How Does a Foreign Company Get a U.S. EIN? Form SS-4, Line by Line
Can a foreign company get a U.S. EIN?
Yes. A company formed outside the United States can get an Employer Identification Number from the IRS on Form SS-4, without forming a U.S. LLC and without anyone having an SSN. The IRS’s own table on page 2 of Form SS-4 has a row for exactly this applicant: a foreign person that “needs an EIN to complete a Form W-8 (other than Form W-8ECI), avoid withholding on portfolio assets, or claim tax treaty benefits” (Form SS-4).
What a foreign company cannot use is the instant online application: “If you have NO legal residence, principal place of business, or principal office or agency in the United States or U.S. territories, you can’t use the online application to obtain an EIN” (Instructions for Form SS-4). You apply by phone, fax or mail instead, as set out below.
This page is for a company formed abroad (a UK Ltd, a GmbH, a Japanese KK and so on). If you own a U.S. LLC, the EIN belongs to the LLC, and that application is covered here.
Does my foreign company actually need an EIN?
Only if it has to show one somewhere. The rule on the form itself: “File Form SS-4 if the applicant entity doesn’t already have an EIN but is required to show an EIN on any return, statement, or other document” (Form SS-4). The usual reasons:
- A treaty claim on Form W-8BEN-E without a home-country tax number. The W-8BEN-E instructions require a U.S. TIN on line 8 if you are “claiming benefits under an income tax treaty and have not provided a FTIN on line 9b,” with a list of income types where no TIN is needed at all (Instructions for Form W-8BEN-E). If the company enters its own foreign tax identification number on line 9b, that condition does not apply. Check that first: it may mean you need no EIN.
- A U.S. tax return. A foreign corporation files Form 1120-F if it “is engaged in trade or business in the United States at any time during the taxable year or which has income which is subject to taxation” under the income tax rules (Treas. Reg. §1.6012-2(g)). A company that has to file needs an EIN to put on the return.
- Starting a business in the United States. Form SS-4 has a separate path for this (“Started new business”), covered in the next section.
- A U.S. bank, marketplace or customer that requires one. If a counterparty you deal with asks for the company’s EIN, the SS-4 is how you get it.
Having an EIN does not by itself create a filing requirement. Whether the company must file a U.S. return depends on what it does, under the regulation above.
Which reason do I check on line 10?
Pick the box that matches why you need the number; it also decides which lines you fill in. Line 10 accepts one box only: “Check only one box. Don’t enter ‘N/A.’ A selection is required” (Instructions for Form SS-4). The two that fit a foreign company, with the lines the IRS table on page 2 of the form says to complete:
| Your situation | Line 10 box | Lines to complete (IRS table) |
|---|---|---|
| You need the EIN only for a Form W-8, a treaty claim, or to avoid withholding on portfolio assets | Compliance with IRS withholding regulations | 1–5b, 7a–b, 8a, 8b–c (if applicable), 9a, 9b (if applicable), 10, and 18 |
| The company is starting a business in the United States | Started new business (and write the type of business) | 1, 2, 4a–8a, 8b–c (if applicable), 9a, 9b (if applicable), 10–14, and 16–18 |
The first path is shorter: lines 11 to 17 are not on its list.
How do I fill out Form SS-4 for a foreign company?
