You can obtain an Employer Identification Number without having a Social Security Number. The important thing is selecting the correct application method, since only one of the four available routes requires a US taxpayer identification number.
An Employer Identification Number, commonly called an EIN, is a nine-digit federal tax identification number that US businesses need for many essential activities, including opening a business bank account, processing payroll, filing tax returns, applying for business credit, and maintaining documentation that may support certain visa petitions. Applicants with a Social Security Number can usually complete the online application in around fifteen minutes. However, international entrepreneurs without one often encounter instructions that assume they have a US tax number, leading them towards an application method they cannot use.
There are four principal ways to request an EIN. Only the online method requires a qualifying taxpayer identification number, while the other three are established IRS procedures available to eligible international applicants. This guide explains each option, the important sections of Form SS-4, common causes of processing delays, and the tax responsibilities that follow once an EIN is issued.
Why the EIN carries more weight than it used to
An EIN serves as a company’s federal tax identifier, much as a Social Security Number identifies an individual. Businesses use it across tax filings, employee wage reports, banking records, and other official documents. Without an EIN, many companies cannot open a business bank account, manage payroll, or submit the required federal business returns.
Three developments have made obtaining and maintaining an EIN particularly important for international business owners.
Banks examine business ownership more carefully. Anti-money-laundering requirements and beneficial-ownership checks have increased scrutiny of the individuals controlling a business. An EIN connected to a properly established company with a clearly identified responsible party can make the account-opening process more straightforward. Differences between company formation documents and IRS records can delay approval for weeks, and those inconsistencies may become relevant again when the business applies for credit.
Tax filing penalties can be substantial. A foreign-owned US single-member LLC generally needs to file Form 5472 together with a pro forma Form 1120 when the applicable reporting requirements are met, even when the business has no revenue. The penalty for failing to file is US$25,000, with an additional US$25,000 potentially applying for each related party for every 30-day period after the IRS issues its 90-day notice. These penalties are not necessarily proportionate to the size of the business. For that reason, professional accounting assistance can be particularly valuable for foreign-owned LLCs.
Immigration applications may require business evidence. Entrepreneurs considering investor immigration categories, including the E-2 Treaty Investor visa, may need to demonstrate that a genuine US business entity has been established. An EIN confirmation is often among the documents an immigration attorney requests when preparing the application.
What an EIN actually is
An EIN is also known as a Federal Tax Identification Number or FEIN. It contains nine digits and is formatted as XX-XXXXXXX when issued by the IRS.
Despite the word employer in its name, a business does not necessarily need employees to obtain one. Entities that commonly require an EIN include:
- LLCs, including single-member LLCs owned by non-US residents
- Corporations, including C-Corps and S-Corps
- Partnerships and multi-member LLCs
- Sole proprietors who hire employees, owe excise taxes, or maintain certain retirement plans
- Trusts, estates, and non-profit organisations
- Foreign entities with US federal tax obligations
A single-member LLC without employees or revenue may still need an EIN, particularly when opening a business bank account or meeting applicable filing requirements.
The four routes, compared
| Method | Needs US tax number | Speed | Who it suits |
|---|---|---|---|
| Online | Yes: SSN, ITIN or EIN | Immediate | US residents and applicants whose principal place of business is in the US or a US territory |
| Fax | No | About 4 business days | Most international founders |
| International phone | No | Same call | Applicants without a US residence or principal place of business |
| Post | No | About 4 weeks | Last resort |
One important distinction is frequently misunderstood in online guidance: the IRS online application does not necessarily require an SSN or ITIN specifically. According to the Form SS-4 instructions, the responsible party needs a valid taxpayer identification number, which can be an SSN, EIN, or ITIN. An existing EIN can therefore satisfy this requirement when someone already operates one US entity and wants to establish another.
The more significant restriction is the location of the business. The applicant’s principal place of business must be in the United States or a US territory to qualify for the online process. Having a personal taxpayer identification number does not remove this geographic requirement.
Method 1: Online
The online application is available through IRS.gov. The published operating hours cited for the service are Monday to Friday, 6:00 a.m. to 1:00 a.m. the following day; Saturday, 6:00 a.m. to 9:00 p.m.; and Sunday, 6:00 p.m. to midnight, Eastern time. The frequently repeated schedule of 7 a.m. to 10 p.m. on weekdays is outdated according to the original guidance.
- Visit IRS.gov and locate the official EIN application. Some commercial websites charge applicants for a service the IRS provides free of charge.
- Choose the correct legal entity type.
- Complete the questions about the business structure, formation state, and responsible party.
- Supply the responsible party’s SSN, ITIN, or existing EIN.
- Submit the application and obtain the EIN displayed on the screen. Save the confirmation immediately, because a paper copy is not automatically sent afterwards.
