How to Get a US Employer Identification Number in 2026

By admin September 6, 2026 WORK ABROAD 0 Comments

An Employer Identification Number, or EIN, is one of the most important tax and business documents for anyone operating a company in the United States. Whether you are forming a US LLC as a foreign entrepreneur, opening a business bank account, applying for business credit, setting up payroll, preparing federal tax returns, or building a company that may later support an investment or immigration strategy, getting your EIN correctly can prevent expensive delays with banks, accountants, lenders, payment processors, and government agencies.

For international founders in particular, an EIN is often the bridge between simply registering a US company and actually operating it. Banks may request it when reviewing a business checking account application, lenders may use it as part of business credit verification, payroll providers need accurate federal tax information, and tax professionals rely on the EIN when preparing many business returns. The IRS also states that businesses may need an EIN for activities such as hiring employees, operating as a corporation or partnership, filing certain federal tax returns, opening a business bank account, or applying for business credit.

This 2026 guide explains how to get a US Employer Identification Number, including how foreign founders can apply without a Social Security Number, how to complete Form SS-4, current application methods, expected processing times, foreign-owned LLC tax considerations, business banking requirements, and common EIN mistakes that can create unnecessary accounting or legal costs.

What Is an Employer Identification Number?

An Employer Identification Number is a unique nine-digit federal tax identification number assigned by the Internal Revenue Service to businesses and other entities.

It normally appears in this format:

XX-XXXXXXX

An EIN is sometimes called a:

Federal Employer Identification Number
Federal Tax ID Number
Business Tax Identification Number
FEIN

Despite the word “Employer,” your business does not necessarily need employees before it can require an EIN.

The IRS uses EINs to identify business tax accounts for entities including sole proprietorships, corporations, partnerships, estates, trusts, LLCs, and other organizations.

Why an EIN Matters for Business Banking, Taxes and Credit in 2026

An EIN is more than another company-registration number. For many businesses, it becomes part of the foundation for banking, accounting, payroll, tax compliance, insurance, financing, and other professional services.

Opening a US Business Bank Account

Many US banks and financial institutions request an EIN when reviewing a business checking or business savings account application.

Banks may also request:

LLC articles of organization or corporate formation documents
Operating agreement or corporate bylaws
Passport or government-issued identification
Business address information
Ownership information
EIN documentation
Information about the source and expected volume of business transactions

Requirements vary between financial institutions, especially for non-resident founders.

Obtaining an EIN therefore does not guarantee approval for a US business bank account. It simply provides one of the tax-identification documents many banks expect.

Applying for Business Credit and Financing

As your company develops its financial history, an EIN may also appear in applications for:

Business credit cards
Business lines of credit
Equipment financing
Working-capital financing
Commercial banking services
Small-business loans

Approval depends on many other factors, including revenue, creditworthiness, time in business, guarantees, banking history, and lender underwriting standards.

An EIN alone does not create business credit or guarantee financing.

Hiring Employees and Running Payroll

Businesses that hire employees generally need an EIN for federal employment tax reporting.

Payroll software companies, accountants, bookkeeping firms, and payroll-processing services may use your EIN when helping you manage:

Federal payroll taxes
Employee wage reporting
Form W-2 reporting
Employment tax returns
Tax deposits

Federal Business Tax Compliance

An EIN is also necessary for many business tax filings.

The IRS specifically notes that EINs are assigned for business tax filing and reporting purposes, including corporations, partnerships, LLCs and sole proprietorships where applicable.

For foreign entrepreneurs, determining which tax forms are required can be more complicated than simply getting the EIN itself.

Who Needs an EIN?

Businesses and organizations that commonly need EINs include:

Corporations
Partnerships
Multi-member LLCs
Certain single-member LLCs
Businesses with employees
Businesses filing certain excise or employment tax returns
Trusts and estates
Nonprofit organizations
Certain foreign entities with US tax obligations

A single-member LLC without employees may still obtain an EIN for tax reporting, banking, or other legitimate business purposes.

Foreign-owned US disregarded entities can also require an EIN for Form 5472 reporting. The current IRS Form SS-4 instructions specifically address EIN applications for foreign-owned US disregarded entities.

Can a Foreigner Get an EIN Without an SSN?

Yes.

A foreign entrepreneur does not automatically need a Social Security Number to obtain an EIN.

This is one of the most important points for non-US residents establishing US companies.

Current IRS Form SS-4 instructions state that when the responsible party does not have and is ineligible to obtain an SSN or ITIN, the applicant may enter “foreign” or “N/A” on line 7b.

