Most foreign founders hit the same wall at the same moment. You open the IRS online EIN application, reach the "responsible party" section, and it asks for a U.S. taxpayer identification number you don't have.
Here's what the online form won't tell you: not having an SSN or ITIN does not make you ineligible for an Employer Identification Number. It just means you use a different IRS application method.
The IRS currently lets qualifying international applicants request an EIN by phone, or by faxing or mailing Form SS-4. This guide covers those options, walks the important parts of Form SS-4, and flags the mistakes that cause delays. Because IRS procedures, phone and fax numbers, and processing times can change, confirm the current Form SS-4 instructions before you submit.
An Employer Identification Number (EIN) is a nine-digit federal tax identification number the IRS assigns to businesses and other entities. A U.S. company may need one for federal tax reporting and other business purposes, and banks, tax agencies, licensing authorities, and payment providers may all request it.
For a foreign founder, an EIN becomes important when you need to:
Don't assume every bank or payment provider follows the same requirements. Each institution sets its own onboarding and compliance rules.
These three numbers serve different purposes.
| What it identifies | Who may need it | |
|---|---|---|
| SSN | An individual | U.S. citizens and certain other individuals who qualify |
| ITIN | An individual who needs a U.S. taxpayer ID but cannot obtain an SSN | Certain foreign individuals and others with an IRS tax-administration need |
| EIN | A business or other entity | Businesses and other entities that need a federal tax ID |
An EIN belongs to the business; an ITIN or SSN belongs to an individual. A foreign founder does not automatically need an ITIN before the company can receive an EIN — the IRS instructions specifically explain what to enter on Form SS-4 when the responsible party has no SSN or ITIN. You may separately need an ITIN if your personal U.S. tax circumstances require one. Treat those as two different questions.
Yes, in appropriate circumstances. The current Form SS-4 instructions state that if the responsible party has no SSN or ITIN and cannot obtain one, the applicant enters "foreign" or "N/A" on line 7b. The IRS requires an entry on that line, so don't leave it blank. This doesn't mean every applicant can use every EIN application method — your available method depends in part on where you have your legal residence, principal place of business, principal office, or agency.
For applicants with no legal residence, principal place of business, or principal office or agency in the United States or its territories, the IRS currently allows applications by phone, fax, or mail.
The IRS limits the online EIN application to applicants that meet its U.S.-based eligibility requirements. If you have no legal residence, principal place of business, or principal office or agency in the U.S. or its territories, you can't use it — so don't keep retrying the online system. Use an international method instead.
The IRS currently allows qualifying international applicants to call 267-941-1099, currently 6:00 a.m. to 11:00 p.m. Eastern Time, Monday through Friday. This number is not toll-free. Complete Form SS-4 before calling so you can answer the representative's questions clearly, and note that the caller must have authority to receive the EIN. The IRS may assign the EIN during the call when it can complete the application, but don't treat same-call issuance as a guaranteed processing time.
The IRS also accepts Form SS-4 by fax. For applicants without a legal residence, principal place of business, or principal office or agency in any U.S. state or the District of Columbia, the IRS currently lists 855-215-1627 (from within the U.S.) and 304-707-9471 (from outside the U.S.). Under the Fax-TIN program, the IRS currently states applicants can generally receive an EIN by fax within about four business days when they provide a return fax number. Fax numbers can change without notice, so verify them before sending.
You can also mail Form SS-4. The IRS recommends completing and mailing it several weeks before you need the EIN. Mail is a useful alternative when phone or fax doesn't work for your situation, but it generally takes longer.
Don't send several EIN applications for the same entity at once — the IRS specifically tells applicants to use only one method per entity so they don't receive multiple EINs. If you already applied and haven't heard back, check its status rather than automatically submitting a new application.
Form SS-4 looks straightforward, but several lines deserve extra attention. Always use the current IRS instructions, because the correct answer depends on the entity and why it needs the EIN.
Enter the company's exact legal name, matching your state formation records, and keep it consistent across tax, banking, payment, and compliance documents.
Only complete this line when it applies. Don't automatically enter the company owner here simply because you own the LLC. Follow the current instructions for your entity type.
Enter the address where you want the IRS to send correspondence. The IRS allows a foreign address. Make sure you can reliably receive mail there.
Enter the entity's physical address if it differs from the mailing address. Don't assume this must be in the state where you formed the LLC.
This line does not simply ask for your formation state — the current instructions tell applicants to enter the entity's primary physical location. Follow the instructions carefully when the business operates from outside the U.S.
Line 7a asks for the responsible party, who for most non-government entities must be an individual, not another company — generally the person who controls, manages, or directs the entity and its funds or assets. For line 7b, enter "foreign" or "N/A" when the responsible party has no SSN or ITIN and cannot obtain one. Don't invent a taxpayer number, and don't enter a passport number in place of an SSN or ITIN.
Tell the IRS whether the applicant is an LLC, how many members it has, and whether the United States organized it. If you formed the LLC under the law of a U.S. state, answer according to that U.S. formation.
This line needs particular care. If a U.S. disregarded entity that a foreign person wholly owns requests an EIN to meet its Form 5472 reporting requirements, the current instructions tell the applicant to check "Other" and write Foreign-owned U.S. disregarded entity-Form 5472. Different circumstances require different wording — a multi-member LLC, for example, generally receives partnership treatment by default unless it makes another valid election. Don't use line 9a to make an informal tax election.
