EIN for Non-Residents: How Foreign Owners Get a US Tax ID Without an SSN
How foreign owners get an EIN for a US LLC or corporation without an SSN or ITIN: who needs one, the responsible party, timelines, the EIN letter and common mistakes.
The Employer Identification Number (EIN) is your US company's federal tax ID. It is a nine-digit number in the format 12-3456789, issued by the IRS, and it works for your company the way a passport number works for you: banks, payment platforms, clients and tax authorities all use it to identify the business.
The good news for founders outside the USA: you do not need a Social Security Number (SSN) or an ITIN to get an EIN. The process is different from the one US residents use, and that is where delays and mistakes happen. This guide explains how it works so you know what to expect.
What the EIN is used for
You will be asked for your EIN almost everywhere your company does business:
- Opening a US business bank account. No bank will open an account for a US company without one.
- Payment platforms. Stripe, PayPal Business, Amazon Seller Central, Shopify Payments and app stores all ask for it.
- Client paperwork. US clients typically ask your company for a Form W-9, which shows the EIN.
- Tax filings. Your annual federal returns, including Form 5472 for foreign-owned LLCs, are filed under the EIN.
- Hiring. If you ever employ people in the USA, payroll runs under the EIN.
Who needs an EIN?
- Every corporation (Inc).
- Every multi-member LLC, because it is taxed as a partnership.
- Single-member LLCs owned by a foreign person. Strictly speaking, some US-owned single-member LLCs can operate without one, but a foreign-owned single-member LLC has its own annual filing obligation and cannot open a bank account without one. In practice, every foreign-owned LLC needs an EIN.
Is an EIN the same as an ITIN or SSN?
No. The EIN identifies a business. An ITIN or SSN identifies a person.
| Number | Who it identifies | Who issues it | Do non-resident owners need it? |
|---|---|---|---|
| EIN | Your company | IRS | Yes, for the company |
| ITIN | An individual without SSN eligibility | IRS | Sometimes, for personal tax or some financial services |
| SSN | US citizens, residents and authorised workers | Social Security Administration | No, and generally not available |
Many founders only ever need the EIN. Read ITIN vs EIN vs SSN to see when an ITIN is also useful.
The "responsible party"
Every EIN application names a responsible party: the individual who ultimately owns or controls the company. For a single-member LLC, that is usually you. For a multi-member LLC or a corporation, it is normally the main owner or principal officer.
Non-residents can be the responsible party even though they have no SSN or ITIN. This is the most common point of confusion: online EIN applications require an SSN or ITIN, so applications for foreign responsible parties are prepared and submitted through the IRS's other channels. Getting the responsible party details exactly right matters, because they are tied to the EIN permanently and appear in IRS records. We explain the role in more depth in the EIN responsible party explained.
How long does it take?
For non-residents, expect about one to four weeks in most cases. Timing depends on IRS workload and the time of year; it is generally slower around tax deadlines. Two things help:
- The company must exist first. We apply for the EIN once the state has approved your LLC or corporation, so the legal name matches exactly.
- A clean application. Consistent names, addresses and entity details avoid rejections and requests for more information, which can add weeks.
The EIN confirmation letter
When the EIN is assigned, the IRS issues a confirmation letter (often called the CP 575 notice). Keep it safe: banks, payment providers and marketplaces regularly ask for it, and the name on it must match your company documents.
If you have lost the original, a replacement verification letter, known as a 147C letter, can be requested. We cover this in lost EIN letter: how to get a 147C.
The EIN and your tax classification
When the EIN is set up, the IRS records how your company is treated for federal tax. For foreign owners, the default outcomes are:
- Single-member LLC: a "disregarded entity". The LLC itself does not pay federal income tax, but as a foreign-owned company it files Form 5472 with a pro forma Form 1120 every year.
- Multi-member LLC: a partnership, which files Form 1065 and issues each partner a Schedule K-1.
- Corporation (Inc): a C-Corporation, which files Form 1120 and pays US corporate tax on its profit.
