How to Get an IRS EIN as a Non-US Resident

Which route the IRS allows

• Online. The responsible party needs a valid SSN or ITIN. The business needs its principal place of business in the US or a US territory (SS-4 instructions, IRS online EIN page). The EIN arrives in the same session. An ITIN does not open it for a business run from abroad.
• Phone, (267) 941-1099. Only for a business with no legal residence, principal place of business, or principal office or agency in the US or a US territory (SS-4 instructions). The EIN is given during the call. The IRS issues no EINs by phone to domestic taxpayers. Its Internal Revenue Manual (IRM 21.7.13.3.2.7) has the phone assistors send an LLC or corporation formed in a state to the other methods.
• Fax. Open to every applicant. The Fax-TIN lines take Form SS-4 24 hours a day, 7 days a week. The IRS targets 4 business days for faxing the EIN back (SS-4 instructions).
• Mail. Open to every applicant. The IRS mails the EIN in approximately 4 weeks. It tells mail applicants to send the form at least 4 to 5 weeks before they need the EIN (SS-4 instructions).

A US LLC or corporation whose owner has no SSN or ITIN is left with fax and mail. The IRS does not name a fax line for a company formed in a state and run from abroad. Its manual classifies an LLC or corporation organized in a state as a domestic case, even with foreign addresses on the form. That points to the domestic line, (855) 641-6935. A single-member LLC wholly owned by a foreign person checks "Other" on line 9a and writes "Foreign-owned U.S. disregarded entity-Form 5472" (SS-4 instructions). It also files Form 5472 with a pro forma Form 1120 (Form 5472 instructions).

A company formed outside the US with no US location has every route but online. It can call (267) 941-1099 or mail the form to the IRS EIN International Operation (Where to file Form SS-4). Its fax lines are (304) 707-9471 from abroad and (855) 215-1627 from inside the US.

If the online application stopped you with an error, IRS EIN online application errors has the wording of each error and the step it points to.

ITIN, line 7b and the responsible party

The IRS manual says: "Foreign individuals are not required to have an ITIN in order to receive an EIN." (IRM 21.7.13.3.2.2). A responsible party who doesn't have and is ineligible to obtain an SSN or ITIN enters "foreign" or N/A on line 7b of Form SS-4. The line cannot be left blank (line 7b instructions). An owner who already has an ITIN writes it there.

Unless the applicant is a government entity, the responsible party must be an individual. A nominee cannot apply and should not be listed on the form. A nominee is someone given limited authority to set up the entity (IRS: responsible parties and nominees).

How to fax Form SS-4 from outside the US

1. Form the LLC or corporation with the state before you apply. The IRS may delay an application for an entity not yet formed (IRS online EIN page).
2. Have a fax number ready to receive the reply before you fill in the form. The IRS faxes the EIN back to the number in the "Applicant's fax number" box. With no number, it mails the confirmation to the address of record instead (IRM 21.7.13.7.2.1). FaxTerra plans include a US number from $4.99/month. A one-time number stays live through the filing, the three-week wait, one re-send with its wait, and the 147C call. It runs 90 days for $14.99, paid once.
3. Fill in Form SS-4. The form needs no US address. A foreign address gives the city, province or state, postal code, and the country name in full (lines 4a and 4b). Enter "foreign" or N/A on line 7b if there is no SSN or ITIN. Any duly authorized person may sign for a foreign applicant (signature). Write your fax number in the "Applicant's fax number" box.
4. Fax it to (855) 641-6935 for an LLC or corporation formed in a state. For a business with no US location, fax (304) 707-9471 from abroad or (855) 215-1627 from inside the US. A fax the IRS receives after 1 p.m. Eastern counts as received the next business day (IRM 21.7.13.7.2.1).
5. Wait three weeks before doing anything else.

The wait and what to do if nothing comes

The IRS's target is 4 business days. Across all filings faxed through FaxTerra, a reply takes about 16 days. 60% of first filings are answered within three weeks, and 36% are never answered on that filing (full measurements). By day 21, 95% of the replies that come have arrived.

With nothing at three weeks, fax the same form with your number in the box to the same line again. Then give it another three weeks. To avoid a second EIN, the IRS asks for one application method per entity. A second fax of the same form is the same method. If you send from FaxTerra on the web, you can opt in at the first send to an automatic re-send on day 21 if no reply has come. Faxing the IRS about an EIN lists every condition.

If the re-send brings nothing, ask the IRS for a Letter 147C to confirm the EIN. Inside the US that is the Business & Specialty Tax Line, (800) 829-4933. The IRS names no international line for Letter 147C. The online application's "unable to provide" message gives (267) 941-1099 for callers outside the US (IRM 21.7.13.3.4.1). The IRS also lists (267) 941-1000 for business account questions from abroad (IRS international services). The agent faxes a 147C to a number you give on the call. Have it ready before you dial. Letter 147C covers the call.