How international founders get an EIN for a US company

An Employer Identification Number (EIN) is the nine-digit federal tax ID the IRS assigns to a business. For a US company owned by someone outside the United States, it is usually the first thing a bank, payment provider or accountant asks for. Getting one is free from the IRS, but the route most guides describe, the online application, is generally not available to international founders. This article explains why, which methods do work, and how to avoid the mistakes that cause delays.

What an EIN is used for

Think of the EIN as the company's tax identity. You will generally need it to:

• File federal tax returns and information returns, including Form 5472 for foreign-owned single-member LLCs
• Open a US business bank account or apply to a payment processor
• Hire employees and run payroll
• Complete tax forms that customers or platforms request, such as Form W-9 or W-8BEN-E
• Apply for state tax registrations

An EIN identifies the business, not you personally. It does not give you a credit history, a visa, or permission to work in the United States.

Does every company need one?

Corporations and multi-member LLCs file their own federal returns, so they need an EIN. The rules are looser for a single-member LLC: the IRS says a disregarded single-member LLC needs its own EIN if it has employees or certain excise tax obligations, and otherwise reports its activity on the owner's return.

For a foreign-owned single-member LLC, the practical answer is still yes. The company generally files Form 5472 every year, which asks for its EIN, and almost every US bank and payment provider requires one before opening an account.

Who the "responsible party" is

Every EIN application names a responsible party. The IRS defines this as the person who owns, controls or exercises effective control over the business. A few rules matter here:

• The responsible party must be an individual, not a company (government entities are the only exception).
• Nominees are not allowed. Someone who has no real control, such as a formation agent or a hired director, should not be listed as the responsible party.
• If the responsible party changes later, the IRS asks you to report it on Form 8822-B within 60 days.

For most small companies, the responsible party is the founder or the majority owner.

The four ways to apply

The IRS offers four methods. Which ones you can use depends on where the business is based and whether the responsible party has a US taxpayer number.

The IRS also notes that high volumes can cause processing delays, so treat these as typical ranges rather than promises.

Why the online application usually does not work

The IRS lists two conditions for the online application that rule out most international founders:

1. The organization must have its principal place of business in the United States or a US territory.
2. The responsible party must have a valid SSN or ITIN.

If your principal place of business is outside the US, the IRS directs you to apply by phone, fax or mail instead.

Applying by phone

The IRS runs a phone line for international applicants: 267-941-1099. It is not toll-free and operates Monday to Friday, 6 a.m. to 11 p.m. Eastern time. The IRS asks for the same information that appears on Form SS-4, so complete the form first and keep it in front of you during the call.

Applying by fax or mail

For applicants with no legal residence, principal place of business or principal office in a US state, the IRS lists dedicated fax numbers and a separate mailing address in its EIN pages and the Form SS-4 instructions. Use the numbers and address the IRS currently publishes; they differ from those used by US-based applicants. Include a return fax number if you fax, because the IRS generally faxes the EIN back.

Applying without an SSN or ITIN

You do not need an ITIN just to get an EIN. The Form SS-4 instructions say that if the responsible party does not have and is not eligible to obtain an SSN or ITIN, you should enter "foreign" or N/A on line 7b. An entry is still required, so do not leave the line blank.

An ITIN is a different thing. The IRS issues ITINs only to people who have a federal tax purpose and are not eligible for an SSN, and the application generally must include a tax return unless an exception applies. An ITIN is for tax purposes only: it does not authorize work in the US or qualify you for Social Security benefits.

Preparing Form SS-4 correctly

Most delays come from small errors on the form. Before you apply, confirm:

• Legal name (line 1). Use the company name exactly as it appears on the state-approved formation document, including "LLC" or "Inc."
• Responsible party (lines 7a and 7b). The individual's full name, plus SSN, ITIN, or "foreign" if neither applies.
• Entity type (line 9a). For a US disregarded entity wholly owned by a foreign person that needs an EIN for Form 5472 filing, the SS-4 instructions say to check "Other" and write "Foreign-owned U.S. disregarded entity-Form 5472". Line 9a is not a tax classification election.
• Number of members (line 8b). For an LLC, the number of members on the application should match your operating agreement.
• Reason for applying and start date. Usually "Started new business" and the formation date.
• Signature. The form must be signed by an authorized person, such as the sole member or a principal officer.

