How to Get a US Employer Identification Number (2026)

An Employer Identification Number (EIN) is a nine-digit federal tax ID assigned by the IRS to identify your business — and you can apply for one in minutes, for free, directly through IRS.gov. For immigrants and foreign founders without a Social Security Number, the online tool is off-limits, but a fax or phone application still works and the result is identical. Read the full guide before you start: the wrong application route or a single field error can cost you weeks.

Why an EIN Matters in 2026 — Especially for Immigrants and Foreign Founders

The EIN is to your business what a Social Security Number is to an individual: the identifier the IRS uses for every tax filing, every payroll report, and every official correspondence. Without one, you cannot open a US business bank account, hire employees, pay federal taxes correctly, or file most business-level tax returns.

In 2026, the EIN has taken on even greater practical importance for international founders for three reasons.

Banking scrutiny has increased. Following ongoing global anti-money-laundering initiatives, US banks are applying stricter beneficial ownership checks. An EIN linked to a properly formed entity with a clear responsible party on record makes that process significantly smoother. If you have already read our guide on Best US Business Bank Accounts for Foreign Entrepreneurs 2026, you will know that even the most immigrant-friendly digital banks require your EIN before they activate a business account.

Business tax compliance is non-negotiable. Foreign-owned single-member LLCs, for example, are now under consistent IRS scrutiny for Form 5472 filings, which must be attached to a pro-forma Form 1120. Both require an EIN. The penalties for non-filing can be severe — see our companion article on How to File US Business Taxes as a Non-Resident Owner in 2026 for details.

Immigration pathways involve business documentation. Founders pursuing investor or entrepreneur visas must demonstrate that a real, compliant US entity exists. An EIN is part of that evidence trail. Whether you are exploring an E-2 Treaty Investor pathway or a more complex route, your entity's tax ID is foundational documentation — something your immigration attorney will ask for immediately.

What Exactly Is an EIN?

The Employer Identification Number — sometimes called a Federal Tax Identification Number or Federal Employer Identification Number (FEIN) — is issued by the Internal Revenue Service under the authority of 26 U.S.C. § 6109. The format is always XX-XXXXXXX (two digits, a hyphen, seven digits).

Despite the word "employer" in the name, you do not need to have employees to get an EIN. The following entities typically need one:

• LLCs (including single-member LLCs that elect to be taxed as corporations, or that have foreign owners)
• Corporations (C-Corps and S-Corps)
• Partnerships and multi-member LLCs (taxed as partnerships)
• Sole proprietors who hire employees, file excise tax returns, or have a Keogh plan
• Trusts, estates, and non-profits
• Foreign entities with US tax obligations

Even a single-member LLC with no employees and no payroll often needs an EIN to open a bank account or file certain returns.

The Four Application Methods: A Comparison

Important: All figures in this table are indicative. Processing times are based on IRS guidance at the time of writing and can change. Always verify current timelines at IRS.gov before submitting.

Method 1: Apply Online (US SSN Required)

The IRS EIN online application is available on IRS.gov — search for "Apply for an EIN Online." The tool is only available Monday through Friday during published IRS hours (check IRS.gov for current availability).

Step-by-step

1. Go to IRS.gov and navigate to the EIN online application (not a third-party site).
2. Select your entity type — LLC, corporation, sole proprietor, etc.
3. Answer questions about your business structure, state of formation, reason for applying, and the responsible party.
4. Enter the responsible party's SSN or ITIN. This is where foreign founders without an SSN hit a wall. If you have an ITIN, you can try entering it — but the system may still reject international applicants. The fax or phone method is more reliable.
5. Submit and receive your EIN immediately. Download and save the confirmation notice — the IRS does not automatically mail a paper copy.

One session only

The IRS online tool times out and cannot be resumed. If your session expires before completion, you must start over. Prepare all information before you begin.

Method 2: Fax Application (Form SS-4) — Best for Most Foreign Founders

Form SS-4 is the paper application for an EIN. You can download it free from IRS.gov. For international applicants, faxing the completed SS-4 to the IRS is often the most practical route.

How to complete Form SS-4

Line 1: Legal name of the entity exactly as it appears on your formation documents.

Line 2: Trade name or "doing business as" name, if different. Leave blank if none.

Line 3: Executor, administrator, trustee, or "care of" name, if applicable.

Lines 4a–4b: Mailing address. This can be a foreign address or a registered agent's US address. Many foreign founders use their registered agent's address here. See our guide on Registered Agent Requirements for Foreign Business Owners for how to set this up correctly.

