Who Can Apply for an EIN? US vs Foreign Applicants Explained
EIN application flow (Form SS-4)
How a foreign-owned entity obtains its IRS Employer Identification Number.
Gather entity details
Legal name, responsible party, and structure.
Complete Form SS-4
Foreign responsible parties can generally apply without a U.S. TIN when the IRS foreign-applicant process applies.
Submit to the IRS
Fax or mail — international applicants can also call.
Receive the EIN
Use it to open banking and file federal returns.
Key Takeaways
- The same Form SS-4 is used by U.S. persons, resident aliens, nonresident aliens, and foreign entities
- Online EIN applications are only available to U.S./territory-based applicants with an SSN or ITIN
- International applicants must call 267-941-1099 (not toll-free) to apply by phone
- The responsible party must be an individual, not an entity
- Foreign applicants without SSN/ITIN enter "foreign" or "N/A" on Line 7b
- Third parties can submit Form SS-4 but cannot be listed as the responsible party unless they control the entity
- Changes to the responsible party must be reported to the IRS within 60 days via Form 8822-B
Is the same Form SS-4 used by both U.S. and foreign applicants?
Yes. Whether you are a U.S. citizen, a resident alien, a nonresident alien, or a foreign entity, you use the same Form SS-4 to apply for an EIN. The form itself does not change based on the applicant's nationality or residency status.
The key differences are in how you submit the form and what you enter on certain lines, particularly Line 7b (the responsible party's SSN, ITIN, or EIN). But the form is identical for everyone.
Who qualifies to apply online vs. by phone?
The IRS online EIN application is only available to applicants who have a principal business located in the United States or U.S. territories (such as Puerto Rico, Guam, or the U.S. Virgin Islands). You also need an SSN or ITIN to use the online system, because Line 7b is a required field.
International applicants (those outside the U.S. with no SSN or ITIN) must apply by phone at 267-941-1099. This is not a toll-free number, and calls are accepted Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern Time. Have your completed Form SS-4 ready before calling.
What does the responsible party need to provide?
The responsible party must be an individual, not an entity. This is the person who controls, manages, or directs the entity and the disposition of its funds and assets. For an LLC, this is typically the sole member or a managing member.
The responsible party provides their name on Line 7a and their SSN, ITIN, or EIN on Line 7b. If the responsible party is a foreign person without an SSN or ITIN, they enter "foreign" or "N/A" on Line 7b. This means they cannot use the online system and must apply by phone, fax, or mail.
Can a third party apply on behalf of the entity?
Yes. Form SS-4 includes a Third Party Designee section at the bottom. This allows you to authorize another person (such as an attorney, CPA, or registered agent) to receive the EIN on your behalf. The designee's authority is limited and ends once the EIN is assigned.
Note that even when a third party submits the form, the responsible party listed on Line 7a must still be the actual individual who controls the entity. You cannot list the third party as the responsible party unless they genuinely control the entity.
Are there any restrictions on who can be a responsible party?
Yes. The IRS requires the responsible party to be an individual with a genuine relationship to the entity. The responsible party cannot be another entity (like a corporation or LLC). It must be a natural person.
For a single-member LLC, the responsible party is typically the sole owner. For a multi-member LLC, it is usually a managing member. For a corporation, it is typically a principal officer. The responsible party designation carries ongoing obligations. If the responsible party changes, you must notify the IRS within 60 days using Form 8822-B.
Frequently Asked Questions
Can I use the IRS online EIN application if I live outside the United States?
No. The online EIN application requires a U.S. or territory address and an SSN or ITIN. International applicants must use phone (267-941-1099), fax, or mail.
What if I am a foreign person with no SSN or ITIN?
You can still get an EIN. Enter "foreign" or "N/A" on Line 7b of Form SS-4 and apply by phone, fax, or mail. You do not need an SSN or ITIN to receive an EIN.
Can my registered agent apply for the EIN on my behalf?
Yes. Your registered agent can submit Form SS-4 as a Third Party Designee. However, you (the actual owner or officer) must still be listed as the responsible party on Line 7a.
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