EIN (employer tax number)

EIN (Employer Identification Number) is the company's federal tax number. It is required to open a bank account, hire employees, obtain licenses, and file tax returns. On this page, you will find information about who needs an EIN, how foreigners without an SSN or ITIN can apply by phone, fax, or mail, how to complete Form SS-4, and what to do after obtaining an EIN.

• An EIN is obtained free of charge from the IRS. Websites that charge a fee for an EIN are not official.
• According to the IRS, an EIN is generally required in the following situations:
  • hiring employees
  • operating a partnership or corporation
  • paying sales and excise taxes
  • changing the business structure or ownership
  • managing certain trusts, retirement plans, and estates
• The IRS also lists LLCs among the entities that require an EIN.
• A wholly foreign-owned single-member LLC must obtain an EIN in order to file Form 5472 (see 14.4).
• Even if it is not required for federal tax purposes, an EIN may be requested for banking or state tax purposes.
• An EIN is only for business activities. It cannot be used instead of a personal SSN or ITIN.
• A company should have only one EIN.

• If you are forming an LLC or corporation, first form the company in the state (with the Secretary of State), then apply for an EIN.
• Applying before completing state registration may delay the EIN application.
• Enter the company name exactly as it appears in the formation document.
• Name rules: IRS systems accept only letters (A-Z), numbers (0-9), hyphens (-), and the "&" symbol.
  • Spell out symbols such as "+", "@", and "." or replace them with spaces. Example: "Jones.Com" → "Jones Dot Com".
  • Use a hyphen instead of a slash; delete the apostrophe.
• A street address may contain no more than 35 characters.

1. Online (only applicants in the United States):
   • The company must be formed in the United States or a U.S. territory.
   • The principal place of business must be in the United States.
   • The applicant must be the person who controls the company (responsible party) or that person's authorized representative.
   • The responsible party must have an SSN or ITIN.
   • The application must be completed in a single session; it cannot be saved and continued later. The session closes after 15 minutes of inactivity.
   • If approved, the EIN is displayed immediately. Print the confirmation letter.
   • Hours of operation (U.S. Eastern Time): Monday–Friday 6:00 a.m.–1:00 a.m. (the following day), Saturday 6:00 a.m.–9:00 p.m., Sunday 6:00 p.m.–midnight.
2. Phone (only international applicants): Those without a legal residence, principal place of business, or office in the United States should call +1 267 941 1099. This service is fee-based. Monday–Friday, 6:00 a.m.–11:00 p.m. (U.S. Eastern Time).
3. Fax: Complete and fax Form SS-4. The EIN is generally returned by fax within 4 business days. Write your fax number on the form.
4. Mail: Mail Form SS-4. The EIN arrives by mail in approximately 4 weeks. Send it 4–5 weeks before you need the EIN.
5. Use only one method for a company. Otherwise, you may receive more than one EIN.
6. Regardless of whether you apply online, by phone, fax, or mail: one responsible party may receive only 1 EIN per day.

1. Complete Form SS-4 before calling. The IRS representative will create your account based on the information on the form.
2. The caller must be authorized to obtain the EIN and answer questions about Form SS-4.
3. If someone else will call on your behalf, complete the Third Party Designee section on the form and sign the form. Authorization is invalid without a signature.
4. Call +1 267 941 1099.
5. Write the number you are given in the upper-right corner of the form, sign and date the form, and keep it.
6. If requested by the IRS representative, mail or fax the signed Form SS-4 (together with the third-party authorization, if applicable) to the address provided within 24 hours.
7. The third party's authorization ends when the EIN is issued and communicated to that person. The EIN notice is mailed to the company's address.

• Responsible party: The responsible party is the individual who ultimately owns the company or actually controls the company and its assets. It cannot be a company (except for government entities).
• A nominee may not apply. According to the IRS, a nominee's application puts the company's information and privacy at risk.
• Line 7b: Enter the responsible party's SSN or ITIN. If you do not have an SSN or ITIN and are not eligible to obtain one, write "foreign" or "N/A". This line may not be left blank.
• Wholly foreign-owned single-member LLC:
  • Check the "Other" box on line 9a and write "Foreign-owned U.S. disregarded entity-Form 5472."
  • For the reason for applying (line 10), select "Other" and write "Foreign-owned U.S. disregarded entity filing Form 5472."
• Business start date: For foreign applicants, this is the date you started the business in the United States or took over the business.
• Date wages were first paid: If you will have no employees, write "N/A." For foreign applicants, this is the date you began paying wages in the United States.
• Signature: For foreign applicants, any authorized person (for example, a department manager) may sign the form.
• If the third party's address or telephone number is the same as yours, the application must be submitted by fax or mail.
• Form SS-4 downloaded from IRS.gov is a fillable PDF; after completing it, it may be faxed or mailed.

