An EIN is the number the IRS uses to identify your company. You ask for it on Form SS-4. Your bank will want it before it opens an account, your payment processor will want it, and your tax return will carry it at the top.
The number is the same for everyone. A company owned by someone in Ohio and a company owned by someone in Seoul get the same kind of nine-digit number, and it works the same way. Nothing about the EIN itself is different.
What is different is the door you are allowed to walk through. The IRS runs an online application that gives you the number in a single session, and it keeps that door shut to a large group of founders. The IRS lists the conditions for using it on one page, and the rest of this entry is what those conditions mean if you fail them.
What the rules actually require
The IRS online application is open to you only if all three of these are true:
- Your principal place of business is in the U.S. or a U.S. territory.
- You are "the responsible party in control of the entity or its authorized representative."
- You have the responsible party's Social Security number or individual taxpayer ID number (ITIN).
Read the first condition again, because it is about the business, not about you. It asks where the company actually operates. If you run your Wyoming LLC from an apartment in Seoul, your principal place of business is in Seoul, and the online application is closed to you even though the company is American.
The third condition is about a specific person. That person is the responsible party.
Who the responsible party is
The IRS defines the responsible party as "someone who owns, controls or exercises effective control over a business, nonprofit or other legal entity and directly or indirectly manages its funds and assets."
Two rules follow from that definition:
- "Your responsible party must be a person, not an entity." The only exception the IRS gives is for government entities. You cannot name your holding company.
- "Nominees can't apply for an EIN and shouldn't be listed on Form SS-4." A nominee is someone put on the form who does not really control the company. Your formation agent, your lawyer and your accountant are not your responsible party.
If the responsible party changes later, you report it on Form 8822-B within 60 days.
The limits
Two of these apply only to the online tool. The third applies to everyone.
- Hours (online only). The application is open Monday to Friday from 6:00 a.m. to 1:00 a.m. the next day, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight. All times are Eastern.
- No saving (online only). The application expires "after 15 minutes of inactivity, and you'll need to start over."
- One per day (every channel). "You can apply for only 1 EIN per responsible party per day." The Instructions for Form SS-4 put it beyond doubt: "This limitation is applicable to all requests for EINs whether online, telephone, fax, or mail."
The one-per-day rule bites when you are setting up several entities with the same person listed on each. Three companies with the same responsible party means three separate days, and switching to fax does not get around it. If you plan to open a holding company and two operating companies before a funding deadline, put those three days in the calendar now.
🇺🇸 If the IRS counts you as a U.S. person
In the normal case you have an SSN and your company operates from an address inside the United States. You open the online application during its hours, answer the questions in one sitting, and the IRS gives you the number at the end of the session. There is no waiting for the mail.
Three things still catch people in this lane.
You can lose the online door by moving. The first condition is about the principal place of business, not your passport. If you are an American who moved to Lisbon and runs the company from there, the company's principal place of business is not in the United States. You apply by phone, fax or mail like everyone else in that position. Citizenship does not put the online door back.
The 15-minute timeout is real. Have the company's exact legal name, the formation state, the formation date, the number of members and the responsible party's SSN in front of you before you start. Going away to look something up is how people end the session with nothing.
Do not let a service provider list themselves as the responsible party. The IRS says nominees should not be on the form. The responsible party is the person who actually controls the money.
🌏 If it does not
Assume the online application is closed to you. It usually is, for one of two reasons: your company is run from outside the United States, or the responsible party has no SSN and no ITIN. Either one is enough to close it.
You still get an EIN. You use Form SS-4 through the channels the IRS keeps open for this exact situation.
By phone. The Instructions for Form SS-4 say: "If you have NO legal residence, principal place of business, or principal office or agency in the United States or U.S. territories, you may call 267-941-1099 (not a toll-free number), 6:00 a.m. to 11:00 p.m. (Eastern time), Monday through Friday, to obtain an EIN." Fill the form in first, then call, because the person on the line reads the same questions in the same order.
By fax. Which number you use depends on where the business is based, and then on where you are sending the fax from. If the company has no legal residence, principal place of business or principal office in any state, you send Form SS-4 to 304-707-9471 if you are faxing from outside the United States, or 855-215-1627 if you are faxing from inside it. If the company's principal place of business is in one of the 50 states or the District of Columbia, the number is 855-641-6935 instead. The Instructions for Form SS-4 say the EIN comes back by fax "generally within 4 business days."
By mail. For a company with no principal place of business in any state: Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999. The instructions say to allow about four weeks, and to send the form four to five weeks before you need the number.
You do not need an SSN or an ITIN first
This is the single most common false belief about EINs, and it costs people months. They read that the online form wants an SSN or ITIN, conclude that they must first get an ITIN, and start a separate application that takes a long time and is not required here.
