Corporations

EIN for Corporation: How to Apply (2026)

Every corporation needs an EIN for tax filing, payroll, banking, and compliance. Learn how to apply online or by fax, who qualifies as the responsible party, and what non-US founders need to know.

Get My EIN — $49 WhatsApp Us

Last updated: June 2, 2026

Every corporation must have an EIN. The IRS requires it for filing corporate tax returns (Form 1120 or Form 1120-S), withholding payroll taxes, and opening business bank accounts. There are no exceptions -- both C-Corps and S-Corps need an EIN. US residents with an SSN apply online at irs.gov and receive the EIN instantly for $0. Non-US residents apply by fax using Form SS-4. ein.so handles fax applications for $49 (Standard, 4-7 business days) or $97 (Express, 2-3 business days).

A corporation is a legal entity separate from its owners. This separation forces the corporation to carry its own federal tax identification number -- an EIN. A sole proprietor can sometimes use a personal SSN. A corporation cannot. No EIN means no corporate tax return, no payroll, and no bank account. This page walks you through every step of getting an EIN for your corporation, the responsible party rule, the C-Corp versus S-Corp difference, and the path for non-US founders.

For background on EINs in general, see what an EIN is and the full EIN application process. For a list of all entity types that need one, see who needs an EIN.

Factor	C-Corporation	S-Corporation
EIN required	Yes	Yes (same EIN)
Annual tax form	Form 1120	Form 1120-S
Federal corporate rate	21% flat	Pass-through to shareholders
Maximum shareholders	Unlimited	100
Non-US shareholders allowed	Yes	No
Election form	None (default)	Form 2553
IRS EIN fee	$0	$0

Requirements

Why Does Every Corporation Need an EIN?

Every corporation needs an EIN because the IRS, banks, and payroll systems use it as the corporation's single federal identity. The EIN appears on every corporate tax return, every W-2, every Form 1099-DIV, and every bank application. A corporation cannot operate legally without one.

A corporation interacts with the federal government as a distinct taxpayer. The 9-digit EIN is how the IRS tracks that taxpayer. Here are the 5 core reasons your corporation needs an EIN:

Corporate Tax Filing

C-Corps file Form 1120 and S-Corps file Form 1120-S. Both forms require an EIN on the first line. Without one, the IRS cannot process your corporate return or match it to your account.

Payroll and Employment Taxes

Corporations run payroll, which means withholding federal income tax, Social Security, and Medicare. The EIN appears on every W-2, every Form 941 (quarterly payroll return), and every Form 940 (annual FUTA return).

Business Banking

No US bank opens a corporate account without an EIN. The bank uses the EIN to verify your corporation with the IRS and to report account activity. This applies to checking, savings, credit cards, and loans. See EIN for a bank account.

Issuing Stock and Dividends

Corporations that pay dividends report them on Form 1099-DIV, which carries the corporation's EIN. Even before you pay a dividend, the EIN anchors your stock issuance and shareholder records.

Business Licenses and Permits

State and local governments request an EIN on most business license applications. The EIN links your corporation's federal and state registrations into one consistent identification trail.

Comparison

Do C-Corps and S-Corps Get Different EINs?

No. Both C-Corps and S-Corps use the same 9-digit EIN. The EIN does not encode your tax election. When you incorporate, the IRS assigns an EIN to a C-Corp by default. If you later file Form 2553 to elect S-Corp status, you keep the exact same EIN.

The number never changes because of a tax election. The only thing that changes is the annual return form. A C-Corp files Form 1120 and pays the 21% federal corporate rate. An S-Corp files Form 1120-S and passes income through to shareholders, who report it on their personal returns.

