EIN Requirements for Non-US Citizens and International Entrepreneurs

Nov. 4, 2025, 7:16 p.m.
If you’re a non-U.S. citizen or international entrepreneur who wants to form or operate a business in the U.S., you’ll likely need an Employer Identification Number (EIN) from the Internal Revenue Service (IRS). Below is a breakdown of who needs one, how to apply when you don’t have an SSN/ITIN, and key tips & pitfalls to avoid. This is general information and not tax-or-legal advice, so you’ll want to consult a U.S. tax professional for your specific case.
EIN for non US citizens

Who Needs an EIN?

Here are common situations where an EIN is required, even for non-U.S. persons:

  • If you (as an individual) are engaged in a trade or business in the U.S., or have employees in the U.S. you’ll need a TIN (Tax Identification Number). According to IRS Pub 519, an individual may need an EIN if they are engaged in a U.S. trade or business.  

  • If you form a U.S. entity (for example an LLC or Corporation) and that entity has U.S. operations (employees, income from U.S. sources, etc.), the entity is required to have an EIN. For entities: “Any person other than an individual … who is an employer or who is engaged in a trade or business as a sole proprietor should use an employer identification number.” 

  • If you have U.S. source income (subject to withholding or not fully satisfied by withholding) even if you do not operate a business in the U.S., you may still need an EIN (for withholding, treaty benefits, etc.) 

  • If your foreign entity becomes “effectively connected” with a U.S. trade or business, you’ll need an EIN.  

 How Non-U.S. Citizens / Foreign Entities Apply for an EIN

Since you don’t have a U.S. Social Security Number (SSN) or possibly even an Individual Taxpayer Identification Number (ITIN), there are special steps:

  1. Prepare Form SS-4 (Application for Employer Identification Number)

    • On line 7a: Name of the “responsible party” (the person who controls/applicants the entity)

    • On line 7b (SSN/ITIN): If the responsible party does not have an SSN/ITIN, you can write “Foreign” or “N/A” per instructions.  

    • On line 10 (“Reason for applying”): choose appropriate reason (e.g., “Started a new business”)  

    • Indicate correct entity type (corporation, LLC, sole proprietor, etc.) and U.S. address (if you have one) or note that you have no U.S. residence/principal office.  

  2. Submission method for foreign/non-resident applicants

    • Online application is not available if you do not have an SSN or ITIN.  

    • Options:

      • Fax: to the IRS international fax number (e.g., 304-707-9471) – many applicants receive EIN within ~4 business days.  

      • Mail: to IRS Mike (Attn: EIN International Operation, Cincinnati, OH 45999) – takes several weeks (4-6+ weeks) especially for foreign applicants.  

      • Phone: Only for international applicants (no U.S. legal residence/office) you can call the IRS international EIN line at 502-547-2551 (toll-free) during business hours. The IRS will ask the SS-4 questions and issue the EIN at the end of the call.  

  3. After you receive the EIN

    • The IRS will send you a confirmation (CP 575) or other official letter. Keep it safe. 

    • Use the EIN whenever you file U.S. tax returns, open U.S. bank accounts, apply for business licenses, pay employees, etc.

    • Update entity information with IRS if needed (address change, responsible party change, etc.).

Key Considerations & Pitfalls

  • Physical U.S. presence vs only mailing address: Having a U.S. mailing address alone is not sufficient for the IRS online application if you don’t have SSN/ITIN. Many guides say foreigners must fax/mail.  

  • Correct “responsible party” designation: The responsible party must be a person (not an entity) who has control over the entity’s funds and assets. Mistakes here cause processing delays.

  • Using “Foreign” or “N/A” when no SSN/ITIN: On Form SS-4 line 7b you should note “Foreign” or “N/A” if the responsible party lacks SSN or ITIN.  

  • Timelines: Foreign applicants should expect longer processing times than U.S. persons. Fax is faster (~5-15 business days) vs mail (~4-6 or more weeks) depending on workload.  

  • Avoid online portal if you don’t have SSN/ITIN: Attempting to apply online without proper ID will lead to rejection or delays.  

  • Tax obligations follow EIN issuance: Getting an EIN doesn’t relieve you of U.S. tax obligations. Once you have a U.S. business or U.S. source income, you may have filing requirements.

  • Using correct entity classification: Especially for foreign-owned U.S. LLCs, be aware of how the IRS treats the entity (disregarded entity vs corporation vs partnership) for tax filing. This can affect whether a W-9 or W-8BEN/E must be filed. (Illustrated in real-world forums.) 

 Example Use Cases

  • A German entrepreneur forms a U.S. LLC in Delaware, wishes to open a U.S. bank account and accept U.S. marketplace sales: she does not have an SSN/ITIN — she completes Form SS-4 (line 7b “Foreign”), faxes it to IRS, obtains the EIN, uses it for banking.

  • A Canadian software developer who lives in Canada but forms a U.S. Corporation (C-Corp) for U.S. operations: needs an EIN for the corporation, even though he is non-U.S. citizen.

  • A foreign corporation with U.S. branch: If the branch is effectively a U.S. trade or business, the branch must have an EIN and file U.S. returns. The foreign corporation cannot rely solely on a foreign tax ID.