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Foreign nationals who plan to start a business, hire employees, or operate any kind of entity in the United States need an Employer Identification Number (EIN) from the Internal Revenue Service (IRS). It's the number the IRS uses to track your business's tax obligations — and without one, you won't be able to open a US business bank account, file tax returns, or manage payroll.
This guide walks through what an EIN is, who's eligible, how to apply from outside the US, and what to do once you have one.
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An EIN is a nine-digit number (formatted as XX-XXXXXXX) that the IRS assigns to business entities for tax filing and reporting purposes. Think of it as a Social Security Number, but for your business. It identifies your entity in all dealings with the IRS and is also used for opening bank accounts, applying for licenses, and handling payroll.¹
One important distinction: an EIN is strictly for business and entity use. It's not a personal tax identification number, and it shouldn't be used in place of a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
Foreigners often encounter three types of tax identification numbers when doing business in the US. Here's how they compare:
| ID Type | Who needs it? | Format | Issuing Entity | Method |
|---|---|---|---|---|
| EIN | Business entities (corporations, LLCs, partnerships, trusts, estates) | XX-XXXXXXX (9 digits) | IRS | Online, phone, fax, or mail (Form SS-4) |
| SSN | US citizens and authorized residents | XXX-XX-XXXX (9 digits) | Social Security Administration (SSA) | In person at SSA office |
| ITIN | Individuals who need a US tax ID but aren't eligible for an SSN | 9XX-XX-XXXX (9 digits) | IRS | Mail or in-person (Form W-7) |
If you're a foreigner starting a business in the US, you may need both an EIN for your business entity and an ITIN for your personal tax filing obligations. The two serve different purposes and are applied for separately.
Foreign nationals and entrepreneurs may need an EIN for several reasons when interacting with US businesses or engaging in activities that require a tax identification number.
The most common reasons include:
Foreign individuals and entities can apply for an EIN if they're involved in business activities that require compliance with US tax obligations. The primary qualifying scenarios include:
Not everyone is eligible to apply. The IRS has specific restrictions:
Applying for an EIN as a foreigner is a straightforward process, but your options depend on whether you have a Social Security Number (SSN) or ITIN.⁵
The IRS online EIN application is only available to applicants who meet both of these conditions:
If you don't meet both criteria — which is the case for most foreigners without an SSN or ITIN — you'll need to apply by phone, fax, or mail instead.
Before starting your application, gather the following:
To apply for an EIN as a foreign entity, follow this concise step-by-step guide:
Fill out Form SS-4: You'll need to fill out Form SS-4. Be careful when filling out this form, as any mistakes could lead to delays in your application being processed
Choose your submission method. International applicants have three options:
| Method | Available internationally | Processing time | Contact |
|---|---|---|---|
| Online | ❌ No (requires SSN/ITIN + US address) | Immediate | IRS.gov/EIN |
| Phone | ✅ Yes | Same day | Call 267-941-1099, Mon–Fri, 6 a.m.–11 p.m. ET (not toll-free) |
| Fax | ✅ Yes | ~4 business days | 855-215-1627 (within US) or 304-707-9471 (outside US) |
| ✅ Yes | 4–5 weeks | IRS, Attn: EIN International Operation, Cincinnati, OH 45999 |
Note that if you have an ITN or existing EIN, you can apply for an EIN online. There is a limit of 1 EIN per responsible party per day. The IRS provides a comprehensive guide on these application methods, which you can view here.
Form SS-4 uses technical language that can be difficult for non-native English speakers. Consider working with a tax professional or attorney familiar with the process. Translation tools can also help, but have someone fluent in English review your completed form before submission.
If your Form SS-4 is incomplete or illegible, the IRS may reject it — and that rejection letter can take weeks to arrive. Double-check every field before submitting. Pay special attention to the entity name, responsible party information, and mailing address.
The IRS may need to reach the responsible party for clarification during the application process. Provide accurate contact information, including a working phone number and email address, and check regularly for any correspondence.
Your EIN is the key identifier for all business tax filings. Foreign-owned US businesses use it to file annual tax returns — Form 1120 for corporations, Form 1065 for partnerships — as well as employment tax returns and, where applicable, excise tax returns.
As a foreigner, having an EIN makes handling your finances in the US significantly easier. With an EIN, you can open a business bank account and conduct important kinds of transactions, like getting payments from clients or paying vendors. This doesn't just make your financial life smoother, but it also boosts your business's credibility in the US.
Once you have an EIN and begin operating in the US, several tax obligations may apply. These can vary based on your business structure and activities, so working with a qualified tax professional is strongly recommended.
For foreign business owners, understanding how US tax treaties with your home country may affect your obligations is especially important. A tax professional who specializes in international business can help you navigate this. You can also learn more about small business tax deductions that may apply to your situation.
Can a foreigner apply for an EIN without a Social Security Number (SSN)?
Yes, foreigners can totally get an EIN even if they don't have a Social Security Number (SSN). When you're filling out the IRS Form SS-4, just skip the part that asks for the SSN and provide other identification details instead.
How long does it take to get an EIN for foreign entities?
The time depends on your application method:
Does it cost anything to apply for an EIN as a foreigner?
No, applying for an EIN is free of charge. The IRS doesn’t ask for a fee, no matter if you're from the US or abroad.
What documents do foreigners need for an EIN application?
Documents needed include the completed SS-4 form, the entity’s Articles of Organization, and a foreign address (or US mailing address). Generally, no supporting ID documents are required to obtain an EIN for foreigners.⁸
Can foreign sole proprietors get an EIN?
Yes, foreign sole proprietors can get an EIN just like any other foreign entity by following the same process.
Getting an EIN is a must if you're a foreign entity eyeing the US market. It's not just about keeping the IRS happy; it's key to core business activities like opening a bank account, getting a team on board, and handling payments.
Luckily, obtaining an EIN from abroad is pretty straightforward. Stick to the steps we've laid out, make sure you've got your paperwork in order, and you'll be well on your way track to receiving your EIN and establishing your business in the US.
Opening a business account as a foreigner can often be stressful and time consuming. This is where Wise Business can help.
Non-US citizens can open a US Wise Business account with a registered US business and US operating address. Alternatively, where Wise Business is available, you can open an account and get US account details to receive payments like a local.
Managing business finances abroad has never been easier with Wise Business. Wise is not a bank, but a Money Services Business (MSB) provider and a smart alternative to banks. Designed to streamline international payments, Wise allows you to handle 40+ currencies from 1 account and access BatchTransfer: (Signing up to Wise Business allows access to BatchTransfer which you can use to pay multiple invoices in one go.).
Wise Business has no monthly fees or opening balance requirements and offers international payments at the mid-market rate. Plus, with features like multi-user access and payment limits, you can easily control and track all outgoing payments.
Sign up for Wise Business today and take a smart step towards international success.
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Sources:
All sources checked March 2026
*Please see terms of use and product availability for your region or visit Wise fees and pricing for the most up to date pricing and fee information.
This publication is provided for general information purposes and does not constitute legal, tax or other professional advice from Wise Payments Limited or its subsidiaries and its affiliates, and it is not intended as a substitute for obtaining advice from a financial advisor or any other professional.
We make no representations, warranties or guarantees, whether expressed or implied, that the content in the publication is accurate, complete or up to date.
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