Select the reason that accurately describes why the entity needs an EIN. A new business may use "Started new business" where appropriate; the IRS also provides other choices.
Follow the IRS definition that applies to your circumstances. Foreign applicants should read the instructions closely, because this line depends on when the business began or acquired business activities in the U.S.
Describe what the business actually does, using accurate, specific language. "Subscription software for ecommerce companies" tells the IRS more than the broad word "software." Don't exaggerate your operations or provide details that don't match the business.
You can authorize another person to receive the EIN and answer IRS questions by completing the Third Party Designee section where appropriate. The IRS limits that authority and ends it once it assigns and releases the EIN to the designee.
Complete the signature section when the IRS requires a signed Form SS-4, following the instructions for the person authorized to sign for your entity.
Keep the IRS confirmation with your permanent company records. The IRS has updated how businesses verify EINs: eligible Business Tax Account users can now download a digital CP575 (Employer Identification Number Verification Notice), which the IRS says businesses can use as a substitute for the earlier CP575A-J notice series and Letter 147C. You can also confirm an EIN by requesting an entity transcript, downloading a CP575 through Business Tax Account when eligible, or calling the IRS and requesting Letter 147C. The IRS does not recreate the original CP575A-J notice series, so use current IRS guidance when you need replacement EIN documentation.
Yes, in some circumstances. A foreign entity may need an EIN for a U.S. tax or reporting purpose even if it never forms a U.S. LLC or corporation — for example, for certain tax-treaty or withholding-related purposes. The correct Form SS-4 entries can differ from those for a foreign-owned U.S. LLC, so determine why you need the EIN first and follow the instructions for that purpose. If your broader goal is long-term U.S. market entry, also weigh whether operating through your existing foreign company or forming a U.S. entity better fits your tax, banking, payment, and commercial needs.
Don't immediately submit another Form SS-4. First confirm which method you used, when you submitted, whether the published processing period has passed, whether you kept proof of a fax or mailed submission, and whether the legal name and other information were correct. If you faxed it, keep the transmission confirmation; if you mailed it, allow time for processing and delivery. If you believe the IRS already assigned an EIN but you can't find the confirmation, use the IRS's current EIN verification options instead of submitting a new application. The IRS explicitly recommends one Form SS-4 application method per entity.
An EIN completes one important step, but not your U.S. setup. Depending on your business, next steps may include preparing for business banking, reviewing federal and state tax obligations, organizing compliance records, and preparing for payment-provider onboarding. For the complete sequence from entity formation through banking, payments, and compliance, read How to Start a U.S. LLC as a Non-U.S. Resident.
FT3 Global's Pay supports businesses that need to think beyond basic entity setup and build payment infrastructure for cross-border operations.
Foreign-owned U.S. disregarded entities should pay close attention to Form 5472. The IRS requires a U.S. disregarded entity wholly owned by a foreign person to report qualifying transactions with related parties, generally on Form 5472 with a pro forma Form 1120, and currently applies a $25,000 initial penalty when a taxpayer fails to file correctly and on time (with more if the failure continues after notice). Don't assume every foreign-owned LLC has the same filing obligations — ask a qualified tax professional to review your entity's actual transactions and tax status.
Many older formation guides still tell every U.S.-formed company to file a beneficial ownership information (BOI) report with FinCEN. That no longer reflects current rules. In March 2025, FinCEN issued an interim final rule exempting entities created in the U.S. from Corporate Transparency Act BOI reporting, then made the exemption permanent through a final rule in August 2026. Certain foreign entities that register to do business in the U.S. may still have obligations. Because BOI rules have changed significantly, check current FinCEN guidance rather than an older checklist.
Getting an EIN solves one part of U.S. market entry. International companies still need to coordinate entity structure, banking readiness, compliance, payments, and cross-border operations. FT3 Launch helps companies approach those decisions as a connected market-entry process, not a series of unrelated tasks. If you want to evaluate your setup before moving forward, start with an assessment call.
Disclaimer: This guide provides general information only. It is not legal, tax, accounting, or investment advice. IRS rules, procedures, contact details, and processing times can change. Confirm the current IRS instructions and get professional advice for your circumstances before acting.
Yes. If the responsible party has no SSN or ITIN and cannot obtain one, the current Form SS-4 instructions allow entering "foreign" or "N/A" on line 7b. Your available application method depends on the IRS eligibility rules for your location and circumstances.
Not automatically. An ITIN identifies an individual; an EIN identifies a business. You may need an ITIN for a separate U.S. tax purpose, but the IRS does not require every foreign business owner to get one before an EIN application.
The current IRS instructions say to enter "foreign" or "N/A" if the responsible party has no SSN or ITIN and cannot obtain one. Do not leave the field empty.
It depends on the method and IRS workload. The IRS currently says its Fax-TIN program generally returns an EIN by fax within about four business days, and recommends mailing Form SS-4 several weeks ahead. Qualified international applicants may also apply by phone, but don't assume the IRS will always assign the EIN during the call.
The IRS currently lists 267-941-1099 for eligible international EIN applicants, currently 6:00 a.m. to 11:00 p.m. Eastern Time, Monday through Friday. The number is not toll-free. Confirm it in the latest Form SS-4 instructions before calling.
FT3 Global coordinates entity setup, EIN, banking readiness, payments, and cross-border money movement as one plan — not a pile of disconnected tasks. Book a free 30-minute assessment and get a clear picture of your sequence.
Book a call →