Internal Revenue Service. Where to File Your Taxes for Form SS-4 Expect roughly four weeks.6Internal Revenue Service. Employer Identification Number Given the wait, mail really only makes sense when phone and fax aren’t available to you.
Your Confirmation Letter and How to Replace It
Once the IRS approves the application, it mails a CP 575 notice to the address on your form. That is your official EIN confirmation, and it typically arrives within four to six weeks of submission. Banks and other financial institutions want to see it when you open an account, so keep it somewhere you can find it.
If you lose the CP 575 or need another copy, call the IRS business line at 1-800-829-4933 and request a 147C verification letter. Only the entity’s owner or someone with a Power of Attorney on file can make the request. You can ask for the 147C to be faxed or mailed; a mailed copy takes four to six weeks, so fax is the better choice when you need it soon.
Your EIN is permanent. It never expires and cannot be canceled outright, only deactivated when the entity is dissolved. Store the number with your formation documents; you’ll reference it on every U.S. tax filing, bank application, and withholding certificate for the life of the entity.
The Filing Obligations Your EIN Triggers
Getting the EIN is the easy part. The moment it’s assigned, annual filing requirements begin, and this is where foreign applicants run into the most expensive surprises.
Any U.S. corporation that is at least 25% foreign-owned, and any foreign-owned single-member LLC treated as a disregarded entity, must file Form 5472 to report transactions with its foreign owner.7Office of the Law Revision Counsel. 26 USC 6038A – Information With Respect to Certain Foreign-Owned Corporations This applies even if the entity has no income and owes no U.S. tax. Capital contributions, loans from the owner, and rent-free use of property all count as reportable transactions.
Foreign-owned single-member LLCs face a wrinkle: they must submit a pro forma Form 1120 with “Foreign-owned U.S. DE” written across the top, with Form 5472 attached, by the Form 1120 due date including extensions. Only the name, address, and a few identification fields on the 1120 need to be filled in, but the package must be filed. It cannot be filed electronically; fax it to 855-887-7737 or mail it to the dedicated IRS address in Ogden, Utah.8Internal Revenue Service. Instructions for Form 5472
The penalty for late or missing Form 5472 is $25,000 per form, per year. If the IRS sends a notice and the failure continues past 90 days, another $25,000 accrues for every 30-day period after that. There is no cap.9Internal Revenue Service. International Information Reporting Penalties For a single-member LLC that earns nothing, accumulating $25,000 or more in penalties for a paperwork lapse is a painful outcome, and it’s more common than you’d expect.
Using the EIN at a U.S. Bank
Most foreign applicants get an EIN specifically to open a U.S. bank account, but the number alone won’t get you through the door. Federal anti-money-laundering rules require banks to verify each account holder through a Customer Identification Program. For non-U.S. persons, the bank needs your EIN plus at least one of the following: a passport number with country of issuance, an alien identification card, or another government-issued photo ID showing nationality or residence.10FFIEC. Assessing Compliance With BSA Regulatory Requirements – Customer Identification Program
For entity accounts, banks typically ask for documents proving the business legally exists: certified articles of incorporation, a current business license, or a partnership agreement. Many banks add their own requirements on top of the regulatory minimum, so expect to provide more than the law strictly requires. Call the bank’s international or commercial banking team before you apply, because requirements vary widely between institutions.
Keeping Your Records Current
If the responsible party changes because of a sale, a new managing member, or a restructuring, you have 60 days to report it to the IRS on Form 8822-B.11Internal Revenue Service. Form 8822-B, Change of Address or Responsible Party – Business Foreign entities miss this often, because ownership changes happen overseas with no thought given to U.S. filings. The same form handles address changes.
If you dissolve the entity or permanently stop U.S. operations, ask the IRS to deactivate the EIN. Before it will, all outstanding returns must be filed and any tax owed must be paid. Send a letter with the entity’s EIN, legal name, address, and the reason for deactivation to the IRS in Kansas City, MO 64108 or Ogden, UT 84201.12Internal Revenue Service. If You No Longer Need Your EIN Until you take that step, the IRS may keep expecting annual filings, which puts you back in Form 5472 penalty territory.