However, international applicants generally cannot use the IRS online EIN application when they have no legal residence, principal place of business, principal office, or agency in the United States or US territories. International applicants can instead use the IRS procedures available by phone, fax, or mail.

Do You Need an ITIN Before Applying for an EIN?

Not necessarily.

An Individual Taxpayer Identification Number, or ITIN, is different from an EIN.

An EIN identifies a business or other entity for federal tax purposes.

An ITIN is a personal tax-processing number available to certain individuals who need a US taxpayer identification number but are not eligible for an SSN.

Depending on your income, ownership structure, residency status, and US tax obligations, you may eventually need an ITIN for personal tax reporting even though you were able to obtain your company’s EIN without one.

A CPA, enrolled agent, or tax attorney familiar with international taxation can help determine whether an ITIN is required in your particular situation.

EIN Application Methods in 2026

There are four main EIN application methods:

Online
Fax
International telephone application
Mail

The right method depends largely on where your principal business is located and your eligibility to use the IRS online system.

Method 1: Apply for an EIN Online

For eligible applicants, the IRS online EIN application is generally the fastest method.

When an online application is successfully validated, the EIN can be issued immediately.

The IRS does not charge a fee to issue an EIN.

Who Can Use the Online EIN Application?

The online application is intended for qualifying applicants whose principal business, office, or legal residence is in the United States or a US territory.

International applicants with no legal residence, principal business, principal office, or agency in the United States or its territories cannot use the online EIN application and must use another method.

Before Starting the Online Application

Have your business information ready, including:

Legal company name
Entity type
State of formation
Formation date
Business address
Responsible party details
Principal business activity
Expected employees, if applicable
Accounting year information

Be careful to enter the legal entity name exactly as it appears on your formation documents.

Method 2: Apply by Fax Using Form SS-4

Fax remains an important application method, particularly for international entrepreneurs who cannot use the online EIN system.

Complete Form SS-4 and send it to the appropriate IRS fax number.

Current IRS guidance states that applicants using the Fax-TIN program can generally receive an EIN by fax within about four business days when a return fax number is provided.

IRS fax numbers can change, so confirm the current number directly with the IRS before submitting your application.

Important Form SS-4 Fields

Form SS-4 contains several fields where errors can create delays.

Line 1: Legal Name

Enter the entity’s legal name exactly as it appears on the applicable legal document.

For an LLC or corporation, this normally means matching your state formation documents.

The IRS specifically instructs applicants to enter the legal name accurately on line 1.

Lines 4a and 4b: Mailing Address

Enter the address where you want the entity’s IRS correspondence delivered.

Foreign addresses are permitted. When using a foreign address, follow the IRS formatting instructions carefully.

Lines 7a and 7b: Responsible Party

The responsible party is generally the individual who ultimately owns or controls the entity or exercises effective control over it.

Except for government entities, the IRS generally requires the responsible party to be an individual rather than another business entity.

If that person does not have and is not eligible for an SSN or ITIN, current instructions allow “foreign” or “N/A” on line 7b.

Lines 8a–8c: LLC Information

These questions address whether the applicant is an LLC and, when applicable, the number of LLC members and whether the company was organized in the United States.

Tax classification can become complicated for foreign-owned businesses, so do not assume that checking a particular box automatically makes the entity taxed the way you want.

A CPA or qualified tax professional can advise you about partnership, corporation, or disregarded-entity tax treatment.

Line 9a: Type of Entity

Choose the entity description that applies to your organization.

For a foreign-owned US disregarded entity obtaining an EIN for Form 5472 reporting, the current IRS instructions provide specific guidance on what to enter.

Line 10: Reason for Applying

Choose the reason that accurately describes why the entity needs the EIN.

Current Form SS-4 instructions include reasons such as:

Started a new business
Hired employees
Banking purpose
Changed type of organization
Other qualifying reasons

Do not select a reason simply because you believe it will make the application faster. Use the reason that accurately reflects your situation.

Line 11: Date Business Started or Acquired

Enter the appropriate business start or acquisition date.

This is one reason it is generally important to complete your business formation process before applying for an EIN for a newly created entity.

Line 12: Closing Month of Accounting Year

Line 12 asks for the closing month of the entity’s accounting or tax year.

For many calendar-year businesses, this is December, but the correct answer depends on the entity and applicable tax rules.

Line 13: Expected Employees

Enter the highest number of agricultural, household, and other employees you expect during the next 12 months.

If you expect no employees, enter zero where appropriate.

Method 3: International EIN Application by Phone

International applicants may be eligible to obtain an EIN by telephone.

This option is available when the applicant has no legal residence, principal place of business, principal office, or agency in the United States or US territories.