Line by line, following the Instructions for Form SS-4 (Rev. December 2025):
| Line | What to enter for a company formed abroad |
|---|---|
| 1 | The company’s legal name “exactly as it appears on the … charter, or other applicable legal document” |
| 2 | A trade name, only if it differs from line 1 |
| 4a–4b | The mailing address for IRS correspondence. Outside the U.S., “you must enter the city, province or state, postal code, and the name of the country. Don’t abbreviate the country name.” |
| 5a–5b | The street address, if different from the mailing address |
| 6 | “Enter the entity’s primary physical location”: for a company with no U.S. location, its city and country |
| 7a | The responsible party: an individual, not a company. The instructions define this as “the person who ultimately owns or controls the entity or who exercises ultimate effective control over the entity” |
| 7b | That person’s SSN or ITIN if they have one. Otherwise “Enter ‘foreign’ or N/A on line 7b if the responsible party doesn’t have and is ineligible to obtain an SSN or ITIN. An entry is required.” |
| 8a | The form asks whether the applicant is an LLC “(or a foreign equivalent).” A company organized as a corporation under its home law answers No. If its legal form is closer to an LLC, the instructions point to Form 8832 and its instructions for “the rules for foreign entities” before you answer |
| 9a | “Corporation,” with “the income tax form number to be filed by the entity.” If the company will file a U.S. income tax return, that form is Form 1120-F. If it needs the EIN only for a Form W-8 and expects to file no U.S. return, the instructions do not say what to enter; get advice before you send the form, rather than writing in a return the company will not file |
| 9b | “If a corporation, name the state or foreign country”: enter the country where the company was incorporated |
| 10 | See the table above |
| 11 | Only on the “Started new business” path. “For foreign applicants, this is the date you began or acquired a business in the United States” |
| 12 | The last month of the company’s accounting year |
| 13 | The number of employees expected in the next 12 months, “including zero” |
| 14 | Skip it if no employees are expected |
| 16–17 | The principal activity. Line 17 is required: one line describing what the company does |
| 18 | Whether the company has ever been issued an EIN before |
| Third Party Designee | Optional. The designee can receive the EIN; their authority “terminates at the time the EIN is assigned and released,” and the EIN notice is still mailed to the company |
| Signature | For a corporation, “the president, vice president, or other principal officer” signs. Add a fax number if you apply by fax |
How do I send it: by phone, fax or mail?
All three routes are for applicants with no U.S. residence, place of business or office (IRS, Employer Identification Number; Instructions for Form SS-4):
- Phone: 267-941-1099 (not toll-free), 6:00 a.m. to 11:00 p.m. Eastern time, Monday through Friday. “The person making the call must be authorized to receive the EIN and answer questions concerning Form SS-4,” so have the completed form in front of you.
- Fax: 304-707-9471 from outside the United States, or 855-215-1627 from inside it. “Be sure to provide your fax number so the IRS can fax the EIN back to you.” The IRS notes these numbers “may change without notice.”
- Mail: Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999. “You will receive your EIN in the mail in approximately 4 weeks.”
The IRS also says you can apply for only one EIN per day, by any method.
What comes back, and what do I do with it?
The EIN, and later a mailed notice confirming it. By phone you get the number during the call; by fax it comes back to the fax number on the form; and the IRS mails an EIN notice to the company as well. Keep both with the company’s records.
If the EIN was for a Form W-8BEN-E, it goes on line 8. Which status the company claims on that form, such as active or passive non-financial foreign entity, is a separate step; W-8BEN vs W-8BEN-E explains which form applies.
Common mistakes
- Trying the online application. It is closed to applicants with no U.S. residence, place of business or office.
- Writing “foreign” on 7b for someone who has an ITIN or SSN. “Foreign” is only for a responsible party who “doesn’t have and is ineligible to obtain” one.
- Leaving 7b blank or entering “N/A” on line 10. Both lines require an entry.
- A name that does not match the company’s charter. Line 1 asks for the name exactly as it appears on the legal document.
- Checking “Started new business” when the EIN is only for a Form W-8. That path asks for a U.S. start date (line 11) you may not have.
Can you prepare it for us?
Yes. We prepare Form SS-4 for companies formed abroad, send it to the IRS, and follow it up; because the reasons and the lines differ from company to company, we quote these case by case. Write to us with the company’s country, its legal form, and why it needs the EIN.
Sources
- IRS — Form SS-4 (Rev. December 2025), including the page 2 table “Do I Need an EIN?” (accessed 2026-10-11)
- IRS — Instructions for Form SS-4 (Rev. December 2025) (accessed 2026-10-11)
- IRS — Employer Identification Number (international applicants) (accessed 2026-10-11)
- IRS — Instructions for Form W-8BEN-E (Rev. October 2021), line 8 (accessed 2026-10-11)
- Treas. Reg. §1.6012-2(g) — foreign corporations required to file Form 1120-F (accessed 2026-10-11)
This article is general information, not tax or legal advice. IRS phone and fax numbers change; check the IRS EIN page before you send anything.
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