Line 7a: Name of the responsible party — a real individual's name, not an entity name.

Line 7b: SSN, ITIN, or EIN of the responsible party. If you have no US tax ID at all, leave this blank or write "foreign" and include an explanation. The IRS will still issue the EIN.

Line 8a: Check the correct entity type.

Line 9a: Reason for applying — most common choices are "Started a new business" or "Banking purposes."

Line 10: Date business started.

Line 11: Closing month of the accounting year (usually December for a calendar-year business).

Line 12: Highest number of employees expected in the next 12 months. Enter "0" if you have no employees.

Lines 14–17: First date wages were paid, agricultural/household employees, principal business activity.

Line 18: Has the applicant ever applied for an EIN before? Answer honestly.

Signature line: The responsible party or an authorised third-party designee must sign and date.

Where to fax

The IRS publishes the correct fax number for international SS-4 submissions on IRS.gov (the number for domestic vs. international applicants differs). Always verify the current fax number directly from IRS.gov — do not rely on older guides or third-party sites.

What you receive

Approximately four business days after a successful fax, the IRS faxes back your SS-4 with the EIN stamped on it. Keep this document permanently — it is your official EIN confirmation letter (sometimes called CP 575 or the equivalent letter for international applicants).

Method 3: Phone Application (Fastest for International Founders)

The IRS operates an international EIN phone line specifically for applicants who have no legal residence or principal place of business in the United States. Check IRS.gov for the current number and published hours — the line is typically available on US business days during set hours.

During the call, an IRS agent will ask you the questions from Form SS-4. Have the form completed (or at least all the information ready) before you call — the agent cannot wait while you look things up. At the end of a successful call, the agent gives you the EIN verbally and you can request that they also fax or mail the confirmation.

Tip: Time zones matter. The IRS international line operates on US Eastern Time. A founder calling from Southeast Asia or East Africa may need to make the call very early in their local morning.

Method 4: Mail (Slowest Route)

Mailing Form SS-4 to the IRS is viable but slow — indicatively four to six weeks. This is rarely recommended unless you have no access to fax and cannot make the phone call. The mailing address for international applicants is published on the SS-4 instructions on IRS.gov.

EIN Without an SSN: The Foreign Founder Pathway in Detail

The most common question from our international readers is: "How do I get an EIN if I have no Social Security Number?"

Here is the clear answer: you do not need an SSN to obtain an EIN. The SSN (or ITIN) is required only for the online tool. Fax and phone applications accept foreign nationals without any US personal tax ID.

Do you need an ITIN first?

No — you can get an EIN before you have an ITIN. However, as a foreign individual with US tax obligations (for example, as the owner of a US LLC that has reportable income), you will likely need an ITIN eventually to file personal tax returns or be listed on certain filings. The ITIN Application Process for Business Owners 2026 guide explains that process separately.

What if you form the entity before applying for the EIN?

That is the standard sequence. You form the LLC (or corporation) in your chosen state first, receive your Articles of Organization or Certificate of Formation, then apply for the EIN. The EIN application asks for the date the entity was formed or the date it started business — you cannot apply before the entity legally exists.

For a detailed walkthrough of the entity formation step, see How to Form an LLC in the USA as a Non-Resident 2026.

Illustrative Worked Examples

The following examples are entirely illustrative. Names, figures, and timelines are fictional and used to demonstrate the process only. Individual outcomes will vary.

Example A: Solo Tech Consultant, Nigerian Founder, No SSN

Scenario: Adaeze is based in Lagos and forms a single-member LLC in Wyoming to invoice US clients. She has no SSN and no ITIN.

Her steps:

1. Forms Wyoming LLC through a registered agent — cost is illustratively around $100–$150 in state fees.
2. Downloads Form SS-4 from IRS.gov. Completes all fields. On Line 7b (responsible party tax ID), she writes "N/A — foreign individual, no SSN/ITIN."
3. Faxes the completed SS-4 to the IRS international fax number found on IRS.gov.
4. Four business days later, she receives the EIN via fax return.
5. She uses the EIN to open a Mercury business account online, referencing the Wyoming Articles of Organization and the EIN confirmation letter.
6. She later applies for an ITIN by filing a US tax return (with Form W-7) in order to report her LLC's income correctly.

Total government cost for EIN: $0.

Example B: Brazilian Couple, Delaware C-Corp, Pursuing EB-5 Route

Scenario: Marcos and Clara are considering a large US investment. They form a Delaware C-Corp as the receiving vehicle for their investment funds. Their immigration attorney needs the EIN as part of the entity documentation.

