How to Get an EIN as a Foreign Founder (IRS Phone Method)

The Employer Identification Number (EIN) is the federal tax identifier required for every US business entity under IRC §6109. Foreign founders without a US Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) cannot use the IRS online EIN application. Instead, the IRS phone method issues an EIN within a single phone call. This step-by-step guide walks through it.

Step 1 — Form Your US Entity First

The EIN is issued to a legal entity, not to an individual. Before applying, you must have:

• A filed and approved formation document — Certificate of Incorporation (DGCL §102), Articles of Organization (Wyo. Stat. §17-29-201), etc.
• Confirmation of legal entity name as filed with the state.
• A US registered agent address in the state of formation.

You cannot apply for an EIN before forming the entity. The state filing must be complete first.

Step 2 — Identify the “Responsible Party”

Under IRC §6109(d) and Form SS-4 instructions, the EIN application requires identification of a “responsible party” — the individual who controls or manages the entity, regardless of title.

For a single-member LLC: the sole member. For a multi-member LLC: any managing member. For a C-Corp: the CEO, President, or other principal officer.

The responsible party is not necessarily a US person. A foreign individual can be the responsible party. They must provide their full legal name, date of birth, and either:

• US SSN, or
• US ITIN, or
• Foreign passport identifier (this is the foreign-founder pathway).

Step 3 — Download and Complete Form SS-4

Download Form SS-4: https://www.irs.gov/pub/irs-pdf/fss4.pdf

Form SS-4 instructions: https://www.irs.gov/instructions/iss4

Complete all relevant fields:

• Line 1: Legal name of entity (exactly as on state filing).
• Line 2: Trade name (if any).
• Line 3: Executor, administrator, or fiduciary if applicable.
• Line 4a-b: Mailing address (US address — registered agent address acceptable).
• Line 5a-b: Street address if different from mailing.
• Line 6: County and state of business location.
• Line 7a: Name of responsible party (your name).
• Line 7b: SSN, ITIN, or “FOREIGN” if you have neither.
• Line 8a: LLC question — yes/no, and number of members.
• Line 8b-c: LLC details if applicable.
• Line 9a: Type of entity — check the appropriate box (LLC, C-Corp, S-Corp, etc.).
• Line 9b: State where formed.
• Line 10: Reason for applying — usually “Started new business”.
• Line 11: Date business started or acquired.
• Line 12: Closing month of accounting year (typically December for calendar-year filers).
• Line 13: Highest number of employees expected in next 12 months.
• Line 14: Whether agricultural, household, or other employees expected.
• Line 15: First date wages will be paid (if applicable).
• Line 16: Principal activity (e.g., “Software services”).
• Line 17: Principal product or service.
• Line 18: Whether the entity has previously applied for an EIN.

Sign and date the form. Print clearly.

Step 4 — Call the IRS International EIN Line

International applicant phone number: +1-267-941-1099 (not toll-free).

Hours: Monday through Friday, 6:00 AM to 11:00 PM Eastern Time.

This is the dedicated number for applicants who do not have a US SSN/ITIN. Domestic applicants use a different process.

Expect wait times of 30 minutes to 2 hours during peak periods (typically Tuesday–Thursday late morning Eastern Time).

Step 5 — Speak With the IRS Representative

When connected, the representative will:

1. Verify your identity (name, date of birth);
2. Walk through Form SS-4 line by line;
3. Verify the entity’s legal name and state of formation;
4. Issue the EIN orally — write it down immediately;
5. Confirm the EIN by reading it back twice.

The EIN format is XX-XXXXXXX (9 digits with a dash after the second digit).

Step 6 — Request Written Confirmation

Ask the representative to:

• Mail an EIN confirmation letter (Letter 147C) to the entity’s mailing address — arrives in 4–6 weeks.
• Fax an EIN confirmation letter — same-day if you can receive a US fax (e.g., online fax service like HelloFax or eFax).

The written confirmation is essential for opening US bank accounts and filing tax returns. Banks routinely request to see the IRS-issued letter.

Step 7 — Use the EIN Immediately

The EIN is valid the moment it is issued. You can:

• Open a US business bank account (most banks require the original IRS letter, but some accept the verbal-issued EIN with the SS-4 confirmation);
• File payroll registrations;
• Sign vendor agreements;
• Apply for state tax accounts.

Step 8 — Register With State Tax Authorities

The EIN is federal. State tax accounts are separate:

• Delaware — Delaware Division of Revenue Combined Registration Application;
• California — California Franchise Tax Board + EDD for payroll;
• New York — NYS Department of Taxation and Finance;
• Florida — Florida Department of Revenue.

Most states require the federal EIN as a prerequisite for state tax registration.

Step 9 — File the Initial BOI Report (FinCEN)

Under the Corporate Transparency Act, 31 U.S.C. §5336, file the BOI report within 30 days of entity formation at https://boiefiling.fincen.gov/. The EIN is required for this filing.

(Note: As of 2026, the CTA’s applicability to domestic reporting companies has been subject to litigation. Check current FinCEN guidance before relying on any blanket exemption.)

Step 10 — Calendar Annual Federal Tax Filings

Common Errors to Avoid

Common Misconceptions

“I need an ITIN to get an EIN” — False. Foreign founders use the SS-4 phone method without ITIN.

“My registered agent can be the responsible party” — False. The responsible party must be an individual with actual control over the entity, typically the founder.

“The EIN takes weeks” — False for the phone method. Same call, same EIN. Written confirmation arrives in 4–6 weeks by mail (or same-day by fax).

“I can email the SS-4 to the IRS” — False. SS-4 is filed by phone, fax, or mail. No email submission is accepted.

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Disclaimer

Legal information, not legal advice. MmowW Scrib🐮 is operated by a licensed Gyoseishoshi (行政書士) office in Japan. We are not US attorneys or CPAs.

Sources

• IRS Form SS-4 (Application for EIN) — https://www.irs.gov/pub/irs-pdf/fss4.pdf
• IRS Form SS-4 instructions — https://www.irs.gov/instructions/iss4
• IRS apply for EIN — https://www.irs.gov/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online
• IRS International applicants EIN — https://www.irs.gov/businesses/small-businesses-self-employed/how-to-apply-for-an-ein
• IRC §6109 (taxpayer identification) — https://www.law.cornell.edu/uscode/text/26/6109