If you’re an international seller trying to register for US sales tax, the EIN is the first domino. Without it, you cannot complete a single state sales tax application — and the IRS online EIN tool blocks you the moment you indicate you don’t have an SSN or ITIN. This guide walks through the four ways to actually get one, how to fill in Form SS-4 line-by-line as a foreign founder, and what comes next when you have to register in multiple US states. Or — and this is what most of our clients do — you skip all of it and let us handle the whole project for a single fee.
What an EIN Is and Why Foreign Sellers Need One Before Registering for Sales Tax
An Employer Identification Number (EIN) is a nine-digit federal tax identifier assigned by the Internal Revenue Service (IRS) to a business entity under IRC §6109 and the regulations at 26 CFR §301.6109-1. Despite the word “Employer,” you don’t need employees to have one. For foreign sellers, the EIN is the entity-level identifier US state revenue departments use to open your sales tax account.
US tax laws require businesses to have an EIN for compliance and registration purposes, ensuring proper identification and reporting for federal and state tax obligations.
EIN vs ITIN vs SSN — which one do you actually need?
These three numbers get conflated constantly. Here’s the practical distinction for a foreign seller:
- SSN (Social Security Number) — for US citizens and lawful permanent residents. You don’t have one, you can’t get one, and you don’t need one to sell into the US.
- ITIN (Individual Taxpayer Identification Number) — for foreign individuals who have a US tax filing obligation. Useful, but slow to obtain (often 10–14 weeks), and not required to get an EIN.
- EIN (Employer Identification Number) — for the business entity. This is the one that goes on every state sales tax registration form, every W-9 you give to a US wholesale customer, and every 1099-K Amazon issues you.
You can get an EIN without an SSN, without an ITIN, without a US address, and without a US bank account. The IRS confirms this on its International Applicants page. The catch is that the online EIN Assistant — the fastest path for US applicants — only allows online applications for those with an SSN or ITIN, explicitly blocking foreign sellers. More on the workaround in a moment.
Why every state sales tax registration form asks for an EIN
When you apply for a sales tax permit in a US state, the application is a structured form designed first and foremost for US businesses. The “Federal EIN” field is almost always required, and many state portals will not let you proceed without it. A foreign tax ID number (your home country business number, VAT/GST number, or company registration number) is not a substitute. The state’s department of revenue systems are not built to validate foreign IDs.
Whether you’re registering in California, where the CDTFA Online Registration system requires an FEIN for entity applicants, or in New York, Form DTF-17 is used to obtain a Certificate of Authority, and while an EIN is requested for entity registrants, the form instructions provide an ‘or, if you do not have one’ alternative, so EIN is not strictly mandatory, the EIN comes first. In most states, you will need an EIN to obtain a sales tax license (also known as a sales tax permit or seller’s permit). Each state operates as its own tax jurisdiction, which adds complexity for foreign sellers needing to comply with varying requirements across multiple regions.
Marketplace sellers (Amazon, Etsy, Walmart): when an EIN is mandatory vs optional
Amazon Seller Central will accept a foreign tax ID via the W-8BEN-E flow for federal income tax withholding purposes. That’s a different question. State sales tax registration is a separate process, governed by 50 different state revenue departments, none of which accept the W-8BEN-E. If you have inventory in a US Amazon FBA warehouse — which by definition you do if you’re using FBA — you have physical presence nexus in that state and must register for sales tax collection, and that registration requires an EIN.
Who Qualifies — The Foreign Seller Scenarios We See Every Week
Every foreign seller we onboard fits one of four patterns, determined by the specific business activities they conduct. Each one uses a slightly different SS-4 entity classification, which matters because the wrong classification triggers manual IRS review and adds weeks to your timeline. Note that business structures and requirements may differ in other countries, so how you classify your entity for US purposes may not match how it is treated elsewhere.
Non-US individual selling on Amazon FBA from outside the US
If you’re a sole proprietor operating as a sole proprietorship in your home country (NZ, AU, UK, ZA, DE, etc.), and you’re shipping inventory directly into Amazon FBA without forming a US entity, you would typically classify as a Sole Proprietor on Line 9a of Form SS-4. As a sole proprietor, you are the Responsible Party on Line 7a—there’s no entity layer.