C-Corp vs S-Corp EIN Comparison

Factor	C-Corp	S-Corp
EIN required	Yes	Yes (same EIN)
Tax form	Form 1120	Form 1120-S
Taxation	Corporate level + shareholder dividends	Pass-through to shareholders
New EIN after S-election	Not applicable	No -- keep existing EIN
Non-US shareholders	Allowed	Not allowed
Maximum shareholders	Unlimited	100

If you are considering S-Corp election, read our S-Corp election guide and the dedicated page on EIN for S-Corps. Confirm the right structure with a US CPA before you incorporate, because the S-Corp shareholder rules block most non-US owners.

Step by Step

How Do You Apply for a Corporate EIN?

US residents receive their corporate EIN in under 15 minutes online at $0. Non-residents receive theirs in 4-7 business days by fax to 855-215-1627. The process is identical for C-Corps and S-Corps. You need your articles of incorporation and the responsible party's personal identification.

The decision tree is simple. Does the responsible party hold a valid SSN or ITIN? If yes, apply online. If no, file Form SS-4 by fax with a passport number. The IRS online tool blocks anyone without an SSN, which is why every non-US founder uses the fax method.

Corporate EIN Application Checklist

Document / Information	C-Corp	S-Corp
Articles of Incorporation	Required	Required
Responsible party SSN or passport	President or CEO	President or CEO
State of incorporation	Required	Required
Form 2553 (S-Corp election)	Not applicable	Filed separately after EIN
Annual tax form	Form 1120 (21% rate)	Form 1120-S (pass-through)
Non-resident shareholders	Allowed	Not allowed
Maximum shareholders	Unlimited	100

For US Residents (with SSN or ITIN):

Go to the IRS EIN Assistant at irs.gov
Select "Corporation" as your entity type
Specify the corporation type (general, S-Corp, personal service)
Enter the responsible party's name and SSN or ITIN
Provide the corporation's legal name from the articles of incorporation
Enter the corporate address and state of incorporation
Submit and receive your EIN instantly at $0

For Non-US Residents (without SSN or ITIN):

Complete IRS Form SS-4 selecting "Corporation" as entity type
Enter the responsible party's name on Line 7a
Enter the passport number on Line 7b (no SSN or ITIN needed)
Provide the corporation's legal name and state of incorporation
Fax the completed form to the IRS at 855-215-1627
Wait 4-7 business days and receive your EIN confirmation by fax

Or let ein.so handle everything for $49 (Standard) or $97 (Express). Start your application.

For a field-by-field walkthrough of the form, see the SS-4 form guide. For non-US founders, the EIN without SSN guide and EIN for non-residents cover every detail.

Key Concept

Who Is the Responsible Party on a Corporate EIN Application?

The responsible party must be one individual person who controls, manages, or directs the corporation and the disposition of its funds and assets. For corporations, this is the president, CEO, or another principal officer listed in the articles or bylaws. It cannot be a company or a registered agent.

The IRS uses the responsible party to tie the corporation's EIN to a real, accountable human. That person provides an SSN, an ITIN, or a passport number (for non-US residents) on Line 7b of Form SS-4. The number on Line 7b does not become the corporation's tax ID -- it only identifies who applied.

Avoid these responsible party errors

Listing the registered agent as the responsible party. The agent is a service provider, not a controller of funds.
Listing another corporation or LLC as the responsible party. The IRS requires an individual, never an entity.
Listing a person who has no control over the corporation's money. The responsible party must direct the funds.

If the responsible party changes, the corporation must update the IRS by filing Form 8822-B within 60 days. For non-US founders, the responsible party is the foreign director or officer who exercises actual control. A US-based registered agent never qualifies. The how to get an EIN guide explains the responsible party rule in full.

Banking

Do You Need an EIN to Open a Corporate Bank Account?

Yes. Every US bank requires an EIN before it opens a corporate account. Banks ask for 3 documents: the EIN confirmation letter, the articles of incorporation, and a corporate resolution authorizing the account. The EIN is the first item the bank verifies against IRS records.

Mercury and Relay approve many non-resident corporate accounts remotely within 1-2 business days. Traditional banks like Chase usually require an in-person branch visit, which is hard for non-US founders. This is why most foreign-owned corporations open with a fintech bank that supports remote onboarding.

