EIN Number India: How an Indian Founder Gets a US EIN Without an SSN

There is no EIN in India. An Employer Identification Number (EIN) is a nine-digit number the US Internal Revenue Service (IRS) issues to entities. An Indian founder needs one for a US LLC or corporation, and an Indian company sometimes needs one for a US tax form. India’s counterpart is the PAN.

By Akshay Nahar.

The responsible party on the application is an individual, and the IRS online tool needs that person to have an SSN or ITIN. An Indian founder who has neither applies on Form SS-4 by phone, fax or mail. Per the Instructions for Form SS-4 (Rev. December 2025), fax applications are generally processed within 4 business days and mailed applications in about 4 weeks. The IRS charges nothing for an EIN.

This guide covers US federal rules as of October 2026 and India’s Income-tax Act, 2025 and Overseas Investment Rules, 2022.

Which case are you?

Your situation	Do you need an EIN?	Go to
Indian company or freelancer invoicing US clients, no US entity, no US trade or business	Usually no. You give Form W-8BEN-E with your PAN.	Section 2
Indian founder who has formed, or is forming, a US LLC or corporation	Yes. The US entity needs its own EIN.	Sections 3 to 5
Foreign company that needs an Indian tax number	You need a PAN (Form 96), not an EIN.	Section 1

1. EIN number India: the Indian counterpart is the PAN

The Permanent Account Number (PAN) is India’s tax identification number. From 1 April 2026, new PAN applications use Forms 93 to 96 under the Income-tax Rules, 2026, replacing Forms 49A and 49AA.

• Form 93 — individual who is a citizen of India, including an NRI holding an Indian passport.
• Form 95 — individual who is not a citizen of India, including OCI cardholders and foreign nationals.
• Form 94 — entity formed in India.
• Form 96 — entity formed outside India, such as a US LLC that needs a PAN for Indian tax or for prescribed transactions. The entity’s home-country tax identification number, such as its US EIN, is mandatory.

US and Indian tax IDs at a glance

Number	Issued by	Who holds it
EIN	IRS	Entities — LLCs, corporations, partnerships
ITIN	IRS	Individuals not eligible for an SSN with a US filing need
PAN	Income Tax Department, India	Individuals and entities
TAN	Income Tax Department, India	Persons deducting or collecting tax at source (Section 397, Income-tax Act, 2025)

A company deducting or collecting tax at source in India also needs a TAN; the PAN cannot replace it. Under the 2025 Act the TAN application is Form 134 for government deductors and Form 135 for all others.

2. Does an Indian company need an EIN to invoice US clients?

Usually no. A common question from Indian exporters is whether a US customer can insist on an EIN, and the answer is simpler than the search suggests.

An Indian company with no US trade or business is not required to hold an EIN to receive payment from a US customer. When the US customer asks for a tax form, the Indian company gives Form W-8BEN-E, not Form W-9. Form W-9 is for US persons.

A tax identification number is needed on Form W-8BEN-E mainly to claim treaty benefits, and for that the IRS accepts a US or a foreign TIN. For an Indian company the foreign TIN is its PAN. Income that is effectively connected with a US trade or business is a different case: it is reported on Form W-8ECI, which requires a US TIN. So an Indian service exporter with no US trade or business, claiming the India–US treaty, gives its PAN on the W-8BEN-E and does not need an EIN.

If a US customer insists on an EIN, the Indian company can obtain one by phone. First confirm it is actually required, because an unnecessary EIN creates an IRS record with no return behind it.

Been asked for a W-9 or an EIN by a US client? We check which form applies before you file anything.

3. Who needs to apply for an EIN from India

A US entity needs an EIN when it must show one on a return, a payroll form or a bank application. The EIN belongs to the entity, not to the founder. The founder is only the “responsible party” on line 7a of Form SS-4.

• A Delaware C corporation must show an EIN on its own federal return (Form 1120).
• A single-member LLC owned by an Indian resident must have an EIN to file Form 5472 with a pro forma Form 1120, and most funded LLCs must file it (see section 7). It also needs one for US employees or certain excise returns.
• A domestic-owned single-member LLC with no employees and no excise duty needs no EIN for federal tax, though the IRS notes it may obtain one for a bank account or if state law requires it.
• An Indian company with no US entity needs an EIN only in the cases in section 2.

Still choosing the entity? See our guide to registering a company in the USA from India.

4. IRS EIN application routes for an applicant in India

Two tests decide the route, and both come from the Instructions for Form SS-4 (Rev. December 2025).

• Test 1, the responsible party. The online tool needs a responsible party with an SSN or ITIN. A founder with neither cannot use it, whatever the entity’s location.
• Test 2, the entity’s location. An entity that has no legal residence, principal place of business, or principal office or agency in the United States or its territories is an international applicant in this guide. State of formation is not the test; where the business is actually run is. An entity whose principal business, office or agency is in one of the 50 states or DC is a US-located applicant.

