EIN for Foreign Companies: How a Non-US Business Gets a US Employer Identification Number

An Employer Identification Number (EIN) is the tax reference the IRS gives to a business. Plenty of non-US companies need one, and almost all of them are told at some point that they cannot get one because nobody in the business has a US social security number. That is not correct.

Who needs an EIN

• A UK or other foreign company forming a US LLC or corporation.
• A foreign business opening a US bank account or merchant account (Stripe, PayPal, Amazon, Shopify Payments).
• A company that must file a US return — Form 1120-F, 1065 or 5472 for a foreign-owned single-member LLC.
• A withholding agent, or a company completing Form W-8BEN-E where a US TIN is required to claim treaty benefits.
• A company hiring US employees or contractors and issuing Forms 1099 or W-2.
• Executors and trustees dealing with a US estate or trust.

You do not need an SSN or ITIN

The online EIN application does require a US taxpayer number, which is why foreign applicants keep hitting a wall — but the online tool is not the only route. A foreign applicant completes Form SS-4 and enters "Foreign" in the space for the responsible party's US TIN. The application is then submitted by fax or by post, or by an authorised third-party designee on the international line.

The responsible party

Line 7a of Form SS-4 asks for a "responsible party" — a real human being who controls or directs the entity and its funds. It cannot be a company, a nominee or a formation agent. For a UK company this is normally a director or the controlling shareholder. Get this wrong and the application is rejected or, worse, the EIN is issued in a name you cannot later change easily.

What you need before applying

• Legal name of the entity exactly as registered, and any trading name.
• Country and date of formation, and the state of US registration if any.
• The entity's mailing address — a non-US address is perfectly acceptable.
• Responsible party's full legal name and personal tax number in their home country.
• The reason for applying, and the type of entity (corporation, partnership, disregarded LLC, trust, estate).
• Principal business activity and the first date wages will be paid, if any.

How long it takes

Fax applications typically come back in around four to six weeks; posted applications can take considerably longer. Applications made through an authorised third-party designee on the IRS international line can often be completed much faster during IRS opening hours. Peak season and IRS backlogs move these timescales, so build the delay into any bank account or platform deadline.

Common mistakes we fix

• Entering a formation agent as the responsible party.
• Ticking the wrong entity classification, which then dictates the wrong return.
• Applying for a second EIN because the first letter never arrived — the IRS will not simply cancel duplicates.
• Assuming an EIN alone satisfies US filing. It does not: a foreign-owned single-member LLC still files Form 5472 with a pro-forma 1120, with a $25,000 penalty for failure.

Frequently asked questions

Is an EIN the same as an ITIN?

No. An EIN belongs to a business or other entity; an ITIN is a personal number for an individual who cannot get a social security number. Some clients need both.

Does having an EIN mean my company pays US tax?

No. An EIN is an identifier, not a tax charge. Whether you owe US tax depends on whether you have US-source income or a US trade or business, and on the UK–US treaty.

Can you apply on our behalf?

Yes. We prepare Form SS-4, act as third-party designee, deal with the IRS and send you the CP 575 confirmation notice. Our EIN service starts from £395, inclusive, no VAT, with a fixed quote confirmed in writing before work starts.

What if I lose the EIN letter?

The IRS can issue a Letter 147C confirming the number. We request these regularly for clients whose bank has asked for proof.

You can start an EIN application through our online forms page.