Corporate Banking Document Checklist

Document	Purpose
EIN confirmation letter (CP 575)	Proves the IRS assigned your EIN
Articles of Incorporation	Proves the corporation legally exists
Corporate resolution or minutes	Authorizes opening the account
Responsible party passport	Verifies the officer's identity

When you apply through ein.so, you receive your EIN confirmation letter, which every US bank accepts as proof of the federal number. For a full walkthrough of choosing a non-resident-friendly bank and opening the account, see the EIN for bank account guide.

Non-Resident Founders

How Does a Non-US Founder Get a Corporate EIN?

A non-US founder gets a corporate EIN by filing Form SS-4 by fax to 855-215-1627, entering a passport number on Line 7b in place of an SSN. The IRS online tool requires an SSN, so the fax method is the only path. The IRS issues most correctly filed EINs within 4-7 business days.

Non-US residents incorporate in any state -- Wyoming, Delaware, and New Mexico are common choices for their low fees and privacy rules. State filing fees vary by state, so confirm the current amount with your registered agent. Once the corporation exists, the EIN application attaches to it.

Incorporate in a US State

Register your C-Corporation through a registered agent. Delaware is popular for venture-backed startups; Wyoming and New Mexico are popular for lower ongoing costs. You can incorporate entirely online from abroad.

Gather Your Documents

You need a valid passport, your articles of incorporation (name, state, formation date), and the responsible party's full name and foreign address. No SSN, ITIN, or prior US registration is required.

Complete Form SS-4

Enter the corporation's legal name on Line 1, the corporate or foreign address on Line 4, the officer's name on Line 7a, and the passport number on Line 7b. Select "Corporation" as the entity type. ein.so completes this to prevent silent rejections.

Submit by Fax and Receive Your EIN

The SS-4 is faxed to 855-215-1627. Standard delivery is 4-7 business days ($49); Express is 2-3 business days ($97). The IRS returns your EIN assignment letter (CP 575).

The IRS charges $0 for the EIN itself. ein.so charges $49 (Standard) or $97 (Express) to prepare the SS-4, fax it, follow up with the IRS, and deliver the confirmation by email. A C-Corp suits non-US founders because it accepts non-resident shareholders, while an S-Corp does not.

Annual Compliance

What Tax Filings Does a Foreign-Owned US Corporation Face?

A foreign-owned US C-Corporation files Form 1120 each year and pays the 21% federal corporate income tax on its taxable income. A foreign-owned single-member LLC, by contrast, files Form 5472 plus a pro-forma Form 1120 as an information return. The structure you choose changes the filing path.

Founders sometimes confuse the corporation path with the LLC path. They are different. A true C-Corporation is a separate taxpayer that owes the 21% rate on profits. A single-member LLC owned by a foreign person is a disregarded entity that files an information return. Confirm which structure you hold before you file.

C-Corp: Form 1120

A C-Corporation files Form 1120 annually and pays the 21% federal corporate rate on taxable income. Foreign ownership does not remove this filing. State corporate taxes may also apply depending on the state.

Foreign-Owned LLC: Form 5472 + 1120

A foreign-owned single-member LLC files Form 5472 with a pro-forma Form 1120 each year. The penalty for not filing is $25,000. This is an information return, not always a tax bill.

BOI Report to FinCEN

Most US corporations and LLCs report beneficial ownership to FinCEN. Review the BOI filing rules to understand who must report and when.

Dividend Withholding

Dividends a US C-Corp pays to a foreign shareholder face US withholding tax. A tax treaty between the US and the shareholder's country can reduce the rate. Confirm the rate with a US CPA.

ein.so files Form SS-4 and delivers your EIN. ein.so does not provide tax advice. Work with a US CPA familiar with non-resident corporations for the 21% corporate filing, treaty positions, and state taxes. Your EIN is the starting point for all of it.

Next Steps

After Getting Your Corporate EIN What Comes Next?