Foreign LLC or Ltd company with no US entity
Your home country company (e.g., a UK Ltd, a German GmbH, an Australian Pty Ltd) is the legal seller, and may sell goods to other businesses as part of its operations. The EIN is issued to that foreign entity. On Line 9a, the classification depends on how the entity will be treated for US federal tax purposes — frequently Corporation (including if the foreign entity elects to be treated as a C corp) or “Other” with a specific entity description.
Foreign founder who formed a Delaware/Wyoming LLC but has no SSN
You’ve already used Stripe Atlas, Firstbase, doola, or a similar formation service and now have a US company (LLC) formed by a foreign founder, but you don’t have an SSN. On Line 9a you’d typically check the LLC boxes (8a–8c) and indicate the tax classification (single-member disregarded entity, or elected as a corporation). The Responsible Party is you — the foreign individual owner — and on Line 7b you write “Foreign.”
If your US company has a principal office in the US, you can apply for an EIN online. However, most foreign founders do not have a principal office in the US and must use alternative application methods.
Foreign company with US warehouse/3PL but no US employees
You’ve contracted with a US 3PL or fulfillment center to hold inventory close to US customers (faster shipping, lower freight). Even without US employees, the inventory itself can create nexus in the warehouse state, establishing a legal connection that triggers tax related activities such as sales tax registration and collection. Post-Wayfair (South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018)), economic nexus is the headline rule, but physical nexus from inventory has always been the stronger trigger. In California, the CDTFA Marketplace Facilitator Act Tax Guide specifies that a sufficient physical presence includes maintaining inventory in California, and a seller’s permit is required for warehouses or other places of business where merchandise is stored and from which retail sales are delivered or fulfilled.
The Four Ways to Apply for an EIN as a Foreign Seller (Ranked by Speed)
There are four methods. Only three of them actually work for non-US applicants without an SSN or ITIN. When applying for an EIN, the person making the application must be authorized to act on behalf of the entity, and all requested information must be provided on Form SS-4, including the entity’s legal name, type, reason for applying, responsible party, and other relevant details.
Method 1: Phone — IRS International Line — same-day issuance
The fastest path for foreign applicants. The IRS operates a dedicated international line at +1-267-941-1099 (this is not a toll-free number). The Responsible Party — or an authorized third party with a Form 2848 on file — calls, answers the questions on Form SS-4 verbally, and the IRS issues the EIN over the phone the same call. You’ll need to have a completed SS-4 in front of you and be prepared to fax it through during the call.
The line is generally open Monday–Friday during US Eastern business hours. Wait times in 2026 vary substantially — 30 minutes to 2+ hours is typical. The person on the call must be authorized: either the Responsible Party themselves, or a person holding a valid Form 2848 (Power of Attorney).
Method 2: Fax — typically 4 business days
You complete Form SS-4, sign it, and fax it to the IRS international fax line. The IRS faxes the EIN back to the fax number you provide. Some information on Form SS-4 is required by the IRS specifically for reporting purposes, such as tax compliance and pension plan reporting. This is where most foreign sellers hit a wall — they don’t have a US fax number for the return fax. Workarounds: online fax services (HelloFax, eFax, RingCentral) that issue you a US fax-receiving number for a few dollars per month.
In our experience the IRS turnaround is typically 4–10 business days, longer at peak periods (January–April).
Method 3: Mail to IRS — 4 to 6 weeks
Mail a completed Form SS-4 to the IRS address listed in the Form SS-4 Instructions for international applicants. This is the slowest method by an order of magnitude. In 2026, with ongoing IRS staffing constraints, we’ve seen mailed applications take 6–10 weeks. Avoid unless you have no other option.
Method 4: Through a Third-Party Designee (Form SS-4 Line 18 + Form 2848)
You authorize a US-based representative (like our firm) to apply for the EIN on your behalf. There are two distinct authorities here, and confusing them is a common mistake:
- Third-Party Designee (Line 18 of Form SS-4): a limited authority, expires automatically once the EIN is issued, and only allows the designee to receive the EIN.
