An Employer Identification Number, or EIN, is the federal tax identification number the IRS assigns to a business or other entity. It is often needed for tax filings, payroll, licences and banking. The number is free when obtained directly from the IRS.
The application is short, but small inconsistencies can delay banking and tax setup. International founders should pay particular attention to the application route, responsible party, legal name, entity type and address.
Form the legal entity first, then apply for its EIN. Keep the application answers with the permanent company records.
Who needs an EIN?
The IRS says an EIN is required for entities and activities including corporations, partnerships, many LLCs, employers and businesses filing certain federal returns. A sole proprietor without employees may not need one for federal tax, but can still request one for banking or state purposes.
Check the official IRS EIN page rather than paying a third-party site that looks like a government service. The IRS does not charge an EIN application fee.
Complete formation before the EIN application
If you are creating an LLC, corporation or partnership, wait until the state has accepted the formation. Apply using the exact legal name shown on the approved document. Applying first can create an EIN for an entity that does not exist or a name the state rejects.
Before applying, settle:
- The entity type and state of formation
- The exact legal name and any trade name
- The number of LLC members
- The responsible party
- The principal business address and mailing address
- The reason for applying
- The expected hiring date and number of employees
- The principal business activity
- The intended federal tax classification
If those answers are uncertain, revisit the business structure guide and the guide to how an LLC works before submitting.
Who is the responsible party?
The responsible party is generally the individual who ultimately owns or controls the entity or exercises effective control over it. It is not simply the formation service, registered agent or person who submits paperwork.
The IRS warns that nominees should not apply for an EIN. Using a service provider as though it controls the business can create ownership, privacy and correction problems.
The current Form SS-4 instructions should be followed for the identifying number required on line 7b and the limited circumstances in which “foreign” or “N/A” may be appropriate. Do not invent an SSN, ITIN or EIN.
Domestic applicants and the online route
If the applicant has a legal residence, principal place of business, principal office or agency in the United States or U.S. territories, the IRS online application may be available. The session must be completed once started, and an eligible application can produce the EIN immediately.
Save the confirmation notice at once. Store the digital file in at least two secure locations and keep a copy with the formation and ownership records. Banks and agencies may ask for the original IRS confirmation or later verification.
International application routes
As of 8 September 2026, the IRS states that an applicant whose principal place of business is outside the United States can apply by telephone, fax or mail. The official page lists the current international telephone number, hours, fax numbers and mailing address.
Use the live international EIN instructions on the day you apply. Contact details and processing procedures can change.
For fax or mail, complete Form SS-4 carefully. If using fax, provide a working fax number if you want the response returned that way. Do not send multiple applications by different methods because a delay makes you nervous. Duplicate EINs create a bigger problem.
How to approach the difficult SS-4 fields
Legal name and trade name
Use the legal name exactly as accepted by the state, applying the IRS character rules in the current instructions. A trade name or DBA is separate and should not replace the legal entity name.
Mailing and street address
Use an address where IRS correspondence can be received securely and promptly. Confirm whether a provider allows government mail and how it will be forwarded. A registered-agent address is not automatically the correct business or mailing address.
Entity type
An LLC must state its member count and whether it was organised in the United States. The entity selection on Form SS-4 should fit the intended federal classification. An LLC’s state-law label does not by itself answer how the IRS will tax it.
Reason for applying
Select the real reason, such as starting a new business, hiring employees, banking purpose or changing organisation type. Keep supporting facts consistent with formation dates and other registrations.
Principal activity
Describe the main revenue-producing activity clearly. “Consulting” may be too broad if the form requests more detail. Use the company’s real plan rather than language copied from another application.
Common EIN problems
- Applying before the entity is formed
- Using a nominee as responsible party
- Entering a legal name that differs from the state record
- Choosing the wrong LLC member count or tax classification
- Submitting duplicate applications
- Using an address that cannot receive IRS mail
- Losing the confirmation notice
- Assuming an EIN creates a company, bank account or work permission
An EIN does not do these things
An EIN does not form the entity, approve a tax election, register the business in another state, grant a licence, guarantee a bank account or authorise a foreign owner to work in the United States. It is an identification number within a wider business setup.
If the company supports an immigration strategy, coordinate the EIN details with the ownership and operating plan. Review the E-2 and L-1 educational guides, then obtain case-specific advice.
After the EIN arrives
- Check that the legal name and address are correct.
- Save the confirmation notice and the submitted SS-4 answers.
- Provide the EIN only through secure channels.
- Open banking and merchant accounts using consistent company records.
- Complete state tax, payroll and licence registrations where required.
- Give the number to the tax professional preparing entity returns.
- Add federal and state filings to the compliance calendar.
The IRS notes that some electronic systems may take time to recognise a newly issued EIN. Do not assume the number is wrong if an immediate e-filing or matching attempt fails.
When details change
A change in business name, address or responsible party does not always require a new EIN. The IRS uses Form 8822-B for certain address, location and responsible-party changes. A significant ownership or entity-structure change can require a new EIN, so check before reusing the old number.
Your EIN document pack
- Accepted formation document
- Signed operating agreement or bylaws
- Completed SS-4 copy or online application summary
- IRS EIN confirmation notice
- Responsible-party identity and authority record
- State tax and licence registrations
- Bank account resolution where used
Building the business from abroad? Business Launch Journey helps organise formation, EIN, banking, compliance and professional support into a workable sequence.
This article provides general education and does not replace tax, legal or immigration advice. Always use the current IRS form and instructions for the application date.
