How to Get a Foreign EIN Number: Form SS-4, Submission, and Approval

A foreign entity gets an EIN by completing IRS Form SS-4 and submitting it by international phone, fax, or mail. The IRS online EIN tool is closed to applicants whose principal business is outside the United States or its territories, so those three channels are the only ways to get an EIN for a foreign entity.¹ The application is free. How fast you get the number depends entirely on which channel you use: phone gives you the EIN during the call, fax generally takes about four business days, and mail runs roughly four weeks before you even factor in international delivery.²

What to Have Ready on Form SS-4

Form SS-4 is titled “Application for Employer Identification Number” and is available from the IRS website.³ Fill it out completely before you call or send anything. The IRS will not process an incomplete form, and blank fields without explanation are the most common cause of delays.

You need the following:

The legal name of the entity, exactly as it appears on your formation documents. No abbreviations, no nicknames.
A physical address. A foreign address is fine, but a P.O. box alone is not.
Your entity type for U.S. tax purposes: corporation, partnership, or disregarded entity.
A reason for applying, such as compliance with withholding regulations or starting a new business.
A description of your principal business activity and the specific products or services involved.
The full legal name of the responsible party and that person’s taxpayer identification number.

Line 7b asks for the responsible party’s Social Security Number or Individual Taxpayer Identification Number. If the responsible party has neither and is ineligible to obtain either, the IRS instructions direct you to enter “foreign” or “N/A” in that field.² Do not leave it blank. This is the single field that most often trips foreign applicants.

The broader rule from the IRS is to fill in every line that applies to your entity and to write “N/A” on lines that do not apply. An empty line signals an incomplete form; “N/A” signals a considered answer.

Who the Responsible Party Has to Be

Every application must name a responsible party: the individual who owns or controls the entity’s funds and assets. The IRS requires a person, not another company. The only exception is for government entities.⁴ For a private foreign company, that means the owner, managing director, or senior executive who exercises ultimate control.

One practical limit catches applicants who are forming several U.S. entities at once. The IRS issues only one EIN per responsible party per business day.¹ If you have multiple entities to set up, either stagger the applications across days or name different responsible parties for each.

Many foreign applicants also appoint a third-party designee in the signature section of Form SS-4. This authorizes an accountant, attorney, or other professional to discuss the application with the IRS and receive the EIN on the entity’s behalf. The authorization ends once the number is assigned and delivered, so no ongoing relationship with the IRS is created. If you name a designee, the signature section must be completed. An unsigned form with a designee named will not be processed.

How to Submit the Application

Foreign applicants have three channels. Pick one and use only that one. Sending the same application by two methods can result in the IRS assigning duplicate EINs, which then has to be untangled through additional correspondence.²

Phone

The international EIN phone line is 267-941-1099, open Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern Time. It is not toll-free, so international calling charges apply.⁵ An IRS agent walks through your completed Form SS-4 line by line and issues the EIN during the call. You can use the number right away. Have the form filled in before you dial; the agent takes the information exactly as it appears on the form.

Fax

Fax the completed Form SS-4 to 304-707-9471 from outside the United States, or 855-215-1627 from inside the U.S.⁶ Under the Fax-TIN program, you will generally receive your EIN by return fax within four business days.² Put a return fax number on your cover sheet so the IRS can send the assigned number back.

Mail

Mail the completed form to: Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999.⁷ The IRS estimates roughly four weeks to process mailed applications, and international delivery adds to that on both ends.² Mail is the slowest option by a wide margin. Use it only if phone and fax are not realistic for you.

Mistakes That Get Applications Kicked Back

Based on the Form SS-4 instructions, these are the errors that most often stall foreign applications:

Abbreviating the legal name on Line 1. The entity name has to match the formation documents exactly.
Leaving Line 7b blank when the responsible party has no U.S. taxpayer ID. Enter “foreign” or “N/A” instead.
Checking “Other” on Line 9a without describing the entity type and the return you plan to file. “N/A” here is not sufficient.
Skipping Lines 16 and 17. Both the general business activity category and a specific description are required.
Missing signatures, particularly when a third-party designee is named. Without a signature, the designee authorization is not valid and the form will not be processed.

What You Get After Approval

Whichever channel you used, the IRS mails a confirmation notice called CP 575 to the address on your application. That notice contains the EIN, the business name on file, and the federal tax forms your entity is required to file. Keep it somewhere secure. Banks and other institutions routinely ask for it when opening accounts or verifying tax status.

If the CP 575 is lost or never arrives, you can request a replacement letter called Letter 147C (EIN Previously Assigned) by contacting the IRS. An entity transcript is another way to confirm the number.⁷ Either document satisfies the verification most banks require.

Keeping the EIN Record Current

The EIN itself is permanent. The IRS does not reuse or reassign the number, even if the entity later stops operating in the United States. The information tied to that EIN, though, has to stay current.

If the responsible party changes, file Form 8822-B (Change of Address or Responsible Party — Business) within 60 days of the change.⁸ This is required, not optional. The same form handles address changes. Skipping this step creates problems later when you need to verify identity with the IRS, because the agency compares what you say against what is on file.

If the foreign entity permanently ends all U.S. business activities and you want to close the IRS account, send a written letter to the IRS in Cincinnati, OH 45999. Include the entity’s legal name, EIN, address, the reason for closing, and, if you still have it, a copy of the original CP 575 notice. The IRS will not close the account until all required tax returns are filed and all taxes are paid.⁹

One Thing the EIN Does Not Cover

Getting an EIN is a tax matter with the IRS. Foreign entities that register to do business in a U.S. state, by filing for a certificate of authority or foreign qualification with a secretary of state, face a separate federal requirement to file beneficial ownership information (BOI) reports with the Financial Crimes Enforcement Network. A March 2025 interim final rule exempted domestic U.S. companies from BOI reporting, but foreign entities registered in a U.S. state remain subject to it. New foreign entities that register on or after March 26, 2025, have 30 calendar days from the effective date of registration to file the initial BOI report.¹⁰ This area has seen ongoing litigation and rule changes, so check FinCEN’s site for current deadlines. The BOI report is separate from the EIN application and from your tax filings, and it is an obligation many foreign entities miss entirely.

1
Internal Revenue Service. Get an Employer Identification Number
2
Internal Revenue Service. Instructions for Form SS-4 (12/2025)
3
Internal Revenue Service. About Form SS-4, Application for Employer Identification Number (EIN)
4
Internal Revenue Service. Responsible Parties and Nominees
5
Taxpayer Advocate Service. Getting an EIN
6
Internal Revenue Service. Where to File Your Taxes for Form SS-4
7
Internal Revenue Service. Employer Identification Number
8
Internal Revenue Service. Form 8822-B – Change of Address or Responsible Party — Business
9
Internal Revenue Service. Closing Your Business
10
FinCEN.gov. Beneficial Ownership Information Reporting