Open a US bank account — Mercury and Relay accept many non-resident corporate accounts remotely
File your BOI report — required for most corporations and LLCs at fincen.gov
File Form 5472 — annually for foreign-owned single-member LLCs ($25,000 penalty for non-filing)
Elect S-Corp status — file Form 2553 only if every shareholder is a US person; see EIN for S-Corps
Check your numbers — review EIN cost and EIN processing time before you file

Apply for your EIN — $49

Frequently Asked Questions

Does every corporation need an EIN?

Yes. Every corporation -- whether a C-Corp or an S-Corp -- must have an EIN. The IRS requires it for filing corporate tax returns (Form 1120 or Form 1120-S), withholding payroll taxes, reporting dividends, and opening a bank account. There are no exceptions, even for a single-shareholder corporation with no employees.

How much does it cost to get an EIN for a corporation?

The IRS charges $0 for an EIN. US residents with an SSN or ITIN apply online and receive the EIN instantly for free. Non-US residents who must apply by fax can use ein.so for $49 (Standard, 4-7 business days) or $97 (Express, 2-3 business days). Never pay third parties hundreds of dollars for a free federal number.

Can I apply for a corporate EIN online?

Yes, if the responsible party has a valid SSN or ITIN. The IRS EIN Assistant at irs.gov processes corporate applications in real time and issues the EIN immediately. Non-US founders without an SSN or ITIN cannot use the online tool. They file Form SS-4 by fax to 855-215-1627 using a passport number on Line 7b.

Who is the responsible party on a corporate EIN application?

The responsible party is the individual who controls or manages the corporation and directs the disposition of its funds and assets. This is the president, CEO, or another principal officer. The responsible party must be a single individual person -- not another corporation, not a registered agent, and not a law firm acting as agent.

Do I need a new EIN if I change my corporation's name?

No. Changing your corporation's name does not require a new EIN. You notify the IRS by checking the name-change box on your next Form 1120 or 1120-S, or by writing to the IRS. The EIN stays the same for the entire life of the corporation, even through name changes and address moves.

Do I need a new EIN if my corporation changes from C-Corp to S-Corp?

No. Filing Form 2553 to elect S-Corp status does not require a new EIN. The corporation keeps its existing EIN. The only change is the annual tax form: you file Form 1120-S instead of Form 1120. The EIN never changes because of a tax election. See our S-Corp election guide for the deadlines.

Can a non-US resident form a US corporation and get an EIN?

Yes. Non-US residents incorporate in any US state and obtain an EIN without an SSN or ITIN. Since the IRS online tool requires an SSN, they apply by fax using Form SS-4 with a passport number on Line 7b. ein.so handles the entire SS-4 filing for $49 (Standard) or $97 (Express).

How long does it take to get an EIN for a corporation?

Online applications receive the EIN instantly. Fax applications take 4-7 business days when the form is error-free. ein.so Standard delivers in 4-7 business days for $49; Express delivers in 2-3 business days for $97. Mail applications take 4-6 weeks and are not recommended for corporations on a timeline.

Can a foreign-owned C-Corp have non-US shareholders?

Yes. A C-Corp accepts unlimited shareholders of any nationality, including non-US residents. An S-Corp does not -- S-Corps allow a maximum of 100 shareholders, and every shareholder must be a US citizen or resident. Non-US founders who want a corporation use a C-Corp. Confirm the right structure with a US CPA before incorporating.

Does a corporation need a separate EIN for each state it operates in?

No. A corporation uses one federal EIN for all 50 states. The EIN is a federal tax ID issued by the IRS, not a state number. States may issue separate state tax IDs for payroll or sales tax, but those are additional registrations. Your single EIN follows the corporation everywhere it does business.

Need a Corporate EIN? We Handle Everything.

Non-US founder without an SSN? We file Form SS-4 with the IRS and deliver your corporate EIN by email. Just $49.

Get My EIN for $49