Two limitations deserve attention before starting. The application session expires after 15 minutes of inactivity and cannot be resumed, and the IRS limits each responsible party to one EIN issued per day. Prepare the required business details in advance to avoid losing progress.
Method 2: Fax – the usual route for foreign founders
Form SS-4 can be downloaded without charge from the IRS website. For many international business owners, submitting this form by fax is a practical way to request an EIN, and the IRS regularly processes applications through this route.
Pay particular attention to the following fields:
- Line 1 – Enter the company’s full legal name exactly as it appears on its formation documents. Do not substitute a trading name or alter the registered name.
- Lines 4a-4b – Provide the mailing address. Applicants can generally use an overseas address or an appropriate US registered agent address.
- Line 7a – Identify the responsible party by name. This must be an individual rather than a company, except where the applicant falls within the applicable government-body exception.
- Line 7b – Enter the responsible party’s taxpayer identification number. If the individual has no qualifying number and is not eligible for one, the IRS instructions permit entering “foreign” or “N/A”.
- Line 9a – State the reason for requesting the EIN. Common answers include “Started a new business” and “Banking purpose”.
- Line 12 – Indicate the number of employees expected during the next twelve months. Enter zero if none are anticipated.
Check the international fax number directly on IRS.gov before sending the form. It is different from the domestic fax number. The December 2025 revision of the SS-4 instructions identified a new location for fax numbers and mailing addresses, meaning some older articles may contain obsolete contact details.
The expected turnaround is approximately four business days. The IRS returns the processed form by fax, so applicants should provide a working return fax number. Keep the stamped form in a secure location because banks, accountants, and legal professionals may request it again.
Method 3: International phone – fastest if you qualify
The IRS international EIN application telephone number is +1 267-941-1099, with the published hours stated as 6:00 a.m. to 11:00 p.m. Eastern time, Monday to Friday. The number is not toll-free.
This application route is designed for eligible international applicants who do not have a legal residence or principal place of business in the United States. The Form SS-4 instructions distinguish these applicants from domestic taxpayers, for whom the IRS no longer issues EINs through the telephone application process.
Complete Form SS-4 before calling so that the required details are readily available. The IRS representative will work through the application with you, and qualifying applicants can receive the EIN during the call, with written confirmation following by fax or post. Applicants calling from Africa, Asia, or the Middle East should account for the time difference when choosing when to contact the IRS.
Method 4: Post
The postal application route generally takes approximately four weeks according to the original guidance. This is shorter than the commonly quoted estimate of four to six weeks, although actual processing times can vary.
Use postal submission when fax and telephone applications are not practical options.
For many international entrepreneurs, the main question is whether an SSN or ITIN is compulsory before an EIN can be issued. The answer is no.
The personal taxpayer identification number requirement applies to the online application route. Eligible international applicants can use fax, telephone, or postal procedures without an SSN or ITIN, following the instructions for the responsible party’s identification details on line 7b.
Do you need an ITIN first? No. An EIN can be obtained before applying for an ITIN, and that is often the practical sequence. A foreign owner may subsequently need an ITIN to meet applicable individual US tax filing obligations. That application uses Form W-7, with the processing estimate in the original guidance being approximately seven weeks, increasing to nine to eleven weeks during filing season or for applications submitted from overseas.
Sequence matters. Establish the legal entity before applying for an EIN. Form SS-4 asks for the company’s formation date, meaning the business must already exist legally. Applying before formation and attempting to correct the details later can create inconsistencies between the EIN record and state registration documents.
Three worked examples
The following situations are illustrative examples rather than guarantees of individual outcomes.
A consultant in Lagos without a US taxpayer identification number. She establishes a Wyoming LLC to invoice American clients. After completing Form SS-4, she enters “foreign” on line 7b and sends the form to the IRS international fax number, providing her own fax number for the response. Around four business days later, she receives the stamped form. She uses the documentation to apply for an online business bank account and later requests an ITIN for applicable personal tax reporting. The government application cost is zero.
A couple preparing an investor visa application. They establish a Delaware C-Corp to serve as their investment vehicle. Their immigration attorney needs the EIN promptly, so they use the international telephone application route. They receive the number during the call and incorporate it into the supporting documentation for their petition.
A visa holder with an SSN starting a side business. She establishes an LLC and applies through the online EIN tool, receiving the number within minutes. However, whether her immigration status permits her to operate that business is a separate question that must be addressed with an immigration attorney.
What happens next
Receiving an EIN starts the company’s compliance responsibilities rather than completing them.
Open a business bank account. The EIN and company formation documents are commonly required. Non-resident founders may find online-first business banking services more accessible than traditional branch-based institutions.