The IRS currently instructs eligible international applicants to call its international EIN telephone service Monday through Friday during published Eastern Time hours. The caller must be authorized to receive the EIN and answer questions concerning Form SS-4.

Completing Form SS-4 before calling can make the process easier because the IRS representative uses information from the form to establish the business tax account.

This route can be attractive to foreign founders facing time-sensitive business banking, tax-filing, or company-formation deadlines.

Always verify current operating hours and contact information with the IRS before calling.

Method 4: Apply by Mail

You can also send Form SS-4 by mail.

Mail is generally the slowest EIN application method.

Current IRS instructions recommend completing Form SS-4 approximately four to five weeks before you need the EIN, with the EIN generally arriving by mail in approximately four weeks. Processing delays are still possible.

For entrepreneurs trying to open a business bank account, activate payment processing, hire employees, or meet tax deadlines, fax or another eligible application method may be more practical.

How Long Does It Take to Get an EIN in 2026?

Processing time depends on the application method and whether the information supplied can be validated.

As a general guide:

Online: potentially immediate for eligible applicants
Fax: generally around four business days
International phone: may be assigned during the application call for eligible applicants
Mail: approximately four weeks under current IRS guidance

IRS workloads and processing procedures can change. Always check the latest IRS guidance before relying on a deadline.

How Much Does an EIN Cost?

Applying directly to the IRS for an EIN is free.

You do not need to pay the government hundreds of dollars to receive an EIN.

However, private companies may charge fees for helping clients prepare or submit EIN applications.

Those private service fees are different from an IRS EIN application fee.

Professional assistance may make sense when the EIN application is part of a more complex matter involving:

International tax planning
Multi-member ownership
Foreign corporate ownership
Business acquisitions
Trusts or estates
Entity restructuring
Tax classification elections
US immigration or investment planning

When legal or tax issues are involved, paying for a licensed CPA, enrolled agent, tax attorney, or immigration attorney may provide more value than paying only for document submission.

Foreign-Owned LLC Tax Compliance After Getting an EIN

Foreign founders should understand that receiving an EIN does not complete their US tax obligations.

This is particularly important for foreign-owned single-member LLCs.

A US disregarded entity wholly owned by a foreign person may have Form 5472 filing requirements, and the IRS instructions specifically recognize the need for these entities to obtain an EIN for that reporting.

Failure to file a complete and correct Form 5472 when required can result in significant penalties.

The IRS currently states that an initial Form 5472 failure may result in a $25,000 penalty, with additional continuation penalties potentially applying when the required filing remains outstanding after IRS notification.

For that reason, foreign-owned LLC tax preparation is an area where qualified professional advice can be particularly valuable.

A tax professional may need to evaluate:

Form 5472
Pro-forma Form 1120 requirements
Form 1065 for partnerships
Form 1120 for corporations
Personal US tax returns
ITIN requirements
State income tax
Franchise taxes
Sales tax registration
Payroll taxes
International information-reporting obligations

The correct filing requirements depend on the company’s ownership, activities, tax classification, location, and transactions.

What to Do After Receiving Your EIN

Getting the EIN is an important milestone, but several other business steps may follow.

1. Open a Business Bank Account

Once you have the EIN, you can begin comparing business checking accounts and commercial banking options.

When evaluating banks, consider:

Monthly account fees
Minimum balance requirements
International transfer fees
ACH payment capabilities
Wire-transfer charges
Debit and business credit card options
Payment-processing integrations
Non-resident eligibility
Customer support
Deposit protection and bank structure

Foreign entrepreneurs should confirm eligibility before submitting multiple bank applications.

2. Build Proper Business Accounting Systems

Separate business and personal finances as early as possible.

Accounting software or professional bookkeeping services can help track:

Revenue
Business expenses
Contractor payments
Payroll
Bank transactions
Tax-deductible expenses
Accounts receivable
Accounts payable

Good accounting records can make tax preparation, business loan applications, investor due diligence, and financial reporting significantly easier.

3. Understand Federal and State Taxes

An EIN is a federal tax ID.

It does not automatically register your company for every state tax obligation.

Depending on where and how the company operates, you may separately need to evaluate:

State income tax
Sales and use tax
Franchise tax
Employer withholding accounts
Unemployment insurance registration
Local business taxes

A CPA or tax attorney can help identify which registrations apply.

4. Consider Business Insurance

As your company begins operating, insurance can become another important financial decision.

Depending on the business, you may consider coverage such as:

General liability insurance
Professional liability insurance
Errors and omissions insurance
Commercial property insurance
Cyber liability insurance
Workers’ compensation insurance
Commercial auto insurance

Coverage requirements and premiums vary by industry, state, company size, and risk level.