- Form 2848 (Power of Attorney): a broader authority, allowing the representative to deal with the IRS on tax matters generally. This is what we use to phone the IRS international line and obtain the EIN same-day on your behalf.
Why the online IRS EIN Assistant blocks you
The IRS online EIN Assistant requires the Responsible Party to enter a valid SSN or ITIN. The system does not accept “Foreign” or any non-US identifier in that field. This is why every “just go to IRS.gov and apply online” guide written for US founders is useless to you. Online is closed to you. Phone, fax, mail, or through a designee are your only paths.
Form SS-4 Walkthrough — Line by Line for a Foreign Seller
Form SS-4 is two pages. Here’s how to handle each line as a non-US applicant.
Lines 1–6: Legal name, trade name, mailing address
- Line 1: Legal name of the entity exactly as it appears on your formation documents. If you’re a foreign individual sole proprietor, your full personal legal name.
- Line 2: Trade name (DBA), if different.
- Lines 4a–4b: Mailing address — a foreign address is fine. The IRS handles non-US postal codes; just write the address in the standard format for your country and include the country name on the last line.
- Lines 5a–5b: Street address (if different from mailing).
- Line 6: County and state of principal business location — for a foreign-only business, this can be blank or “N/A — Foreign.”
Line 7a/7b: Responsible Party — the trap that voids EINs
This is the single most common mistake we see. Line 7a asks for the name of the Responsible Party — the natural person who ultimately owns or controls the entity, or who exercises ultimate effective control over it. Line 7b asks for that person’s SSN, ITIN, or — for foreign individuals with neither — the entry “Foreign.”
Critical rule: the Responsible Party must be a natural person. It cannot be a registered agent, a formation company (Stripe Atlas, doola, Firstbase), a nominee, or another entity. The IRS Responsible Party rule was clarified in IRS news release IR-2019-58, effective May 13, 2019, which requires the Responsible Party on EIN applications to be an individual with a tax identification number.
If you list your registered agent or your formation service provider as Responsible Party, the IRS may later void your EIN once they identify the discrepancy — usually at the worst possible moment, when a state DOR or your bank queries it. The Responsible Party is you, the foreign founder.
Lines 8a–8c: LLC questions
Only complete these if you’ve formed an LLC (typically a Delaware, Wyoming, or other US state LLC). 8a = Yes/No (is it an LLC?), 8b = number of members, 8c = was it organized in the US?
Line 9a: Entity type
This is the entity classification. Common options for foreign sellers:
- Sole proprietor — for a foreign individual operating without any entity layer.
- Corporation — for a foreign company taxed as a corporation under US rules. Enter the form number (typically 1120 or 1120-F) on the line provided.
- Partnership — for multi-owner foreign entities classified as partnerships.
- Other — when none of the above fits cleanly. Enter a clear description (e.g., “Foreign limited company”).
For a single-member US LLC owned by a foreign individual, the default classification is “disregarded entity” — but for SS-4 purposes, follow the SS-4 instructions for how to indicate this.
Line 10: Reason for applying
Most foreign sellers select “Started new business” or “Compliance with IRS withholding regulations” (relevant when you need an EIN to issue W-8BEN-E to Amazon or another payer).
Lines 11–17: Dates, principal activity, NAICS-equivalent
- Line 11: Date business started (in your home country, if you’re using an existing entity).
- Line 12: Closing month of accounting year (for foreign companies, this should match your home country fiscal year-end).
- Lines 13–14: Highest number of employees expected — for most foreign sellers, 0.
- Line 16: Principal activity — pick the category closest to what you sell. Wrong category = manual review = delays.
- Line 17: Specific products/services. Be precise.
Line 18: Has the entity ever applied before?
If you (or anyone on your behalf) previously applied for an EIN for this entity, answer Yes and provide the prior EIN. Duplicate EIN applications get rejected and the rejection sometimes takes weeks to surface. If you’re not sure whether a previous applicant tried already, check before submitting.
After You Get the EIN: Using It to Register for Sales Tax in Each State
The EIN is the first domino. The next domino is the actual state sales tax registration in every state where you have nexus.
