text: The Internal Revenue Service distinguishes business entity tax filings by the use of employer identification numbers. EINs can also be used by foreign entities -- any business based entirely in another country -- for paying taxes or claiming exemptions from IRS withholding pursuant to the terms of a tax treaty. The EIN application process is administered by the IRS through its official website.
  Form SS-4 -- Application for Employer Identification Number -- available on the IRS official website is the form that all foreign entities must complete when seeking an EIN. Be prepared to include critical information that Form SS-4 requests, including the legal name and address of the foreign business entity, the type of entity, the reason for requesting the EIN, the principle activity of the entity and the first date wages were paid. Form SS-4 has accompanying instructions on the IRS website to assist foreign entities in preparing the form and applying for the EIN.
  Form SS-4 has some specific requirements regarding the phrasing that is to be used while filling in the information in the form's boxes. Special instructions for foreign entities regarding the specific phrases are included in the form's instructions on the IRS website. The special instructions give the exact words to be entered into certain boxes on Form SS-4, so they should be followed very carefully. For example, some instructions direct applicants to enter "N/A" in certain boxes based upon the entity's individual reason for applying for the EIN.
  Submission Instructions By Fax or Mail
  There is a special fax number and mailing address for Form SS-4. All fax applications are sent to 267-941-1040, and all mail applications to Attn: EIN Operation, Philadelphia, PA 19255-0525. At publication date, fax applications are processed and the EIN returned by fax in four business days; mail applications are processed and an EIN returned by mail within four to five weeks.
  To Expedite By Telephone
  The Internal Revenue Service has a special telephone number for foreign entities that wish to expedite the EIN application process. The exclusive telephone is 267-941-1099, a number that is not toll free and is exclusively for foreign entity EIN applications. The EIN will be assigned by an IRS official during the call, but applicants may still be requested to mail in a signed copy of Form SS-4.
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