An LLC can elect to be taxed as a C-Corporation instead, which some founders prefer for specific reasons. One option that is not open to non-resident owners is the S-Corporation election: S-Corps cannot have non-resident alien shareholders. If you read about S-Corp tax savings online, they do not apply to you.
Getting the classification right at the EIN stage matters, because it decides which returns the IRS expects from you every year. If the IRS records the wrong classification, you may receive notices for returns you were never supposed to file. See LLC or Inc for non-residents for how the choice affects tax.
What we need from you
If we formed your company, we already have almost everything. If you formed it elsewhere and only need the EIN, we usually ask for:
- your formation documents (Articles of Organization or Incorporation) showing the exact legal name and formation date,
- the names and countries of all owners, with ownership percentages,
- a passport copy for the responsible party,
- your company's mailing address, which can be our address or your registered agent's if you have no US office, and
- a short description of the business, which the IRS asks for.
We check these against the state record before submitting, so the EIN matches your company exactly.
Three examples
A new Wyoming LLC with one owner in Pakistan. The company is approved by the state in a few days. We prepare the EIN application with the owner as responsible party, submit it, and the confirmation letter arrives in about two weeks. The owner then applies for a bank account the same day.
A Delaware corporation with two founders in India and the UK. The principal officer is named as responsible party. The corporation receives its EIN, which it then uses for its bank account, its Stripe account and its first Form 1120.
An existing LLC formed years ago without an EIN. The owner discovers that the bank and Form 5472 both require one. We obtain the EIN and then review whether earlier years need catching up. See the $25,000 Form 5472 penalty and how to avoid it.
Common mistakes that cause problems later
- Applying before the company is approved. The name on the EIN then may not match the state record.
- Choosing the wrong entity type or tax classification. For example, listing a single-member LLC as a partnership. Fixing classification issues later is slow.
- Inconsistent names or addresses across the state filing, the EIN application and the bank application.
- Applying twice. A duplicate application can create two EINs for one company, which causes confusion with banks and the IRS.
- Using a personal address in the wrong field, which leads to IRS mail going astray.
Do I need a new EIN if something changes?
Usually not for small changes. A change of address or business name is normally handled by notifying the IRS. A change of entity type, for example converting an LLC into a corporation, or a change of ownership in some structures, can require a new EIN. Ask us before you change anything major so your bank and tax records stay consistent.
What happens after you have the EIN?
Once the EIN is issued, you can:
- apply for your US business bank account,
- connect payment platforms such as Stripe and PayPal,
- issue Form W-9 to US clients, and
- file your company's annual returns, starting with the first tax year.
Remember that a foreign-owned single-member LLC must file Form 5472 every year, even with no income. See Form 5472 explained.
Frequently asked questions
Can I get an EIN before the company is formed?
No. The EIN is issued to an existing legal entity, so the state must approve your company first. We apply immediately after approval.
Does an EIN expire?
No. An EIN stays with the company for life and is never reassigned, even if the company is closed.
Can I use my EIN to work in the USA or open a personal account?
No. The EIN belongs to the company. It does not give you personal tax status, work rights or a personal credit profile.
Do I need an ITIN to get an EIN?
No. Non-resident owners can obtain an EIN without an SSN or ITIN. An ITIN is a separate number for you personally and is only needed in some situations. See what an ITIN is and who needs one.
How UCB handles your EIN
- Included in every company formation package.
- $49 if you already have a US company and need the EIN on its own.
- We prepare the application from your company documents, set up the responsible party correctly for a non-US owner, submit it, follow up, and deliver the confirmation letter to you.
See the EIN service page for what we need from you.
Need an EIN for your US company? WhatsApp us at +91 8105 199 399 or email info@ucbsolutions.com and we will take care of it for you.
Let our experts handle it for you
Every business is different. Message us with your country, business type and goals, and we will recommend the right structure, state and package. We do the work; you focus on your business.
This article is general information for non-resident business owners and is not legal or tax advice. Rules and fees change; contact us to confirm what applies to your situation.
