How to Get an EIN as an NRI: Complete Step-by-Step Guide

An Employer Identification Number (EIN) is a unique nine-digit number assigned by the IRS to identify a business entity for tax purposes. Think of it as a Social Security Number for your business. It is also referred to as a Federal Tax Identification Number (FTIN).

### When You Need an EIN

You need an EIN if you:

• Formed an LLC, corporation, or partnership in the US — every business entity needs its own EIN
• Plan to open a US business bank account — banks require an EIN to open a business account
• Will hire employees — required for payroll tax filings (Form 941, W-2)
• File business tax returns — Form 1065 (partnership), Form 1120 (C-Corp), Form 1120-S (S-Corp), or Schedule C with an entity
• Apply for business licenses or permits — many states and localities require an EIN
• Engage with US clients — clients may request your EIN for their Form 1099 reporting

### When You Do NOT Need an EIN

• Single-member LLC with no employees that is not electing corporate treatment — you can use your SSN or ITIN on Schedule C (though getting an EIN is still recommended to avoid sharing your SSN with clients)
• Individual tax filing only — use your SSN or ITIN

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NRIs often confuse these three identification numbers. Here is how they differ:

Key point: An EIN identifies your business. An SSN or ITIN identifies you personally. You may need both — for example, if you are the sole owner of an LLC with an EIN, you still need an SSN or ITIN for your personal tax return.

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Any person or entity can apply for an EIN. The applicant must designate a responsible party — the individual who owns, controls, or exercises effective control over the entity. For most NRI-owned businesses:

• Single-member LLC: The sole member is the responsible party
• Multi-member LLC: A managing member is the responsible party
• Corporation: A principal officer (President, CEO) is the responsible party
• Partnership: A general partner is the responsible party

The responsible party must provide their SSN, ITIN, or existing EIN. If you are an NRI without any of these numbers, you can still apply — the IRS will process the application without a US tax ID for the responsible party, but you will need to apply by phone, fax, or mail (not online).

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The IRS offers four methods to apply for an EIN using Form SS-4, Application for Employer Identification Number:

Recommendation for NRIs: Apply by phone. It is the fastest method and you receive your EIN during the call.

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The phone application is the most efficient way for NRIs to get an EIN. Here is exactly how to do it:

### Before You Call

Gather the following information:

1. Legal name of the entity — exactly as registered with your state
2. Entity type — LLC, corporation, partnership, etc.
3. State of formation — the state where you filed your articles of organization or incorporation
4. Date of formation — the date your entity was officially formed
5. Responsible party name and tax ID — your SSN, ITIN, or foreign passport number
6. US mailing address — the IRS requires a US address for the EIN. You can use your registered agent's address if you do not have a US address
7. Principal business activity — a brief description (e.g., "IT consulting," "e-commerce retail")
8. Number of employees expected in the next 12 months
9. Reason for applying — "Started new business" for most NRIs

### Making the Call

1. Call the IRS Business & Specialty Tax Line: 267-941-1099 (this is NOT a toll-free number)
2. Hours: Monday through Friday, 6:00 AM to 11:00 PM Eastern Time
3. Wait times vary — expect 15-45 minutes on hold. Early morning (6-8 AM ET) typically has the shortest wait
4. When connected, tell the agent you need to apply for an EIN for a new business entity
5. The agent will walk you through Form SS-4 questions verbally
6. Provide all the information listed above
7. The agent will assign your EIN immediately and read it to you over the phone
8. Write down your EIN — the agent will also mail a confirmation notice (CP 575) to your US address within 4-6 weeks

### Important Notes

• The agent may ask for a fax number to send an immediate confirmation — have one ready if possible
• If you do not have an SSN or ITIN, the agent will note your foreign passport information instead
• The call is typically 10-20 minutes once you are connected to an agent
• You can authorize a third party (such as your CPA or registered agent) to apply on your behalf by completing the Third Party Designee section of Form SS-4

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If the phone method is not feasible, you can apply by fax or mail:

### Fax Application

1. Complete Form SS-4 (available at IRS.gov)
2. Fax to: 855-215-1627 (for international applicants, also: 304-707-9471)
3. The IRS will fax your EIN back within 4-7 business days
4. Include a cover sheet with your return fax number

### Mail Application

1. Complete Form SS-4
2. Mail to:

Internal Revenue Service

Attn: EIN Operation

Cincinnati, OH 45999

1. For international applicants, mail to:

Internal Revenue Service

Attn: EIN International Operation

Cincinnati, OH 45999

1. Processing takes 4-6 weeks

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### Issue 1: No US Address

The IRS requires a US address on Form SS-4. If you are an NRI living outside the US, you can use:

• Your registered agent's address (every LLC and corporation must have a registered agent in its state of formation)
• A US business address if you have a co-working space or virtual office
• A trusted US-based family member or friend's address (ensure they can receive and forward IRS mail)

Do not use a PO Box as your sole address — the IRS prefers a street address.

### Issue 2: Responsible Party Without SSN/ITIN

If you do not have an SSN or ITIN, the phone application process allows you to provide your foreign passport number and country of issuance instead. The fax/mail application has a field for this as well. The IRS will still issue the EIN.

### Issue 3: Multiple Entities

Each entity needs its own EIN. If you form both an LLC in Delaware and a corporation in Wyoming, you need two separate EIN applications.

### Issue 4: Lost EIN

If you forget or lose your EIN, you can:

• Call the IRS Business & Specialty Tax Line at 800-829-4933 (domestic) or 267-941-1099 (international) to retrieve it
• Check your CP 575 notice (the original confirmation letter)
• Look at previously filed tax returns

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Once you have your EIN, take these immediate steps:

1. Open a US business bank account — you will need the EIN, your entity formation documents, and a form of personal ID
2. Register for state taxes — sales tax, state income tax withholding, and unemployment insurance as applicable
3. Set up payroll if you plan to hire employees or elect S-Corp status (which requires paying yourself a salary)
4. Issue Form W-9 to your US clients — they will need your EIN to report payments to you on Form 1099
5. Keep the CP 575 notice in a safe place — this is the official IRS confirmation of your EIN assignment

Note: An EIN is permanent. It does not expire, and you do not need to renew it. If your business changes its structure (e.g., from single-member LLC to multi-member), you may need a new EIN.

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### Can I apply for an EIN online if I am an NRI?

Only if you have a US SSN or ITIN. The IRS online EIN application requires a valid US tax identification number for the responsible party. If you do not have an SSN or ITIN, you must apply by phone (267-941-1099), fax, or mail using Form SS-4.

### How long does it take to get an EIN?

By phone: immediate (you receive the EIN during the call). By fax: 4-7 business days. By mail: 4-6 weeks. For NRIs, the phone application is strongly recommended.

### Do I need an ITIN before applying for an EIN?

No. You can apply for an EIN without having an SSN or ITIN. The IRS will accept your foreign passport information as identification for the responsible party. However, you will eventually need an SSN or ITIN to file your personal tax return if you have US tax obligations.

### Can my CPA or registered agent apply for the EIN on my behalf?

Yes. You can designate a third party on Form SS-4 to apply for the EIN on your behalf. Your CPA, tax preparer, or registered agent can call the IRS or submit the fax/mail application as your authorized representative.

### Is there a fee to get an EIN?

No. The IRS does not charge any fee for issuing an EIN. Be cautious of third-party websites that charge fees to "process" your EIN application — you can do it directly with the IRS for free.

### Can I use my EIN instead of my SSN on Form W-9?

If you operate as a sole proprietorship (single-member LLC), the IRS technically requires your SSN on the W-9. However, if your LLC has elected to be taxed as a corporation (C-Corp or S-Corp), you use the entity's EIN. Many sole proprietors obtain an EIN specifically to avoid sharing their SSN with clients — while this is common practice, the IRS officially requires the SSN for sole proprietors.

### What if my entity is dissolved — do I need to cancel the EIN?

EINs are never canceled or reused. If you dissolve your entity, you should send a letter to the IRS requesting that the account be closed, but the EIN itself remains assigned to your entity permanently.

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