Third party designees

Form SS-4 has a Third Party Designee section. If you complete it and sign the form, the named designee can answer the IRS's questions about the application and receive the newly assigned EIN. According to the IRS, the designee's authority ends once the EIN is assigned and released, and the official EIN notice is still mailed to the taxpayer. This is how formation services and tax professionals typically help with applications.

A realistic order of operations

International founders often try to do everything at once. A calmer sequence looks like this:

1. Wait for state approval. The formation document gives you the final legal name and formation date.
2. Confirm ownership details. Make sure the operating agreement or share records match what you will put on the form, including the number of members.
3. Complete Form SS-4. Double-check names, addresses and the responsible party entry.
4. Choose a method. Phone, fax or mail, depending on your situation and how quickly you need it.
5. Receive and save the EIN. Store the number and the IRS notice with your formation documents.
6. Open accounts. Apply to banks or payment providers using exactly the same details.
7. Calendar your first tax filing. Do this the day you receive the EIN, not the week before it is due.

Common mistakes that cause delays

• Applying before the company exists. Wait until the state has approved your formation document, so the legal name and date are final.
• Applying more than once. The IRS limits applicants to one EIN per day, and duplicate applications create records that are hard to untangle.
• Name mismatches. A missing comma or "LLC" vs "L.L.C." can cause problems with banks later.
• Listing a nominee as responsible party. The IRS says nominees cannot apply and should not be listed.
• Paying for promises of an "instant" EIN. The IRS issues EINs free of charge, and without an SSN or ITIN there is no instant route. Look for a provider that states a clear deadline, when its clock starts and what happens if it misses it.

After you receive your EIN

• Keep the IRS notice safe. The IRS mails an EIN confirmation notice to the taxpayer at the mailing address on the application. Banks often ask for a copy.
• Update the IRS when things change. Use Form 8822-B for a new responsible party, address or location.
• Mark your tax calendar. A foreign-owned single-member LLC generally files Form 5472 with a pro forma Form 1120 by April 15 for a calendar year, and the IRS penalty for not filing is $25,000. Other entity types have their own returns.
• Open accounts with consistent details. Use the same legal name, address and EIN everywhere.

How Firmlane helps

EIN assistance is included on eligible Firmlane orders at no Firmlane fee, and it comes with our guaranteed ein within 4 weeks, including for founders without an SSN or ITIN. We prepare the application with details that match your formation documents, submit it and track it in your account.

• When the clock starts: The 4 weeks start once your company has been approved by the state and we have your complete EIN information.
• What pauses it: The clock pauses while we are waiting for information or a signature from you. Your information must be complete and accurate, and the responsible party must be able to sign the IRS application.
• If we miss it: If your EIN is not delivered within 4 weeks, we keep working on it at no cost and refund every Firmlane fee you paid on the order, or $100, whichever is more.

EINs are issued by the IRS. Firmlane prepares and submits your application through its established process and follows it through until your EIN is issued. Firmlane is not affiliated with the IRS.

Next steps

• Learn how EIN assistance works and what is included in pricing.
• New to US companies? Read the international founders guide and our article on forming a US company as a non-US resident.
• Applying from India? Our India guide covers the EIN, banking and the Indian rules side by side.
• For tax filings after formation, see bookkeeping and tax support.
• Ready to begin? Start your company, or contact us with questions about our process.

Sources

• IRS: Get an employer identification number (opens in a new tab)
• IRS: Employer identification number (opens in a new tab)
• IRS: Instructions for Form SS-4 (opens in a new tab)
• IRS: Responsible parties and nominees (opens in a new tab)
• IRS: Single member limited liability companies (opens in a new tab)
• IRS: Individual taxpayer identification number (ITIN) (opens in a new tab)
• IRS: Instructions for Form 5472 (opens in a new tab)

Last reviewed: 2026-10-17.