USA· United States
How to Get a US EIN From Nigeria or Abroad (Free From the IRS)
What an EIN is, how it differs from an SSN and ITIN, and how foreign founders apply by phone, fax or mail, free from the IRS, without paid middlemen.
Key takeaways
- An EIN is a free nine-digit IRS tax number for businesses and other entities. The IRS says you never have to pay a fee for one.
- The online application only works for entities with a principal place of business in the US and a responsible party with an SSN or ITIN.
- If your principal place of business is outside the US, apply by phone, fax or mail using Form SS-4.
- A responsible party with no SSN or ITIN, and not eligible for one, writes 'foreign' or N/A on line 7b of Form SS-4.
- Form your LLC or corporation with the state first, then apply for the EIN.
In this guide11 sections
An Employer Identification Number (EIN) is the US tax ID for a business, and you can get one free from the IRS even if you live in Nigeria. This guide explains who needs one, how it differs from an SSN or ITIN, and exactly how foreign applicants apply.
What an EIN is
An EIN is a nine-digit number in the format 12-3456789. The IRS assigns it to businesses and other entities, such as corporations, partnerships, LLCs, trusts and estates, for tax filing and reporting.
Think of it as a tax number for the business, not for you as a person. The IRS is clear that an EIN must only be used for business activities, never in place of a personal SSN or ITIN.
EIN vs SSN vs ITIN
| Number | Who issues it | Who it's for | How you get it |
|---|---|---|---|
| EIN | IRS | Businesses, LLCs, partnerships, trusts, estates and other entities | Online, phone (international only), fax or mail, using Form SS-4 |
| SSN | Social Security Administration | US citizens and people with lawful status that allows one | Form SS-5 with the Social Security Administration |
| ITIN | IRS | Certain resident and nonresident aliens, their spouses and dependents who cannot get an SSN | Form W-7, usually with a federal tax return attached |
An ITIN always starts with 9 and looks like an SSN. Foreign individuals who need a personal tax number get an SSN if permitted, or an ITIN if not. An EIN does neither job.
Who needs an EIN
According to the IRS, you need an EIN if you:
- Have employees
- Pay employment, excise, or alcohol, tobacco and firearms taxes
- Withhold tax on non-wage income paid to a nonresident alien
- Operate a partnership, LLC, corporation, tax-exempt organisation, trust, estate or certain retirement plans
The IRS also lets you request one for banking or state tax purposes even if you don't need it for federal tax.
A common case for Nigerians is a US LLC set up to sell services or products to American clients. A US single-member LLC wholly owned by a foreign person has its own reporting duty: the Form SS-4 instructions mention Form 5472 for these "foreign-owned US disregarded entities". Ask a qualified tax adviser about your filing obligations before you trade.
Who can apply online, and who can't
The IRS online tool is fast: you get the number at the end of the session. But it only works if all of these are true:
- The entity was formed in the US or a US territory
- Its principal place of business is in the US or a US territory
- You are the responsible party or their authorised representative
- You have the responsible party's SSN or ITIN
If your principal place of business is outside the US, the IRS says you cannot use the online tool and must apply by phone, fax or mail. That covers most founders running their business from Lagos, Abuja or anywhere else in Nigeria.
The online tool also has set opening hours (Eastern Time), times out after 15 minutes of inactivity, and cannot be saved and resumed.
The four ways to apply compared
| Method | Who can use it | How fast (per IRS) | Details |
|---|---|---|---|
| Online | US-based entities with an SSN or ITIN for the responsible party | Immediately | IRS EIN online tool |
| Phone | International applicants only | Assigned during the call | 267-941-1099 (not toll-free), 6 a.m. to 11 p.m. Eastern, Monday to Friday |
| Fax | Everyone | Generally within 4 business days | International: 855-215-1627 from inside the US, 304-707-9471 from outside |
| Everyone | About 4 weeks | International: Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999 |
The IRS notes that fax numbers can change without notice, so check the current SS-4 instructions before sending.
The responsible party rule
Every EIN application must name a responsible party: the person who owns, controls or effectively controls the entity and manages its money and assets.
