EIN for Non-Residents and ITIN Holders

Dec. 20, 2025, 5:22 p.m.
Non-U.S. residents and ITIN holders can legally obtain an EIN (Employer Identification Number) from the IRS—even if they do not live in the United States. An EIN is often required to operate, tax, and bank a U.S. business.
EIN for Non Residents

What Is an EIN?

An EIN is a federal tax identification number issued by the IRS to identify a business entity.
It functions like a Social Security Number (SSN), but for businesses.

 Who This Applies To

You may need an EIN if you are:

  • A non-U.S. resident owning a U.S. business

  • An ITIN holder (Individual Taxpayer Identification Number)

  • A foreign national with no SSN

  • A foreign-owned LLC or corporation

  • A non-resident hiring U.S. employees or contractors

 Do Non-Residents Need an ITIN to Get an EIN?

No.
An ITIN is not required to obtain an EIN.

  • You can apply for an EIN without an SSN or ITIN

  • The IRS allows foreign applicants to apply using Form SS-4

However:

  • An ITIN may still be required later for personal tax filings or certain reporting obligations

 How Non-Residents Apply for an EIN

Apply Online

 EIN Requirements for Common Non-Resident Business Types

 Foreign-Owned LLC (Single-Member)

  • EIN is required

  • Owner does not need an ITIN to apply

  • IRS reporting (Form 5472) may apply

 Multi-Member LLC or Partnership

  • EIN is required

  • Partners may need ITINs for tax reporting

 U.S. Corporation (C-Corp or S-Corp)

  • EIN required

  • S-Corp has ownership restrictions for non-residents

 Why Non-Residents Need an EIN

An EIN is required to:

  • Open a U.S. business bank account

  • File federal tax returns

  • Hire employees or contractors

  • Apply for business licenses

  • Obtain permits (including trucking, logistics, or trade permits)

  • Establish business credit

 Common Mistakes to Avoid

 Leaving SS-4 line 7b blank incorrectly
 Using personal names instead of legal business names
 Not understanding ongoing IRS reporting obligations

 EIN vs. ITIN (Quick Comparison)

Feature EIN ITIN
Purpose Business identification Individual tax ID
Who Needs It Businesses Individuals
Required to Apply for EIN  No —
Used for Taxes  Business taxes ✔Personal taxes

 Key Takeaways

  • Non-residents can get an EIN without an SSN or ITIN

  • An ITIN may still be required later for personal tax filings

  • Foreign-owned U.S. businesses should understand ongoing IRS compliance rules

 

https://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number