Map your filing obligations. Annual reports, franchise taxes, and state compliance requirements vary considerably. Delaware, Wyoming, and California have different rules and costs.
Understand which federal return applies. A foreign-owned single-member LLC may need to submit Form 5472 with a pro forma Form 1120. A C-Corp generally files Form 1120. Given the US$25,000 penalty associated with certain Form 5472 failures, seek an accountant who understands foreign-owned US businesses rather than relying solely on a general bookkeeper.
Arrange appropriate business insurance. General liability insurance may be useful for many operating businesses. Workers’ compensation requirements depend on the relevant state and the business’s employment circumstances.
Register for state taxes separately. An EIN is a federal identifier, not a universal tax registration. Sales tax accounts, state income tax obligations, and employer registrations may require separate applications.
Seven mistakes that cause delays
- Using the online application without satisfying its requirements. Applicants who lack a qualifying tax number or whose principal place of business is outside the permitted area should investigate the international fax or telephone route.
- Listing a company as the responsible party. The responsible party must generally be a real individual, usually the principal owner or another qualifying person.
- Entering the wrong legal entity name. Copy the name directly from the formation certificate.
- Applying before the business has been legally formed. The application requests the entity’s formation date.
- Misplacing the EIN confirmation. Save a digital copy as soon as it arrives and maintain a secure backup.
- Paying for a service presented as a government fee. The IRS issues EINs without charging an application fee.
- Submitting duplicate applications for the same company. Contact the IRS Business and Specialty Tax Line to check the existing application or number before submitting another request.
EIN, ITIN and SSN
An EIN identifies a business for federal tax administration. A Social Security Number identifies an individual and is generally issued to eligible US citizens and people authorised to receive one. An Individual Taxpayer Identification Number, or ITIN, is used by individuals who need a US taxpayer identification number but are not eligible for an SSN.
International business owners may eventually need two of these identifiers: an EIN for their company and an ITIN for relevant personal tax filings. Depending on their circumstances, they may also qualify for an SSN later through employment authorisation or another eligible status.
Do you need a filing service?
For a straightforward single-member LLC with a clearly identifiable responsible party, professional application assistance may not be necessary. Form SS-4 is relatively short, and many entrepreneurs complete it successfully without paying a third party.
Professional support becomes more valuable when the application involves:
- Multiple ownership layers or a foreign corporate owner
- A trust or estate
- No practical access to an international fax service
- Uncertainty about the company’s tax classification, including partnership, S-Corp, or C-Corp treatment. Consult an accountant before completing the related SS-4 fields because the answers can affect subsequent tax obligations.
If you decide to hire a professional, consider a licensed CPA, enrolled agent, or attorney with relevant experience. An unregulated document preparation service may not be suitable when the application raises material tax questions.
One note on immigration
An EIN does not grant permission to work in the United States and does not determine whether someone qualifies for a particular visa. Federal tax registration and immigration status are separate matters.
However, immigration restrictions can affect how a foreign national operates a business. Certain visa categories limit active business management or self-employment. If the company forms part of a broader immigration strategy, obtain advice from a licensed immigration attorney before proceeding, particularly regarding entity formation, EIN timing, and investment-based petitions.
Edge cases that come up
Can I reuse an old EIN? No. An EIN belongs to the relevant entity and cannot be transferred or sold for use by another business.
My business is changing structure. Some structural changes require a new EIN, while others do not. Confirm the applicable rule with the IRS or a qualified accountant before applying again.
The IRS says an EIN already exists. Contact the Business and Specialty Tax Line. The IRS may be able to locate the existing number using information about your company.
Checklist
Before applying:
- Confirm that the entity has been legally formed in its state.
- Check that the legal name exactly matches the formation documents.
- Identify the responsible party and establish whether they have a qualifying taxpayer identification number.
- Confirm the mailing address, whether in the US or overseas.
- Choose the application route that matches your circumstances.
- Verify the current fax number or telephone details on IRS.gov.
After the number arrives:
- Save the EIN confirmation in two secure locations.
- Apply for a business bank account.
- Complete applicable state tax registrations.
- Confirm federal filing obligations with an accountant, including Form 1120, Form 1065, Form 5472, or Schedule C where applicable.
- Record ongoing state reporting and compliance deadlines.
This guide provides general educational information about the EIN application process and is not tax, legal, or immigration advice. Requirements and processing times can change. Check the latest information on IRS.gov and consult a qualified CPA, enrolled agent, or attorney about your particular circumstances.
Disclosure: This material is for general information and should not be treated as legal, immigration, tax, or financial advice. Rules, fees, thresholds, and eligibility requirements may change and can differ according to individual circumstances. Confirm current requirements with the relevant official authority and consult an appropriately qualified professional before making decisions.