Routes and timing (Form SS-4 instructions, Rev. December 2025)

Situation	Route	Time to EIN (IRS stated)
Founder has an SSN or ITIN; US-located applicant	Online	Issued at the end of the session
Founder has an SSN or ITIN; international applicant	Phone 267-941-1099 · Fax 304-707-9471 (855-215-1627 if faxing from inside the US) · Mail: Attn: EIN International Operation, Cincinnati, OH 45999	Phone: on the call. Fax: generally 4 business days. Mail: about 4 weeks
Founder has no SSN or ITIN and is not eligible for one (line 7b “foreign”); international applicant	Same phone, fax and mail routes as above; online is closed	Phone: on the call. Fax: generally 4 business days, in practice sometimes longer for international applications. Mail: about 4 weeks
Founder has no SSN or ITIN and is not eligible for one; US-located applicant	Fax 855-641-6935 · Mail: Attn: EIN Operation, Cincinnati, OH 45999. Phone and online are not available	Fax: generally 4 business days. Mail: about 4 weeks

Phone hours are 6 a.m. to 11 p.m. Eastern, Monday to Friday; the number is not toll-free. The IRS publishes no separate processing time for applicants without an SSN. In practice, international fax and mail applications depend on IRS workload, and founders should plan for anywhere from 4 business days to 4 weeks or more. Phone is the fastest route for an international applicant.

The IRS charges no fee for an EIN. Any fee you pay is for preparing and filing the form, not for the number. The IRS warns against websites that charge for the EIN itself.

Apply for an EIN: the order of steps

1. Line 1. Enter the legal name exactly as it appears in the certificate of formation or incorporation.
2. Line 7a. Name one individual as the responsible party: the person who ultimately owns or controls the entity. It cannot be the company, the registered agent or a nominee.
3. Line 7b. Enter that person’s SSN or ITIN. (An EIN on line 7b is allowed only for a government entity.) If the person has neither and is not eligible for one, write “foreign” or “N/A”. An entry is required; a blank line is a common rejection.
4. Line 9a. For a single-member LLC owned by a foreign person and needing the EIN for Form 5472, check “Other” and write “Foreign-owned U.S. disregarded entity-Form 5472”. For other single-member LLCs write “Disregarded entity”. If the LLC will elect C corporation status (Form 8832), check “Corporation” and name the return it will file. An S corporation election (Form 2553) is not available where any shareholder is a nonresident alien, so it does not apply to most Indian-owned entities.
5. Line 11. Enter the date the business started or was acquired, as the instructions describe it. For a newly formed entity this is usually the formation date, but it is not automatically the same thing. Apply after the entity exists, not before.
6. Sign and send by one route only. Applying twice creates duplicate EINs that must later be closed.

Illustrative example. A Pune founder owns a Delaware C corporation. The company’s only US address is its registered agent; its office and management are in Pune. She holds no SSN or ITIN and is not eligible for either, so she writes “foreign” on line 7b. On Test 2 the company is an international applicant, so she calls 267-941-1099 or faxes the signed form to 304-707-9471 with a return fax number. [Akshay to confirm this reflects the firm’s practice for Delaware entities. If the firm treats such an entity as US-located, change the example, the table’s third row, and the FAQ together.]

What you get back, and what the bank needs

By phone, the IRS gives the EIN during the call. By fax, it returns the EIN on a fax reply, usually within 4 business days. In both cases the CP575 confirmation letter follows by post to the address on the form, which can take several weeks to reach India.

Banks set their own onboarding rules; many accept the fax reply or the CP575, and some ask for the CP575 or Letter 147C specifically. Ask the bank before applying. If the letter is lost, an authorised person can ask the IRS for Letter 147C, a replacement confirmation. Keep the CP575 with the formation documents; you will need it for banking, payment platforms and state registrations.

Setting up a US entity? We prepare Form SS-4, apply by the correct route and hand you the EIN with the bank pack.

5. EIN lookup: how to find a number you already have

The IRS EIN page lists three ways to confirm your own EIN: request an entity transcript, download a digital CP575 if eligible, or have an authorised person request Letter 147C.

• In the US, call the Business & Specialty Tax Line at 800-829-4933 (toll-free), Monday to Friday, 7 a.m. to 7 p.m. local time.
• Outside the US, call 267-941-1000 (not toll-free), Monday to Friday, 6 a.m. to 11 p.m. Eastern.

The IRS gives the number only to a person authorised for the entity. Before calling, check the CP575, a past return, or the bank’s onboarding file.

6. ITIN number India: when an EIN is not enough

The EIN identifies the entity. The founder may also need an Individual Taxpayer Identification Number (ITIN), but only if they are not eligible for an SSN and have a US filing requirement or a listed exception. A common case is an Indian owner of a US LLC that earns effectively connected income, who must file Form 1040-NR.

1. Complete Form W-7 and attach the completed federal return (Form 1040-NR for most non-residents), unless a listed exception applies. For an exception, check box h and enter its number and category.
2. Prove identity with a valid passport. The IRS accepts the original or a copy certified by the issuing agency. A Certifying Acceptance Agent can verify the passport so the original is not mailed to the IRS. BNG Advisors Private Limited (USAIndiaCFO) is an IRS Certifying Acceptance Agent, listed on the IRS Acceptance Agents – India page.
3. Allow 7 weeks, or 9 to 11 weeks during peak season (15 January to 30 April) or when applying from overseas.

