How a Foreign Company Gets a US EIN: IRS Rules for Sellers
Sooner or later, most foreign companies selling into the US are asked for an EIN, the US federal tax ID for businesses. A US subsidiary needs one; a Chinese parent company may need one for tax-treaty paperwork, some marketplace programs or banking. The good news: the IRS issues EINs for free. The catch: the fast online route is only for businesses based in the US. This guide explains the official options for foreign applicants.
What an EIN is
According to the IRS, "An EIN is a federal tax ID number for businesses, tax-exempt organizations and other entities." It is free when you get it directly from the IRS. Be cautious of websites that charge to "apply" for you; they submit the same form.
Common reasons a cross-border seller needs one include:
- Setting up a US company (LLC or corporation), which needs its own EIN.
- Completing withholding or tax-treaty forms for a foreign entity. The IRS says foreign entities that need an EIN to claim a tax treaty exemption on Form W-8BEN must submit Form SS-4.
- Marketplace, payment or banking onboarding that asks for a US tax ID. Requirements vary by platform and program, so check each one.
The four ways to apply
| Method | Who can use it | Timing (per IRS) |
|---|---|---|
| Online | Principal place of business in the US, with a responsible party who has an SSN, ITIN or EIN | "In minutes" |
| Phone | International applicants (principal place of business outside the US): 267-941-1099, Mon–Fri, 6 a.m.–11 p.m. Eastern; not toll-free | Not stated on the IRS page; ask the agent |
| Fax | Anyone: send Form SS-4 to 855-641-6935 | About 4 business days if you include a return fax number |
| Anyone: mail Form SS-4 | About 4 weeks |
Sources: IRS Employer ID Numbers and Taxpayer Identification Numbers pages (accessed October 19, 2026). The IRS phone line is busy; calling early in the Eastern-time morning, which is evening in China, is often practical for teams in Shenzhen or elsewhere in Asia.
Filling in Form SS-4 as a foreign entity
The IRS gives specific instructions for foreign entities that need an EIN for treaty or withholding purposes:
- Where the form asks for an SSN or ITIN, write "N/A" unless the applicant already has one.
- For question 10 (reason for applying), check "other" and write something like "For W-8BEN Purposes Only" or "For Tax Treaty Purposes Only."
- If questions 11 through 17 do not apply because there is no US tax return filing requirement, mark them "N/A."
If you are forming a US company instead, the company applies as a US entity, and the questions about business activity and filing requirements apply normally. Get advice on the entity choice first.
After you get the EIN
- Keep the IRS confirmation letter. Banks and platforms often ask for it.
- Answer IRS letters. The IRS says that if a foreign entity with no filing requirement later receives a letter asking for a return, it should respond immediately that it has no requirement to file; not responding may lead to a procedural assessment of tax.
- Don't apply twice. If the entity later becomes liable to file, the IRS says it "should not apply for a new EIN" and should use the one first issued.
- Match names exactly. Use the same legal name and address on marketplace, bank and tax forms to avoid verification problems.
Checklist
- Decide which entity needs the EIN: the foreign parent, a US subsidiary, or both.
- Prepare the legal name, address, responsible party details and reason for applying.
- Use the phone line or fax if your principal place of business is outside the US.
- Store the EIN confirmation letter securely and share it only with trusted parties.
- Talk to a cross-border tax adviser about filing obligations before you start selling.
This article is general information, not tax or legal advice. For the bigger picture, see our US market entry checklist and US sales tax guide.
How Atronia Innovations can help
With offices in Los Angeles and Shenzhen, we help Chinese factories and brands prepare for US marketplaces, from account setup and documents to launch. We work alongside your tax and legal advisers. Talk to our team.
