EIN (Employer Identification Number)
taxA nine-digit federal tax identification number issued by the IRS to entities operating in the United States — corporations, LLCs, partnerships, sole proprietorships with employees, trusts, and estates. EINs are required to open US business bank accounts, file employment taxes, and — importantly for non-residents — to comply with FIRPTA withholding when buying or selling US real estate. Foreign applicants without an SSN or ITIN can obtain an EIN by filing Form SS-4 by fax or by phone with the IRS International Department.