Which states accept EIN-only foreign registration
Many states will register you with just an EIN, the entity’s foreign address, and the Responsible Party’s foreign ID details. New York issues the Certificate of Authority via Form DTF-17 and the online Business Express system, accepting an EIN for entity applicants.
Which states require additional ID (driver’s license, SSN, or notarized documents)
Some states require an officer’s US driver’s license number or SSN on the registration form, which obviously creates friction for a foreign founder. The workaround varies state-by-state — sometimes the system accepts the foreign passport details, sometimes it requires a notarized paper application, sometimes it requires a phone call to the DOR. This is the part of the process that takes us about 95% of the actual work hours on a typical foreign-seller engagement.
Streamlined Sales Tax (SST) multi-state registration as a shortcut
The Streamlined Sales Tax Governing Board operates a single application portal that registers you simultaneously in all of the 24 SST member states. This is genuinely useful — but it doesn’t cover the big ones (California, New York, Texas, Florida, Illinois, Pennsylvania, etc.), which all require separate state-by-state applications.
Marketplace facilitator states — where you may not need to register at all
In states with marketplace facilitator laws, Amazon collects and remits the sales tax on your FBA sales. This does not always mean you can skip registration. Two critical traps:
- FBA inventory creates physical presence nexus. California’s CDTFA generally does not require a marketplace seller to register for a Seller’s Permit when all sales are facilitated by a registered marketplace facilitator, even if inventory is stored in California; registration is triggered only by direct (non-facilitated) sales creating physical presence or economic nexus (see CDTFA Marketplace Facilitator Act guidance). New York’s Department of Taxation and Finance answers Yes to the question of whether a home-based business in New York that sells solely through a marketplace provider must register as a sales tax vendor.
- Direct sales (Shopify, your own website, wholesale, B2B) are not facilitated by Amazon and require you to collect tax yourself if you have nexus.
Economic nexus thresholds still apply — though most states use $100,000 in sales, several big ones differ. California’s economic nexus framework for sales tax turns on a sales-based threshold measured against tangible personal property delivered into the state, and the precise application depends on current CDTFA guidance and your sales mix. If you are approaching California’s economic nexus threshold, contact us for a current review. New York’s threshold is $500,000 in cumulative receipts AND more than 100 transactions, applied as a conjunctive (AND) test measured over the preceding four quarterly periods.
For a state-by-state breakdown, see our economic nexus thresholds by state guide.
The Done-For-You Alternative — One Payment, Whole Project Handled
Here’s the straight version: most of our foreign-seller clients tried to do this themselves first, hit one of the walls described above, lost 4–8 weeks, and then engaged us to clean it up.
What our EIN + multi-state sales tax registration service includes:
- We act as your authorized representative on Form 2848 and Form SS-4 Line 18.
- We obtain the EIN — typically same-day via the IRS international phone line.
- We assess your nexus footprint across all 50 states (FBA inventory locations + economic thresholds + direct sales channels).
- We register you in every state where you have nexus, including the friction states with notarized requirements.
- We file your ongoing returns — monthly, quarterly, or annually depending on each state’s assignment.
- We handle audit notices, registration changes, and rate updates.
Timeline: EIN typically within 1–3 business days of kickoff. Initial state registrations issued within 2–6 weeks depending on state. First filed return within the next due cycle.
What you provide: identity documents, signed Form 2848, basic business information, sales data extracts (Amazon, Shopify, Stripe). What we handle: literally everything else.
Why foreign sellers choose a service over DIY or software: the major SaaS sales tax platforms are software products. They give you a tool and expect you to register in each state yourself, manage the responses, file the returns, and handle the audit notices. We do all of that for you, in a single fixed-fee engagement, with no software for you to learn.
Don’t want to figure this out yourself? Sales Tax Compliance USA handles your entire US sales tax compliance — EIN, registration, calculation, filing, remittance — for a single fee. Book a free consultation or learn more about our service.
Common Mistakes Foreign Sellers Make (and How They Cost You Months)
1. Applying for a duplicate EIN
You applied via mail, didn’t hear back for 5 weeks, gave up, and applied again by fax. Now you have two pending applications and the IRS rejects both. Recovery: call the IRS, identify the duplicate, and proceed with one. Cost: 2–4 extra weeks.
