Who Needs an EIN?
International businesses generally must obtain an EIN if they:
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Operate a U.S. LLC or corporation (even with no U.S. employees)
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Have U.S.-source income subject to reporting or withholding
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Hire U.S. employees or contractors (1099 reporting)
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Open a U.S. business bank account
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File U.S. tax returns (e.g., Form 1120, 1120-F, 1065)
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Register for state taxes (sales tax, payroll, franchise tax)
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Act as a withholding agent for U.S. taxes
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Key point: You do not need to be physically located in the U.S. to obtain an EIN.
Business Types That Commonly Need an EIN
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Foreign-owned single-member LLCs (required, even without employees)
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Multi-member LLCs
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C-Corporations and S-Corporations
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Foreign corporations doing business in the U.S.
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Non-U.S. partnerships
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Branches or subsidiaries of foreign companies
EIN vs ITIN vs SSN (For Non-Residents)
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EIN → Business tax ID (required for the company)
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ITIN → Individual tax ID for non-resident owners (optional in many cases)
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SSN → Not required for foreign owners
You can get an EIN without an SSN or ITIN.
How International Businesses Apply for an EIN
Option 1: Apply online
https://www.einregister.online/
Option 2: Apply by Phone (502) 547-2551
Why an EIN Is Critical for International Businesses
An EIN is commonly required to:
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Open a U.S. business bank account
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Use U.S. payment processors (Stripe, PayPal, Amazon)
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File required IRS information returns
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Register for sales tax or payroll taxes
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Maintain corporate compliance and credibility
Special Compliance Rules for Foreign-Owned LLCs
Foreign-owned U.S. LLCs must comply with additional IRS rules, including:
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Form 5472 filing requirements
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Reporting certain transactions between the U.S. entity and foreign owners
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Maintaining proper U.S. accounting records
Failure to comply can result in significant penalties, even if no tax is owed.
Common Mistakes to Avoid
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Assuming an EIN isn’t needed because there are no employees
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Using the owner’s foreign tax number instead of an EIN
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Filing Form SS-4 incorrectly (entity type errors are common)
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Missing Form 5472 filing obligations
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Delaying EIN application and holding up banking or payments
Quick Summary
| Question | Answer |
|---|---|
| Can a foreign business get an EIN? | Yes |
| Is a U.S. address required? | No |
| Is an SSN or ITIN required? | No |
| Is an EIN required to open a U.S. bank account? | Usually |
| Is an EIN required with no employees? | Often |
https://www.irs.gov/businesses/small-businesses-self-employed/if-you-no-longer-need-your-ein