The Instructions for Form SS-4 answer the question directly. For Line 7b, the box that asks for the responsible party's tax ID number: "Enter 'foreign' or N/A on line 7b if the responsible party doesn't have and is ineligible to obtain an SSN or ITIN."
So the paper route is built for you. You write the responsible party's name on line 7a, you write "Foreign" on line 7b, and you apply. The EIN belongs to the company, and the company can have one before any individual owner has a U.S. tax ID number.
Two things to watch on the paper route:
- The responsible party rule does not relax. It is still a person, not an entity, and still not a nominee. A registered agent or formation service that offers to be your responsible party is offering you something the IRS says should not be on the form.
- Keep the fax confirmation and a copy of what you sent. If nothing comes back, the confirmation is the only thing that tells you which date to reference when you call.
Where the two lanes split
| 🇺🇸 U.S. person | 🌏 Not a U.S. person | |
|---|---|---|
| Can you use the online application | Yes, if the business is based in the U.S. and the responsible party has an SSN or ITIN | No, once the business is based abroad or the responsible party has no SSN or ITIN |
| Channels open to you | Online, fax, mail. The phone line is for international applicants only | Phone, fax, mail (Form SS-4) |
| How fast you get the number | In the same session online | On the call, if you apply by phone. About 4 business days by fax, about 4 weeks by mail |
| Responsible party's tax ID box (line 7b) | SSN or ITIN | Write "Foreign" or N/A |
| Who may be the responsible party | A person who controls the funds. Not an entity, not a nominee | Exactly the same |
| Daily limit | 1 EIN per responsible party per day | Exactly the same |
| Cost of the application | The IRS makes no charge | The IRS makes no charge |
| The number you receive | A nine-digit EIN | The same nine-digit EIN |
The bottom half of that table is the point. The rules about who the responsible party is, how many EINs you may get in a day, and what the number does are identical for both groups. Only the application channel is different.
Common mistakes
🇺🇸 If the IRS counts you as a U.S. person
- Assuming the online door stays open after you move abroad. The condition is about where the business is run, not about your passport.
- Trying to get three EINs in one afternoon for three new entities with the same responsible party. The limit is one per responsible party per day.
- Letting a formation service put its own name in the responsible party box, then having to file Form 8822-B to undo it.
🌏 If it does not
- Applying for an ITIN first because you think you need one for the EIN. You do not. Line 7b takes the word "Foreign."
- Starting the online application anyway. The three conditions are listed on the IRS page before you begin. Check them there instead of finding out at the end of the session.
- Naming your registered agent or your formation company as the responsible party. The IRS says nominees should not be listed.
- Getting the EIN and forgetting that it does not answer any of the other questions. It is not a bank account, it is not tax residency, and it does not replace a state filing.
FAQ
Can I get an EIN without an SSN or an ITIN?
Yes. The Instructions for Form SS-4 tell you to enter "foreign" or N/A on line 7b when the responsible party does not have, and cannot get, an SSN or ITIN. You apply by phone, fax or mail instead of online.
Why does the IRS online application reject me?
For one of two reasons. Either your principal place of business is not in the United States or a U.S. territory, or you do not have an SSN or ITIN for the responsible party. The online tool is open only when both conditions are met.
How long does it take to get an EIN?
Online, you receive the number in the same session. If you apply by phone from outside the United States, the IRS assigns the number on the call. By fax, the Instructions for Form SS-4 say the EIN comes back "generally within 4 business days." By mail, allow about four weeks. Processing times change, so check the current times on the IRS page before you commit to a deadline.
Who should I name as the responsible party?
The person who "owns, controls or exercises effective control over" the company and manages its funds. It must be a person, not an entity. If you are the founder and you control the bank account, it is you.
Can my registered agent or formation service be the responsible party?
No. The IRS says nominees cannot apply for an EIN and should not be listed on Form SS-4. A nominee does not control the company's assets, which is the whole test.
How many EINs can I get in one day?
One per responsible party per day. The Instructions for Form SS-4 apply that limit to every channel, online, telephone, fax and mail alike, so you cannot get a second one by switching methods. If you are setting up several entities with the same person named on each, plan for one day per entity.
The responsible party changed. Do I have to tell the IRS?
Yes. You use Form 8822-B, and you have 60 days to report the change.
Does having an EIN mean my company owes U.S. tax?
No. An EIN is an identification number, not a tax liability. What your company owes depends on how it is classified for tax, where its income comes from, and your own status. Those are separate questions with their own pages in this guide.
Do I need a U.S. address to get an EIN?
You need an address on the form, and it can be a foreign one. Form SS-4 has a line for a mailing address, and the IRS runs a dedicated international unit for exactly these applications. What you cannot do with a foreign business address is use the online application.