Getting an EIN (Entities Outside the U.S.)
An Employer Identification Number (EIN) is a U.S. tax identification number issued by the IRS for business entities. Foreign entities need an EIN to claim tax treaty benefits on Form W-8BEN-E.
Important: Foreign entities do not need an ITIN. An ITIN is only for individuals.
Entities should apply for an EIN instead.
How to Apply for an EIN
Foreign entities can apply for an EIN using Form SS-4 (Application for Employer Identification Number).
Application Methods
You can submit Form SS-4 via:
- Phone: Call the IRS international business line (available for international applicants)
- Fax: Fax the completed Form SS-4 to the IRS
- Mail: Mail the completed Form SS-4 to the IRS
Note: The online EIN application is generally only available to entities with a U.S. principal business address. Most foreign entities will need to use phone, fax, or mail.
What You'll Need
When completing Form SS-4, you'll need:
- Your entity's legal name
- Your entity's foreign address
- The name and tax ID of the responsible party (individual who controls the entity)
- Your entity type and reason for applying
Completing Form W-8BEN-E
Once you receive your EIN, you'll use it when completing Form W-8BEN-E to claim treaty benefits.
Common Entity Classifications
Most game development entities will check the following on Form W-8BEN-E:
- Chapter 3 Status: Corporation
- Chapter 4 Status (FATCA): Active NFFE (Non-Financial Foreign Entity)
Not sure about your entity classification? Consult a tax professional familiar with cross-border tax issues. Steamline cannot provide tax advice.
After You Receive Your EIN
Once you have your EIN:
- Complete Form W-8BEN-E with your EIN and treaty claim
- Submit the completed W-8BEN-E to Steamline
- Keep your EIN for future U.S. tax documentation
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