When do I need to register my foreign business with the IRS?

You register a foreign business with the IRS when it needs an Employer Identification Number (EIN), reports U.S.-source income, or triggers informational filings like Form 5471, Form 8865, or Form 8858. Foreign businesses do not file their own Form 1040, but many situations require contact with the IRS.

Common triggers to register (get an EIN or file informational returns):

• You want an EIN to open a U.S. bank account or issue U.S. 1099s
• The business has U.S.-source income (income from U.S. clients paid to the foreign entity)
• You are a U.S. person with 10%+ ownership in a foreign corporation (Form 5471)
• You contribute property valued at $100,000 or more to a foreign partnership (Form 8865)
• Your foreign business operates as a disregarded entity owned by a U.S. person (Form 8858)
• The foreign business is a foreign-owned U.S. single-member LLC (Form 5472)

How to apply for an EIN from abroad:

• Form SS-4 submitted by fax (+1-855-215-1627) or phone (+1-267-941-1099 for international applicants)
• Online EIN is not available if the applicant’s responsible party lacks a U.S. SSN or ITIN
• Processing takes 4 to 6 weeks for fax, immediate for phone

Foreign businesses receiving U.S.-source income may also need a W-8BEN-E on file with U.S. payers to claim treaty benefits and avoid 30% withholding.

For full registration guidance, see our foreign business reporting guide.