1. No Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN)
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Problem: The IRS EIN application form (Form SS-4) asks for a “responsible party” with an SSN, ITIN, or existing EIN.
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Why it matters: Non-U.S. residents often don’t have any of these.
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Solution:
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You can leave that field blank and note “Foreign” on Form SS-4.
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You must apply by phone or fax/mail (not the online application), since the online system requires an SSN or ITIN.
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2. Limited Access to the Online Application System
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Problem: The IRS online EIN application is available only to applicants with a U.S. taxpayer ID and a U.S. address.
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Solution:
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Foreign entities must apply by fax or mail to the IRS (or sometimes by phone).
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Processing time can be 2–4 weeks by fax, and 4–6 weeks by mail.
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3. Difficulty Contacting the IRS
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Problem:
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International phone calls to the IRS Business & Specialty Tax Line can be costly and time-zone-challenging.
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Wait times can be long, and some agents may not be familiar with foreign entity structures.
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Solution:
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Use the dedicated international number: +1-267-941-1099 (not toll-free).
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Call during U.S. business hours (Mon–Fri, 6 a.m.–11 p.m. Eastern Time).
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4. Unclear U.S. Business Structure
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Problem: Many non-U.S. applicants aren’t sure how to classify their U.S. business for IRS purposes — LLC, corporation, or foreign entity.
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Solution:
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Consult a U.S. tax advisor before applying.
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The EIN form (SS-4) requires the entity type and reason for applying — these choices affect future tax filings.
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5. Mailing Address & Delivery Issues
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Problem:
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The IRS requires a mailing address for correspondence. Foreign addresses are accepted, but IRS mail delivery can be slow or inconsistent abroad.
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Solution:
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Consider using a U.S. mailing address (e.g., registered agent or virtual office) to receive IRS notices reliably.
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6. Confusion About Documentation
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Problem: The IRS doesn’t require incorporation documents for EIN issuance, but many applicants assume they need to attach them.
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Solution:
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Usually, only the Form SS-4 is required.
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However, be prepared to provide supporting documents (like your certificate of formation) if the IRS requests verification.
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7. Delays or Lost EIN Confirmation Letters
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Problem: It’s common for foreign applicants not to receive their CP 575 confirmation letter by mail.
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Solution:
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You can call the IRS to request a replacement letter (Form 147C).
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Always keep fax confirmation pages or any correspondence showing your EIN approval.
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8. Misunderstanding Tax Obligations
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Problem: Some foreign entities believe that obtaining an EIN automatically creates a U.S. tax filing requirement — which isn’t always true.
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Solution:
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An EIN by itself doesn’t trigger taxation.
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Filing obligations depend on your U.S. activities, ownership, and structure.
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Always confirm with a U.S. tax professional.
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9. Processing Time and Bureaucracy
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Problem: Manual review for foreign applications makes processing slower.
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Solution:
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Fax is faster than mail.
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Include a return fax number on your SS-4 form to get your EIN faster (usually within 1–2 weeks).
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10. Confusion Between EIN and ITIN
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Problem: Non-U.S. individuals sometimes think they need an EIN when they actually need an ITIN (for personal tax filing).
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Solution:
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EIN → for businesses, trusts, or entities.
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ITIN → for individuals filing U.S. taxes but not eligible for an SSN.
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