Their steps:

1. They work with a US registered agent to form the C-Corp in Delaware. Illustrative state filing fee: around $90–$110.
2. They complete Form SS-4, listing Marcos as the responsible party. Line 7b is left blank (no US tax ID yet).
3. Because their attorney needs the EIN urgently for the visa petition, they use the IRS international phone line. On a US business day, Marcos calls during published hours. The IRS agent processes the SS-4 over the phone and issues the EIN verbally.
4. Marcos writes the EIN down immediately and asks the agent to fax the confirmation.
5. The EIN and corporate documents are included in their immigration petition package.

Processing time from call to EIN: same business day.

Example C: Indian H-1B Holder, Side LLC, Has SSN

Scenario: Priya is on an H-1B visa and has a Social Security Number. She wants to open a sole-member LLC to license intellectual property she developed before joining her sponsor employer. (Note: whether she may legally operate a business while on H-1B is a question for an immigration attorney — not covered here.)

Her steps:

1. She forms the LLC in her state of residence.
2. She uses the IRS online EIN tool, entering her SSN as the responsible party identifier.
3. The EIN is issued instantly at the end of the session.
4. She downloads the confirmation and saves it.

Processing time: under 15 minutes.

What Comes After the EIN: Your Immediate Next Steps

Getting the EIN is a milestone, not a finish line. Here is what typically needs to happen next, roughly in order.

1. Open a business bank account

Your EIN, Articles of Organization/Incorporation, and a form of identification are the minimum documents most banks need. If you are a non-resident, explore online-first options — as covered in our Best US Business Bank Accounts for Foreign Entrepreneurs 2026 guide.

2. Understand your annual filing obligations

Every US business entity has ongoing compliance requirements: state annual reports, federal tax returns, and sometimes state tax filings. These vary significantly by state. See our Annual Report & Franchise Tax by State: 2026 Guide for a state-by-state breakdown.

3. Know your federal tax return requirements

The type of return you file depends on your entity type and ownership structure. A foreign-owned single-member LLC, for example, is a disregarded entity for US tax purposes but still has Form 5472 reporting obligations. A C-Corp files Form 1120. Consult a qualified CPA — see Best CPAs for Foreign-Owned US Businesses in 2026 for how to find one with international experience.

4. Consider your insurance obligations

Once your entity is operational, you may need business liability insurance, and if you hire employees, workers' compensation coverage. Requirements vary by state — our guide on Best Business Insurance for Immigrant-Owned Startups in the USA 2026 covers the landscape.

5. Register for state taxes if applicable

An EIN is a federal tax ID. Many states require separate registration for state income tax, sales tax, or employer tax accounts. Contact the relevant state revenue or taxation department directly after receiving your EIN.

7 Common EIN Application Mistakes — and How to Avoid Them

1. Using the online tool without a US SSN. The IRS online tool requires an SSN. Attempting to use it without one — or using someone else's SSN — is at best futile and at worst fraudulent. Use the fax or phone route instead.

   Solution: Download Form SS-4 from IRS.gov and apply by fax or international phone.

2. Listing an entity (not an individual) as the responsible party. The IRS requires the responsible party to be a real individual for most entity types. Listing your LLC or holding company name in the responsible party field will cause your application to be rejected or delayed.

   Solution: Name a human being — ideally the principal owner — as the responsible party on Line 7a.

3. Getting the entity name wrong. The name on your SS-4 must match your formation documents exactly, including punctuation and abbreviations (LLC vs. L.L.C., Inc. vs. Incorporated).

   Solution: Copy the entity name character-for-character from your Articles of Organization or Certificate of Incorporation.

4. Applying before the entity is legally formed. The IRS issues EINs to existing entities. If you apply before your state processes your formation documents, you may create a mismatch or receive a rejection.

   Solution: Confirm your state formation is complete and you have your formation number or document before submitting the SS-4.

5. Losing the EIN confirmation letter. The IRS does not automatically reissue confirmation letters. If you lose your EIN letter, you will need to call the IRS Business & Specialty Tax Line to verify your EIN — a time-consuming process.

   Solution: Download, scan, and save the confirmation letter in multiple secure locations immediately upon receipt. Treat it like a passport document.

6. Paying a third party what they imply is a "government fee." Third-party EIN services sometimes present their fees in a way that implies they are going to the IRS. The IRS charges nothing. Any fee is purely for the service's assistance.

   Solution: Apply directly through IRS.gov at no cost. Only use a paid service if you genuinely need professional help with a complex structure — and know that the fee goes to them, not the IRS.