5. Evaluate Business Credit Carefully

After opening a business banking account and establishing operating history, you may eventually explore:

Business credit cards
Working-capital loans
Commercial lines of credit
Equipment financing
Invoice financing
SBA-related financing where eligible

An EIN does not guarantee approval. Business lenders typically evaluate additional financial and credit factors before extending financing.

EIN and Immigration or Visa Planning

An EIN does not grant permission to enter, live in, or work in the United States.

Tax registration and immigration authorization are separate legal systems.

However, entrepreneurs pursuing a broader US business or investment strategy may need organized company documentation for immigration counsel to review.

For example, an immigration attorney advising on an E-2 Treaty Investor or another business-related immigration strategy may review documents involving:

Company formation
Ownership
Investment funds
Business banking
Contracts
Business plans
Tax records
Operating activity

Whether a particular visa permits someone to actively work for or manage a business is an immigration-law question.

Never assume that forming an LLC or receiving an EIN gives you employment authorization.

Common EIN Application Mistakes

Avoiding basic mistakes can prevent processing delays and unnecessary professional fees.

1. Using the Online Application When You Are Not Eligible

International applicants without the required US connection for the online system should use the appropriate alternative IRS application method.

2. Entering the Wrong Legal Business Name

Copy the legal entity name carefully from your formation documents.

Even small differences can create problems later when banks, payment processors, tax agencies, and accountants attempt to match your records.

3. Listing the Wrong Responsible Party

The responsible party generally needs to be the individual who ultimately owns or controls the entity or exercises ultimate effective control.

Do not automatically list a formation service, nominee, or registered agent simply because that person helped create the company.

4. Entering Incorrect SSN or ITIN Information

If you have a valid taxpayer identification number, enter it accurately.

If the foreign responsible party has no SSN or ITIN and is ineligible to obtain one, follow the current IRS Form SS-4 instructions for line 7b.

5. Applying More Than Once Because Processing Seems Slow

Submitting duplicate EIN applications can create unnecessary confusion.

If processing is delayed, check the status rather than automatically filing another application.

The IRS currently limits applicants to one EIN per responsible party per day across its application methods.

6. Losing Your EIN Documentation

Banks, accountants, payroll services, lenders, and other financial institutions may ask for proof of your EIN.

Store your documentation securely in more than one protected location.

Eligible Business Tax Account users may also be able to access an EIN verification notice through IRS digital services.

7. Ignoring Tax Obligations After Receiving the EIN

An EIN does not mean your tax compliance is complete.

Your company may still have federal returns, state reports, information returns, payroll taxes, franchise taxes, or other compliance requirements.

Do You Need a New EIN When Your Business Changes?

Sometimes.

A business does not automatically need a new EIN every time something changes.

However, certain changes in ownership or legal structure can require a new EIN.

Examples may include particular changes involving:

Sole proprietorships
Partnerships
Corporations
LLC ownership structures
Business reorganizations

Because the requirements vary by entity type and transaction, verify the applicable IRS rules before applying for another EIN.

EIN vs. SSN vs. ITIN

These three identification numbers serve different purposes.

EIN

An Employer Identification Number generally identifies a business or other entity for federal tax purposes.

SSN

A Social Security Number is issued to US citizens and certain other eligible individuals and is used for Social Security, employment, tax, and identification purposes.

ITIN

An Individual Taxpayer Identification Number is a federal tax-processing number for certain individuals who require a US taxpayer identification number but are not eligible for an SSN.

A foreign entrepreneur might have an EIN for a company and an ITIN for personal tax reporting.

One number does not automatically replace another.

Should You Pay an EIN Filing Service?

For a straightforward application, many business owners can apply directly to the IRS without hiring a filing company.

Professional assistance may be worth considering when your situation involves significant tax, legal, banking, or immigration complexity.

Consider professional advice if you have:

Multiple foreign owners
Foreign parent companies
Complex partnership structures
US and foreign subsidiaries
Uncertainty about tax classification
Significant investment capital
US employees
International tax-reporting obligations
A business being used as part of an immigration or investor-visa strategy

A licensed professional can advise on the underlying legal or tax issue rather than merely typing information into Form SS-4.

Example: Foreign Consultant Forming a US LLC

Consider a fictional consultant living outside the United States who forms a US LLC to provide professional services to international clients.

She does not have an SSN or ITIN.

After the LLC is formed, she completes Form SS-4 and follows the international EIN application procedure.

