How Foreign Entities Can Get an Employer Identification Number (EIN) in the United States?

How to apply for an Employer Identification Number (EIN) as a Foreign Entity?

There are several methods for applying for an EIN. If you are applying for an EIN as a foreign entity, you may use the following methods:

• Online Method to Apply for an Employer Identification Number (EIN

  The online application process is available for entities whose principal business, office, agency, or legal residence is in the United States or its territories. Hence, this method requires the foreign entity to have a U.S.-based address, implying that its principal place of business is located within the U.S.

  Generally, the responsible party is required to enter their name, personal U.S. taxpayer ID number, and signature. The responsible party is the individual who oversees, manages, or directs the entity. For example, a general partner of a partnership is considered to be a responsible party. Therefore, such a responsible party is required to possess a U.S. taxpayer ID number, such as a Social Security Number (SSN) or an Individual Taxpayer Identification Number ( ITIN).

  Next, let’s understand how a foreign entity can file for an EIN online.

  • How to file for an Employer Identification Number (EIN) online?

    An online EIN application is completed by filling out the online form on the following IRS website.

    The application may require the following information:

    • A valid Taxpayer Identification Number (TIN), such as a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN).
    • Information about the business, including its legal name, entity type, and the reason for requesting an EIN.
    • The name and TIN of the responsible party, defined as the individual who manages or controls the business and its finances, should be provided.

    The processing of the EIN application usually takes some time, depending on whether the entities have been officially formed with the respective state. For example, if the entity has not been formed with the state, the EIN application may be delayed.

  Next, let’s understand how foreign entities apply for an EIN via mail, fax, and phone.

• Mail, Fax, and Phone Application Process to Apply for an Employer Identification Number (EIN)

  If the foreign entity’s principal business, office agency, or legal residence is outside the U.S., then it may not use the online method to obtain an EIN. Therefore, they may request an Employer Identification Number (EIN) by completing Form SS-4, which may be submitted by mail, fax, or phone.

  Next, let’s understand how to fill in Form SS-4.

  • How to fill in Form SS-4

    Foreign entities use Form SS-4 to apply for an Employer Identification Number (EIN). This form collects various information about the business.

    This includes the following:

    • • The mailing address: You should enter your mailing address, which may be within or outside the United States. A foreign entity may enter its non-U.S. mailing address in Form SS-4.
      • The type of entity (e.g., a partnership or LLC).
      • The reason for requesting an EIN.
      • The relevant industry associated with the business.
      • The legal name of the foreign entity, any trade or DBA names.
      • If needed, the name of a trustee, executor, or fiduciary.
      • The name of the responsible party: A responsible party is the person who owns, controls, or manages the foreign entity.

    Form SS-4 requires the responsible party’s U.S. taxpayer identification number (SSN or ITIN). If the responsible party does not have an SSN or ITIN, the entity can write ‘Foreign’ in Box 7b.

    Next, let’s understand how a foreign entity may use a third-party designee for an EIN application.

  • Employer Identification Number (EIN) Application using a Third-Party Designee

    A foreign entity may authorize a third-party designee to assist with the EIN application. A third-party designee is an individual or organization appointed solely to submit Form SS 4 and communicate with the IRS during the EIN application process. To grant this authority, the relevant section of Form SS 4 should be completed and signed. Once the IRS assigns and communicates the EIN, typically by fax or phone, the third-party designee’s authority automatically ends and does not extend to any ongoing IRS matters.

    Now, let us understand how a foreign entity can apply via the various offline methods in the following sections.

  • Application via Mail

    Foreign entities may apply for an Employer Identification Number (EIN) by mailing a completed IRS Form SS-4.

    The following is the IRS Mailing Address for Foreign Applicants:

    Internal Revenue Service

    Attn: EIN International Operation

    Cincinnati, OH 45999

    Please note that it may take several weeks to receive a business EIN when applying by mail from outside the United States. After the IRS receives the application by mail, its processing time is approximately four weeks. Be sure to factor in additional time for the EIN to arrive by mail after it has been processed.

    Next, let’s understand the EIN application process via Fax.

  • Application via Fax

    Foreign entities can fax their completed Form SS-4 to the IRS at the dedicated fax number for individuals outside the U.S.: 304-707-9471. Generally, it takes about 4 business days to receive an EIN after submitting a request by fax.

    Next, let’s understand the EIN application process via Phone.

  • Application via Phone

    Alternatively, foreign entities may apply for an EIN by phone at 267-941-1099 between 6 a.m. and 11 p.m. Eastern Time, Monday through Friday.

    The person authorized to obtain the EIN may call the IRS to apply. Such a person is generally the responsible party or a third-party designee authorized to act on behalf of the business.

    It helps to prepare responses to the Form SS-4 questions before the call to expedite the process. By the end of the call, the EIN may be issued if all of the information supplied is correct and comprehensive.