7. Applying for multiple EINs for the same entity. Each entity should have exactly one EIN. Applying multiple times because you did not receive a confirmation is a common mistake that creates duplicate records and complications.

   Solution: If you have not received your EIN within the expected timeframe, call the IRS to check status before reapplying.

EIN vs. ITIN vs. SSN: Quick-Reference Summary

A foreign founder typically ends up with all three over time: an EIN for the business, an ITIN for personal US tax filings, and potentially an SSN later if they obtain work authorisation or permanent residency.

Do You Need a Third-Party EIN Service?

The honest answer is: probably not, but it depends on your situation.

For a straightforward single-member LLC or corporation with a clear responsible party, Form SS-4 is not complicated. Thousands of founders complete it correctly every year without professional help.

Where professional assistance genuinely adds value:

• Complex ownership structures: Multi-member LLCs, entities with foreign corporate owners, or structures with multiple tiers.
• Trust and estate applications: These involve additional technical fields.
• Time pressure with no fax access: A service can handle submission if you are in a country where international faxing is difficult.
• Uncertainty about entity classification: If you are unsure whether your entity should be taxed as a partnership, S-Corp, or C-Corp, a CPA should advise before you answer those questions on the SS-4.

If you do hire a professional to help with the EIN application, choose a licensed CPA, enrolled agent, or attorney — not an unregulated online document service for high-stakes tax matters.

A Note on Immigration Status and Business Ownership

Obtaining an EIN does not give you permission to work in the United States, nor does it affect your visa status. Immigration status and tax registration are entirely separate systems.

Conversely, your immigration status may affect what you can legally do with the business entity you have formed. Certain visa categories restrict self-employment or active business management. This is an area where an immigration attorney's guidance is essential before you take steps that could jeopardise your visa status.

If you are considering a business as part of an immigration strategy — for example, the E-2 Treaty Investor Visa pathway — the sequence of steps (entity formation, EIN, investment, visa petition) matters enormously. Speak with a licensed immigration attorney before acting. Our guide on Best US Immigration Lawyers for Entrepreneurs in 2026 can help you identify the right professional.

Frequently Encountered Edge Cases

What if I already have an EIN from a previous business?

Each business entity gets its own EIN. If you previously operated a sole proprietorship and are now forming an LLC, the LLC needs a new, separate EIN. The old sole-proprietor EIN is retired (or remains associated with you personally, depending on circumstances — consult a CPA).

Can I transfer an EIN from one entity to another?

No. EINs are permanently assigned to the entity for which they were issued. They cannot be transferred, sold, or reassigned. If you dissolve an LLC and form a new one, you apply for a fresh EIN for the new entity.

What if my business changes structure?

Certain structural changes — such as converting from a sole proprietorship to an LLC, or a partnership incorporating as a corporation — require a new EIN. The IRS publishes specific guidance on when a new EIN is needed versus when the existing one continues to apply. Check IRS.gov or consult a CPA.

What if the EIN is rejected due to a prior application?

If the IRS indicates an EIN already exists for your entity (a sign of a duplicate application), call the IRS Business & Specialty Tax Line. They can look up the existing EIN using your entity details and provide it to you.

Summary: Your EIN Application Checklist

Before you apply, confirm:

• [ ] Your entity is legally formed in the relevant US state
• [ ] You have the exact legal name from your formation documents
• [ ] You have identified the responsible party (an individual's full legal name and, if available, their US tax ID)
• [ ] You know your entity's mailing address (US or foreign)
• [ ] You have selected the correct application method for your situation (online if you have a US SSN; fax or phone if you do not)
• [ ] You know the correct IRS fax number or phone number from the current IRS.gov page
• [ ] You are applying directly through IRS.gov (or faxing to the IRS directly) — not paying a fee to a third-party posing as a government service

After you receive your EIN:

• [ ] Download and save the confirmation letter immediately
• [ ] Use the EIN to open your business bank account
• [ ] Register for any required state tax accounts
• [ ] Consult a CPA about your federal filing obligations (Form 1120, 1065, 5472, or Schedule C depending on structure)
• [ ] Confirm your ongoing state compliance obligations — annual reports, franchise taxes, and similar requirements covered in our Annual Report & Franchise Tax by State: 2026 Guide

This article provides general educational information about the EIN application process and does not constitute tax advice, legal advice, or immigration advice. Tax rules, IRS procedures, and processing times change — always verify current requirements directly at IRS.gov. For advice specific to your situation, consult a licensed CPA, enrolled agent, or attorney.