2. Naming a registered agent or formation company as Responsible Party
The IRS may void the EIN once detected. Recovery: file Form 8822-B to update the Responsible Party. Cost: 4–8 weeks plus possible re-registration with states that already opened accounts under the bad EIN.
3. Using the wrong entity classification on Line 9a
Triggers manual review at the IRS. Cost: 4–6 weeks of delay and sometimes a rejection requiring re-submission.
4. Registering in states where you have no nexus
Each state you register in is a state where you must file returns — often monthly — even if you owe zero. Registering “everywhere just to be safe” is one of the most expensive DIY mistakes. The right answer is a proper nexus assessment first.
5. Forgetting to register where inventory sits (3PL nexus)
If your 3PL ships your inventory to a fulfillment center in a new state, you may have triggered physical nexus the moment those pallets arrived. Most foreign sellers don’t track this. Penalty exposure: back tax, interest, and late-filing penalties. Specific penalty rates vary by state — if this applies to you, contact us for a current review of your exposure.
Frequently Asked Questions
Can I get a US EIN without an SSN or ITIN? Yes. The IRS issues EINs to foreign applicants who have neither. You apply by phone, fax, mail, or through a Third-Party Designee — not online.
How long does it take to get an EIN as a foreign seller in 2026? Same day if you call the IRS international line and get through. 4–10 business days by fax. 6–10 weeks by mail. Through our service: typically 1–3 business days.
Do I need a US address to apply for an EIN? No. The IRS accepts foreign mailing addresses on Form SS-4.
Can I use my EIN to register for sales tax in all 50 states? Yes — the EIN is recognized in every state. Whether each state’s portal will accept your application without additional ID varies; some states require extra friction-handling for foreign applicants.
Is an EIN the same as a sales tax permit? No. An EIN is a federal tax ID. A sales tax permit (also called a seller’s permit, certificate of authority, or sales and use tax license depending on the state) is issued by each state and is what authorizes you to collect sales tax in that state.
What’s the difference between an EIN, ITIN, and SSN for foreign sellers? SSN = US citizen/resident individual ID (you don’t have one). ITIN = foreign individual US tax ID (slow to obtain, not required for an EIN). EIN = entity ID (this is the one you need).
Can I use a registered agent as the Responsible Party on Form SS-4? No. The Responsible Party must be a natural person who actually owns or controls the entity. Using your registered agent or formation service can result in a voided EIN.
Does Amazon FBA require me to have an EIN? Amazon’s W-8BEN-E flow accepts a foreign tax ID for federal income tax purposes, so technically you can sell on FBA without an EIN. But the moment your FBA inventory creates state sales tax nexus, you need the EIN to register with the state — which is essentially day one of any FBA operation.
Will the IRS online EIN tool work for foreign applicants? No. The online EIN Assistant requires a valid SSN or ITIN for the Responsible Party.
How much does it cost to get an EIN? The IRS charges nothing. Anyone charging you for “the EIN itself” is misrepresenting the service. What we charge for is professional handling of the SS-4 process and bundling it with multi-state sales tax registration.
Can I lose my EIN if I don’t use it? EINs do not expire. However, the IRS may close your business account for inactivity, which doesn’t void the EIN but can require you to write to the IRS to reactivate it.
Do I need to file US federal tax returns just because I have an EIN? Having an EIN does not automatically create a US federal income tax filing obligation — that depends on whether you have US-source income, US trade or business activity, and your entity classification. State sales tax filing obligations are completely separate from federal income tax obligations.
Ready to skip all of this? Sales Tax Compliance USA obtains your EIN and registers you for sales tax in every required US state — done by us, paid for in a single fee, no software for you to learn. Book a free consultation or read more about what our service includes.
Related reading: – The complete US sales tax guide for foreign sellers – Economic nexus thresholds by state (2026) – Amazon FBA sales tax for foreign sellers – Streamlined Sales Tax registration explained – How to handle US sales tax without a US bank account – Marketplace facilitator laws by state
Last verified: 10 May 2026.
This article is for informational purposes only and does not constitute tax advice. Consult a licensed tax professional before acting on any of this content.