Our ITIN guide for NRIs and non-residents covers the full process.

7. Filings that follow once the US entity has an EIN

Form 5472 (US). A US corporation files Form 5472 if a foreign person held 25% or more of its vote or value at any time in the year and it had a reportable transaction with a related party. A single-member LLC owned by an Indian resident attaches Form 5472 to a pro forma Form 1120 for any year with a reportable transaction, and the owner’s own capital contributions and distributions count. The pro forma return cannot be e-filed: fax it at 300 DPI or higher to 855-887-7737, or mail it to the Ogden, Utah address in the Instructions for Form 5472.

The penalty for failing to file when due is US$25,000 for each year (IRC §6038A(d)(1)). If the failure continues more than 90 days after the IRS mails notice, a further US$25,000 applies for each 30-day period, for each related party (IRC §6038A(d)(3)). Small corporations with gross receipts of US$20 million or less may receive a liberal application of the reasonable-cause standard (Treas. Reg. §1.6038A-4(b)(2)(ii)).

Other US filings. A new US entity with a foreign owner of 10% or more may have to file Form BE-13 with the US Bureau of Economic Analysis shortly after the investment. Every entity also has a state annual report or franchise tax. If the responsible party changes, file Form 8822-B within 60 days.

India (FEMA). The trigger under the Overseas Investment Rules, 2022 is the overseas investment itself, not the EIN. A resident investing in the US entity files Form FC with the designated authorised dealer bank and obtains a Unique Identification Number for the foreign entity at the remittance or financial commitment, whichever is earlier. An Annual Performance Report (Form APR) is then due each year by 31 December while the investment is held, with limited exemptions: a holding below 10% without control and with no financial commitment other than equity, and a foreign entity under liquidation. See our note on the rewritten foreign investment rules.

8. Mistakes that delay an EIN from India

• Naming the company as responsible party. Name an individual.
• Using the registered agent as responsible party. The responsible party is the person who controls the entity.
• Leaving line 7b blank. Write “foreign” or “N/A” only if the responsible party has no SSN or ITIN and is not eligible to obtain one.
• Applying before the entity exists. Line 11 asks when the business started or was acquired.
• Applying by two routes. Use one method per entity.
• Getting an EIN the Indian company does not need. Check section 2 first.

For bank accounts and payment platforms, see our guide to US incorporation and getting paid.

Frequently asked questions

Is EIN applicable in India?

No. The EIN is a US number that the IRS issues to entities with US tax obligations, such as a US LLC or corporation. India uses the PAN. An Indian founder needs an EIN only for a US entity or a specific US tax form, never for Indian tax.

Can I get an EIN without an SSN?

Yes. Form SS-4 allows the responsible party to write “foreign” or “N/A” on line 7b if they have no SSN or ITIN and are not eligible to obtain one. The company, not the founder, receives the EIN. The application is then made by phone, fax or mail, not online.

Does an Indian company need an EIN to get paid by a US client?

Usually not. An Indian company with no US trade or business gives the customer Form W-8BEN-E. For the ordinary treaty claim on that form the IRS accepts a US or a foreign TIN, and the company’s PAN is its foreign TIN. Income that is effectively connected with a US trade or business is a separate case, reported on Form W-8ECI with a US TIN, and the W-8BEN-E instructions list other situations that call for a US TIN. Check the form’s line 8 instructions for your case.

How do I apply for an EIN from India?

Complete Form SS-4 for the US entity. If the entity has no legal residence, principal place of business, or principal office or agency in the United States or its territories, apply by phone (267-941-1099), fax (304-707-9471) or mail to the EIN International Operation. If its principal business or office is in a US state, fax 855-641-6935 or mail the EIN Operation. The online tool needs a responsible party with an SSN or ITIN.

Can I look up an EIN number?

For your own entity, yes: check the CP575 letter, a past return or the bank file, or have an authorised person call the IRS. The IRS does not give another company’s EIN to an unauthorised caller.

Are TIN and PAN the same in India?

For international reporting, yes. The PAN is India’s TIN, the number you give a foreign bank or tax form that asks for an Indian tax ID. A GSTIN is a separate number used only for GST.

This article is general information, not tax, legal or financial advice for your situation. Rules are stated as of October 2026. Confirm each form and deadline against the official source before acting.

Not sure whether you need an EIN, or which route applies? Request an EIN eligibility and application-route review. We confirm whether the entity needs an EIN, which route and fax line apply, what goes on line 7b, and the Form 5472 and FEMA filings that follow. [Abhuday: if a Calendly slot exists for US entity set-up, link it here instead of the contact form.]

Sources: Instructions for Form SS-4 (Rev. Dec 2025) · IRS – Employer Identification Number · Instructions for Form 5472 · IRC §6038A · Instructions for Form W-7 · IRS Acceptance Agents – India · Income Tax Department – Forms 93–96 FAQs · RBI – Overseas Investment Rules, 2022