How to Get an EIN Without an SSN: A Guide for Foreigners

An Employer Identification Number, or EIN, is a nine-digit number issued by the IRS to identify businesses and other qualifying entities for federal tax purposes.

Businesses may use an EIN for tax filings, employment tax reporting, banking, and other business activities. The IRS treats the EIN as a business identification number, not a replacement for an individual’s SSN or ITIN.

An EIN can be useful for both U.S. and certain foreign-owned businesses that have U.S. tax or reporting requirements.

Yes, an EIN without SSN is possible in certain situations.

If the responsible party does not have an SSN or ITIN and is not eligible to obtain one, the IRS instructions for Form SS-4 allow the applicant to enter “foreign” or “N/A” on the responsible party’s taxpayer identification number line.

This is particularly relevant for foreign applicants who need an EIN but do not have a U.S. Social Security Number.

The applicant still needs to provide the other information required by the IRS and must have a valid reason for requesting the EIN.

Understanding ITIN vs EIN is important because both numbers are issued by the IRS, but they serve different purposes.

An ITIN, or Individual Taxpayer Identification Number, is used for certain individuals who need a U.S. taxpayer identification number but are not eligible for an SSN.

An EIN identifies a business or other qualifying entity for federal tax purposes.

An ITIN belongs to an individual. An EIN generally belongs to the business or entity.

Having an ITIN does not mean you automatically need an EIN, and having an EIN does not replace an ITIN when an individual needs one for their own tax reporting.

Foreign individuals and businesses may need an EIN for different reasons.

For example, an international business owner may form a U.S. business entity and need an EIN for federal tax reporting or other business requirements.

A foreign-owned U.S. entity may also have specific federal reporting obligations that require an EIN.

The IRS states that applicants without a legal residence, principal place of business, or principal office or agency in the United States or its territories cannot use the online EIN application. They must use another application method.

An EIN for non US resident applicants can be obtained even when the applicant does not live in the United States.

The IRS has a specific process for international applicants. If you have no legal residence, principal place of business, or principal office or agency in the United States or its territories, you cannot use the online EIN application.

International applicants can generally apply by telephone, fax, or mail, depending on their circumstances.

The business must still meet the applicable requirements for obtaining an EIN.

If you are asking how to get an EIN without SSN, the first step is to determine why your business or entity needs an EIN.

You should then collect the information needed for Form SS-4. This includes the legal name of the entity, business address, responsible party, entity type, and reason for applying.

If the responsible party does not have and is not eligible for an SSN or ITIN, the current IRS instructions allow “foreign” or “N/A” to be entered on the applicable line.

International applicants cannot use the standard online EIN application when they have no U.S. legal residence, principal place of business, or principal office or agency.

Form SS 4 for foreigners is the IRS application used to request an EIN.

The form asks for important information about the entity and its responsible party. This includes the legal name, mailing address, entity classification, reason for applying, and other details.

For a foreign applicant, the responsible party’s taxpayer identification number may be different from the standard information requested from a U.S. applicant.

If the responsible party has no SSN or ITIN and is ineligible to obtain one, the IRS instructions state that “foreign” or “N/A” may be entered on the applicable line.

The information on the form should match the business’s official formation and tax records.

Foreign addresses can be entered on Form SS-4. The IRS instructions provide specific requirements for entering a foreign city, province or state, postal code, and country.

In some situations, yes.

The IRS instructions specifically address applicants who do not have an SSN or ITIN and are not eligible to obtain one. For these applicants, “foreign” or “N/A” may be entered on the responsible party’s taxpayer identification number line.

This means an ITIN is not automatically required before an international applicant can request an EIN.

However, the exact tax identification requirements can depend on the applicant’s circumstances and the reason for obtaining the EIN.

A foreign owner may form or own a U.S. business entity.

Depending on the entity and its activities, the business may need an EIN for federal tax reporting or other requirements.

For example, certain foreign-owned U.S. disregarded entities have specific federal information reporting requirements and may need an EIN for those filings. The IRS Form SS-4 instructions specifically address this situation.

Foreign business owners should also review whether other federal forms or reporting requirements apply to their business.

The IRS states that only one EIN should be requested for an entity through one application method. It also limits EIN issuance to one per responsible party per day.