Key rules from the IRS:
- The responsible party must be an individual, not a company (except for government entities)
- For a corporation it is usually the principal officer; for a partnership, a general partner
- Nominees cannot apply. Someone who only helps form the company and has no real control should not be listed
- If the responsible party has no SSN or ITIN and is not eligible for one, enter "foreign" or N/A on line 7b of Form SS-4. The line cannot be left blank
- Changes to the responsible party must be reported on Form 8822-B within 60 days
How to apply from Nigeria, step by step
- Form your US entity with the relevant state, and keep the formation documents.
- Download Form SS-4 and its instructions from irs.gov.
- Fill it in carefully. Enter the business name exactly as on the formation documents. IRS systems accept only letters, numbers, hyphens and ampersands, and street addresses are limited to 35 characters.
- Complete line 7b with the responsible party's SSN or ITIN, or "foreign" if they have neither and aren't eligible.
- If someone will call or fax for you, complete the Third Party Designee section and sign it, or their authorisation is not valid.
- Choose your method. Phone gets the fastest answer; call during IRS hours, remembering Lagos is several hours ahead of US Eastern Time. If you call, the IRS may ask you to fax or mail the signed SS-4 within 24 hours.
- Record the EIN on your copy of the form, keep the confirmation, and file only one application per entity. The IRS issues only one EIN per responsible party per day.
Paid EIN services: what you're actually buying
The IRS homepage for the online tool says it plainly: beware of websites that charge for an EIN, because you never have to pay a fee for one.
Paid services may fill in the form or make the call for you. That can be convenient, but:
- You are paying for a service, not for the number itself
- You will have to share sensitive personal and business details
- Some list themselves as a nominee, which the IRS warns against
- They still have to use the same IRS phone, fax or mail channels open to you
If you do use a third party, sign a Third Party Designee authorisation and confirm that you, not they, are named as the responsible party.
After you get your EIN
The IRS says you can use the EIN immediately to open a bank account, apply for business licences and file a paper return. Wait up to two weeks before e-filing or making electronic tax payments.
Next steps to check:
- Business banking (banks set their own rules for non-resident owners)
- State tax registration where you operate
- Federal filing duties for your entity type, including Form 5472 for foreign-owned single-member LLCs
- Beneficial ownership reporting to FinCEN, which the IRS says some entities may need to do
Checklist before you apply
- Entity formed with the state, documents saved
- Business name matches formation documents and meets IRS character rules
- Responsible party identified (a real person with control, not a nominee)
- Line 7b completed with SSN, ITIN or "foreign"
- Third Party Designee section signed, if someone applies for you
- Method chosen: phone, fax or mail for foreign-based businesses
- No fee paid for the number itself
Related guides
An EIN is a tax number only. If you want to work in the US yourself, read our guides to the H-1B visa, employment-based green cards and living and working in the USA.
IRS procedures, phone lines and fax numbers change. Check the current Form SS-4 instructions on irs.gov before you apply, and speak to a qualified tax adviser about your filing obligations.
Frequently asked questions
Can a Nigerian living in Nigeria get a US EIN?
Yes, if you have a business or entity that needs one, such as a US LLC. Because your principal place of business is outside the US, you apply by phone, fax or mail with Form SS-4 rather than online.
How much does an EIN cost?
Nothing when you apply directly to the IRS. The IRS warns about websites that charge for an EIN. If you pay a third party, you are paying for their service, not for the number.
Do I need an SSN or ITIN to get an EIN?
Not always. The online tool needs one, but on Form SS-4 the IRS allows you to enter 'foreign' or N/A on line 7b if the responsible party doesn't have and isn't eligible for an SSN or ITIN.
How long does it take?
The IRS says phone applications from international applicants get a number during the call, fax applications usually within about 4 business days, and mail applications in about 4 weeks.
Does an EIN let me work in the US or get a visa?
No. An EIN is a tax identification number for a business or entity. It does not give you any immigration status or permission to work in the US.
Can I use my EIN instead of my SSN or ITIN?
No. The IRS says an EIN is for your business activities only and must not be used in place of an SSN or ITIN.
Official sources
This guide is general information, not legal, immigration or financial advice. Rules and fees change, so check the official sources before you act. We are not affiliated with any government agency, and we never charge for applications. Read our disclaimer.