Once the EIN is issued, she may use it when:

Applying for a qualifying business bank account
Setting up bookkeeping
Completing business tax documentation
Working with payment processors
Hiring tax professionals

If the LLC is wholly foreign-owned, she should also determine whether Form 5472 and other federal or state filings apply.

The EIN itself is free when obtained directly from the IRS, although professional company-formation, accounting, banking, legal, insurance, or tax services may involve separate fees.

Example: US Entrepreneur Starting a New Company

A US-based entrepreneur forms an LLC and qualifies to use the IRS online EIN application.

After completing the application successfully, the business may receive its EIN immediately.

The owner can then use the EIN as part of setting up:

Business banking
Payroll
Accounting software
Merchant processing
Business insurance
Tax preparation
Business credit applications

Each provider will have its own approval requirements.

EIN Application Checklist for 2026

Before applying, make sure you have reviewed the following:

Your entity has been legally formed where formation is required
Your legal business name is correct
Your business address is available
Your responsible party has been identified
You know whether the responsible party has an SSN or ITIN
Your business start date is correct
Your entity classification information is understood
Your expected number of employees is known
Your principal business activity is accurately described
You have selected the appropriate application method
You have checked the latest IRS Form SS-4 instructions

After receiving the EIN:

Save your EIN documentation securely
Open an appropriate business bank account
Set up accounting and bookkeeping
Review federal tax filing requirements
Review state tax requirements
Consider business insurance
Register payroll accounts if hiring employees
Consult a CPA for complex or foreign-owned business taxation
Consult an immigration attorney if your company forms part of a US visa or investment strategy

Frequently Asked Questions

Do I Need an SSN to Get an EIN?

No. A foreign responsible party who does not have and is ineligible to obtain an SSN or ITIN can follow the current Form SS-4 procedures for international applicants. The current IRS instructions permit “foreign” or “N/A” on line 7b in that situation.

Can a Non-US Citizen Get an EIN?

Yes. US citizenship is not a general requirement for obtaining an EIN.

The application procedure depends on the entity and whether the applicant qualifies for the online system or needs to apply using an international method.

Is an EIN Free?

Yes. The IRS does not charge an application fee for issuing an EIN.

Private EIN filing services may charge their own service fees.

Can I Use an EIN to Open a US Business Bank Account?

An EIN is commonly requested by banks when businesses open accounts, but it is only one part of the application.

Banks may also review identity, ownership, address, formation documents, business activities, and other compliance information.

Can I Get a Business Loan With an EIN?

An EIN may be part of a business loan or credit application, but it does not guarantee financing.

Lenders can evaluate business revenue, credit history, collateral, guarantees, time in business, cash flow, and many other factors.

How Long Does an EIN Take in 2026?

Eligible online applicants may receive an EIN immediately.

Current IRS guidance says fax applications are generally processed in around four business days, while mailed applications generally take approximately four weeks. Eligible international applicants can also apply by telephone.

What Is the Responsible Party on Form SS-4?

The responsible party is generally the individual who ultimately owns or controls the business or exercises ultimate effective control over it.

Except for certain government entities, the responsible party generally must be an individual rather than another entity.

Can I Apply for an EIN Before Forming My LLC?

For a newly formed entity, completing the legal formation process first is generally the appropriate sequence.

The IRS warns organizations not to apply for an EIN until they are legally formed, and Form SS-4 requires business-formation information such as the date the business started.

Does an EIN Give Me Permission to Work in the United States?

No.

An EIN is a federal tax identification number. It does not provide a visa, employment authorization, permanent residence, or immigration status.

Speak with a licensed immigration attorney if your US business plans involve working or living in the United States.

Final Thoughts

Getting a US Employer Identification Number is one of the first major steps in turning a registered company into an operational business.

For US entrepreneurs, the process may be as simple as completing the IRS online application and receiving an EIN immediately. For foreign founders without an SSN or ITIN, Form SS-4, fax, mail, and the international telephone application process provide alternative pathways.

The most important part is not simply obtaining the number. It is making sure the information on the application matches your company’s legal structure and that you understand what comes next: business banking, accounting, tax preparation, business insurance, payroll, state compliance, financing, and—in some cases—professional immigration planning.

Handled correctly, your EIN becomes a foundational part of your company’s financial and tax records for years to come.

Disclosure: This article is for general educational information only and does not constitute tax, legal, immigration, banking, insurance, investment, or financial advice. Rules, procedures, processing times, eligibility requirements, lending criteria, and tax obligations can change. Verify current requirements with the IRS and consult a qualified CPA, enrolled agent, attorney, or other licensed professional when advice specific to your circumstances is required.