How to Obtain an EIN or TIN When Living Outside the US

It is often necessary for individuals and businesses living outside the United States to obtain an Employer Identification Number (EIN) or Tax Identification Number (TIN). Whether you're planning to start a business in the US or manage an existing one, understanding the process of obtaining these important identification numbers is crucial. This guide will walk you through the steps and provide detailed information on how to get an EIN or TIN without residing in the US.

Overview of EIN and TIN

Residence in the United States is not a requirement for obtaining an EIN or TIN. Both individuals and businesses have the option of acquiring these tax identification numbers to manage their activities within the US. An EIN, for example, is a unique identification number assigned to businesses and sole proprietorships for tax purposes. A TIN, on the other hand, is a personal identification number for individuals.

Businesses, regardless of the legal structure, can obtain an EIN. For personal use, non-US citizens can apply for an Individual Taxpayer Identification Number (ITIN) through the Internal Revenue Service (IRS) website, if they require a tax ID number for personal income.

Applying for an EIN or TIN

For individuals, an ITIN is typically obtained to handle personal tax matters. Businesses can apply for an EIN even if they do not have a Social Security Number (SSN). Many businesses, especially those working with US companies, benefit from having an EIN to open a bank account, manage payroll, and perform other business-related functions.

Steps to Get an EIN

Business Formation: The first step is to form a business entity such as an LLC or Inc. in the United States. EIN Application: Once your business is registered, you can apply for an EIN using IRS Form SS-4. You can submit this application online if you have an SSN or ITIN and are applying for an EIN for a U.S. entity. For non-U.S. entities or individuals without an SSN or ITIN, a paper form must be submitted via mail or fax. EIN Usage: The EIN is a tax ID number that allows you to conduct business in the US. It is necessary to open a business bank account and manage tax-related matters.

For those still in need of guidance, we can provide further assistance. Whether you need help with EIN applications or business setup in the US, feel free to reach out for more information.

Eligibility and Requirements

Generally, an EIN is required if you conduct a trade or business in the US and one of the following is true:

You have employees. You operate your business as a corporation or partnership. You withhold taxes on income other than wages paid to a non-resident alien.

It is essential to note that an EIN is not a substitute for an ITIN. A non-US citizen with taxable US-source income must obtain an ITIN. To apply for an ITIN, you would need to complete IRS Form W-7.

Application Methods for Foreign Individuals

Non-US citizens who own businesses can apply for an EIN even if they do not have an SSN. Here are the steps:

Online Application: If you have an ITIN, you can apply for an EIN online using the IRS website. This process is faster and more convenient. Application Forms: If you do not have an ITIN, you can file Form SS-4. This process can be more complex but is still doable. You can submit Form SS-4 by mail, by fax, or by phone. Phone Application: Only for international applicants with no legal residence, principal place of business, or principal office or agency in the US can use the phone to get a business EIN. You can call 267-941-1099 during working hours. Fax Application: Send the relevant IRS form to 304-707-9471. You will receive your EIN within four business days. Mail Application: For mail applications, use the address: Internal Revenue Service
Attn: EIN International Operations
Cincinnati OH 45999. It may take several weeks for the EIN to be issued.

It is also possible to work with a third-party designee to simplify the process. You can designate an attorney on the IRS SS-4 form to speak with the IRS on your behalf.