EIN Application for Foreign Companies: How to Get a US Tax ID Without a US Address
Foreign companies entering the US market need an Employer Identification Number. Here is how to get one, common pitfalls, and what comes next.
What is an EIN
An Employer Identification Number (EIN) is a nine-digit tax identification number assigned by the IRS. Every US entity needs one. Foreign companies doing business in the US or opening US bank accounts also need one.
Think of it as a Social Security number for your company. Banks require it. The IRS requires it. State tax authorities require it. You cannot operate in the US without one.
Who needs an EIN
- Any US corporation, LLC, or partnership
- Any foreign company with US employees
- Any foreign company with US-source income
- Any foreign company opening a US bank account
- Any foreign company required to file US tax returns
How to apply
US entities with a US responsible party: Apply online at irs.gov. Instant approval. Free.
Foreign entities or foreign responsible parties: Cannot use the online system. Must apply by:
- Fax: Complete Form SS-4, fax to the IRS at (855) 215-1627 (domestic) or (304) 707-9471 (international). Response within 4-7 business days.
- Mail: Send Form SS-4 to Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. Response within 4-6 weeks.
- Phone: Call the IRS Business & Specialty Tax Line at (267) 941-1099 (not toll-free). Available Monday-Friday, 6:00 AM - 11:00 PM Eastern. Can receive EIN immediately during the call.
The phone method is fastest but requires patience. Hold times can exceed an hour.
Common pitfalls
Using the wrong form. Form SS-4 is for EIN applications. Form W-7 is for ITINs (individual tax IDs). These are different things for different purposes.
Listing a PO box as the address. The IRS requires a physical address. Registered agent addresses are acceptable.
Responsible party confusion. The IRS requires a "responsible party" — an individual who controls the entity. For foreign companies, this is typically a director or officer. The responsible party may need an ITIN or SSN.
Not filing the follow-up returns. Getting an EIN triggers filing obligations. At minimum, you owe an annual return (Form 1120 for corporations, Form 1065 for partnerships) even if you have zero US income. Failure to file incurs penalties of $25,000+ per year.
What comes after the EIN
Once you have an EIN, the compliance clock starts:
| Filing | Deadline | Penalty for non-filing |
|---|---|---|
| Form 1120/1120-F (corporate return) | 15 April (calendar year) | $25,000+ |
| Form 5472 (foreign-owned corps) | With Form 1120 | $25,000 per form |
| State tax returns | Varies by state | Varies |
| State annual reports | Varies by state | Loss of good standing |
| BOI report (FinCEN) | 30 days of formation/qualification | $591/day |
How CompCal helps
CompCal tracks every post-EIN filing obligation. Add your US entity, and the system generates deadlines for federal returns, state returns, annual reports, and BOI filings automatically.