• Applicants outside the United States (no residence or place of business in the United States)
  • Phone: +1 267 941 1099 (fee-based; Monday–Friday, 6:00 a.m.–11:00 p.m., U.S. Eastern Time)
  • Fax: +1 855 215 1627 from within the United States, +1 304 707 9471 from outside the United States
  • Mail: Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999
• Applicants in the United States (a residence or place of business in one of the 50 states or Washington, D.C.)
  • Online: EIN application tool
  • Fax: +1 855 641 6935
  • Mail: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999
  • The IRS no longer issues EINs by phone to domestic applicants.
• The fax line (Fax-TIN) is open 24 hours a day, 7 days a week. Fax numbers are only for EIN applications and may change without notice.
• Status of a mailed application or number verification: +1 800 829 4933 (IRS business line; Monday–Friday, 7:00 a.m.–7:00 p.m. local time).

• You can use the EIN immediately for most business purposes, such as the IRS Taxpayer Identification Number matching program and electronic tax payments (EFTPS).
• Keep the EIN notice (CP575) sent by the IRS.
• 3 ways to verify your EIN:
  • requesting an entity transcript
  • downloading a digital CP575 for Business Tax Account users
  • calling the business line and requesting Letter 147C
• Change of address or responsible party: Report it using Form 8822-B. A change of responsible party must be reported within 60 days.
• When a new EIN is required: Generally, when the company's ownership or structure changes. A new EIN is not required for a change of name, address, or responsible party.
• An EIN cannot be canceled. If it is no longer needed, the IRS may deactivate it.
• If the EIN has not arrived yet: When the return deadline arrives, write "Applied For" and the application date instead of the number.

• Paying money to fee-based intermediary websites for an EIN.
• Applying for an EIN before forming the company in the state.
• Applying by both fax and mail for the same company and obtaining two EINs.
• Leaving line 7b blank on Form SS-4. If there is no SSN or ITIN, "foreign" or "N/A" must be written.
• Listing an intermediary person (nominee) as the responsible party.
• Abandoning an online application and starting everything over after 15 minutes.
• Failing to report a change of responsible party within 60 days using Form 8822-B.

• I do not have an SSN or ITIN. Can I get an EIN online? No. The responsible party must have an SSN or ITIN for an online application. If your principal place of business is outside the United States, apply by phone, fax, or mail.
• Do I need to obtain an ITIN before applying for an EIN? No. If you are not eligible for an SSN or ITIN, write "foreign" on line 7b of Form SS-4. For an ITIN, see 15.2 Tax identification number: SSN or ITIN.
• Will I get an EIN by phone on the same day? On the international line, an IRS representative creates the account using the information on the form and gives you the number. If requested by the representative, you must send the signed form within 24 hours.
• I lost my EIN. What should I do? Check your EIN notice, the company's bank records, the institutions that issued your licenses, and previous returns. If you cannot find it, call +1 800 829 4933. The IRS will verify your identity and provide the number by phone if you are authorized.
• It appears that someone else obtained an EIN in my name. According to the SBA, first check whether the request was legitimate. If it was not, report it to the IRS using the business identity theft affidavit (Form 14039-B).
• What happens to my EIN when I close my company? An EIN is not canceled. If all returns have been filed and debts have been paid, the IRS may deactivate the number.

• IRS – Online EIN application
• Form SS-4, EIN application form (PDF)
• Form SS-4 instructions (PDF)
• Form SS-4 instructions (web page)
• Publication 1635, Understanding Your EIN (PDF)
• Form 8822-B, Change of address or responsible party (PDF)
• Form 14039-B, Business identity theft affidavit (PDF)
• IRS – Responsible party and nominee
• IRS – When a new EIN is required