How to Get a US EIN as a Canadian Company or Individual
An Employer Identification Number (EIN) is a nine-digit US federal tax identification number issued by the IRS to businesses, trusts, estates, and other entities. It is the US equivalent of Canada’s Business Number (BN). Canadian companies and individuals need a US EIN when they have US tax obligations that require entity-level identification: hiring US employees, filing US partnership or corporate returns, withholding tax on payments to US persons, or opening a US bank account. The application is Form SS-4, and from Canada the fastest route is a phone call to the IRS international line, which issues the number during the call.
Canadian companies apply for a US EIN using Form SS-4, filed by phone, fax, or mail (the online application is not available to entities with a principal place of business outside the US). The IRS international phone line (267-941-1099, Monday through Friday, 6 a.m. to 11 p.m. Eastern) issues the EIN during the call. By fax, processing takes approximately four business days. By mail, approximately four weeks. A Canadian company does not need an SSN or ITIN to get an EIN; the responsible party can be a foreign individual identified by name and foreign address. Canada’s equivalent is the Business Number (BN) issued by CRA, which serves the same function for Canadian tax accounts.
What is an EIN and does Canada have an equivalent?
An EIN is a US federal tax ID number. It identifies a business entity to the IRS the same way a Social Insurance Number identifies an individual to the CRA, except the EIN is for entities (corporations, partnerships, LLCs, trusts, estates, non-profits) rather than people. The IRS uses it to track the entity’s tax filings, payments, and withholding obligations. Every US tax return filed by a business entity carries an EIN, and most US financial institutions require one to open a business bank account.
Canada’s equivalent is the Business Number (BN), a nine-digit identifier issued by the CRA under the Business Number Registration system. The BN works differently from the EIN in one important respect: the BN is a base number to which the CRA attaches program accounts (RT for GST/HST, RP for payroll, RC for corporate income tax, RR for registered charities), while the EIN is a single identifier that covers all federal tax purposes. A Canadian corporation has one BN with multiple program suffixes; a US corporation has one EIN that identifies it across all IRS filings.
When Canadians search “EIN number Canada,” they are usually asking one of two things: what is the Canadian equivalent of a US EIN (the BN), or how does a Canadian company get a US EIN (Form SS-4, described below). The EIN is a US-only number, and the BN is a Canada-only number. Neither country’s number is valid in the other country’s tax system.
When does a Canadian company need a US EIN?
A Canadian company needs a US EIN whenever it has a US federal tax obligation that requires entity identification. The most common triggers:
US employees or contractors. If a Canadian company hires employees who work in the US, it must withhold and remit US employment taxes (federal income tax, Social Security, and Medicare), which requires an EIN. Payments to US independent contractors may also require an EIN for Form 1099 reporting, depending on the payment type.
US business operations. A Canadian corporation that carries on business in the US through a permanent establishment files a US corporate income tax return (Form 1120-F), which requires an EIN. A Canadian partnership with US-source income files a US partnership return (Form 1065), which also requires an EIN.
US real property. A Canadian corporation or individual that sells US real property is subject to FIRPTA withholding under IRC 1445. The buyer (or the buyer’s agent) withholds 15% of the gross sale price and remits it to the IRS using Form 8288. The Canadian seller needs a US tax ID (an EIN for entities, an ITIN for individuals) to file a US return and claim the withholding as a credit or seek a refund.
US bank account. Most US banks require an EIN to open a business account for a foreign entity. Some banks will also accept an ITIN for the responsible party, but the EIN is the standard requirement.
Withholding agent obligations. A Canadian entity that makes payments subject to US withholding (dividends, interest, royalties, or other fixed or determinable income to US persons) acts as a withholding agent and needs an EIN to file Forms 1042 and 1042-S.
If you are a Canadian individual (not a company) who needs a US tax ID for personal tax filings, you need an ITIN, not an EIN. The EIN is for entities; the ITIN is for individuals who do not qualify for an SSN.
How do I apply for a US EIN from Canada?
The application is Form SS-4, and from Canada you have three options. The online application is not available to applicants whose principal place of business is outside the United States.
Phone (fastest). Call the IRS international EIN line at 267-941-1099, Monday through Friday, 6:00 a.m. to 11:00 p.m. Eastern time. The agent will walk through the Form SS-4 questions verbally, and the EIN is issued during the call. You receive a confirmation letter by mail (to your Canadian address) within a few weeks, but the number is valid and usable immediately. This is the standard route for Canadian companies.
Fax. Complete Form SS-4 and fax it to the international fax number: 855-215-1627 (if faxing from within the US) or 304-707-9471 (if faxing from outside the US). The IRS processes fax applications in approximately four business days. They will fax the EIN assignment back to the number you provide on the form, or mail it if no fax number is given.
Mail. Complete Form SS-4 and mail it to: Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999. Processing takes approximately four weeks. The EIN assignment letter is mailed back to the address on the form.
You are limited to one EIN per responsible party per day, regardless of the application method. The responsible party is the individual (not the entity) who controls, manages, or directs the entity and the disposition of its assets. For a Canadian corporation, this is typically a director or officer. The responsible party does not need an SSN or ITIN to apply for an EIN; they are identified by name and address on the SS-4. If the responsible party later obtains an SSN or ITIN, the IRS prefers that the record be updated, but the EIN itself is valid without one.
What is the difference between an EIN and an ITIN?
An EIN identifies an entity (corporation, partnership, LLC, trust, estate). An ITIN identifies an individual. They are both US tax identification numbers, but they serve different purposes and are applied for using different forms.
| EIN | ITIN | |
|---|---|---|
| For | Entities (corporations, partnerships, trusts, estates) | Individuals (who do not qualify for an SSN) |
| Form | SS-4 | W-7 |
| Issued by | IRS (immediately by phone, or within days/weeks) | IRS (7-11 weeks processing) |
| Used for | Business tax returns, employment tax, withholding, bank accounts | Individual tax returns, treaty benefits, spousal elections |
| Requires SSN/ITIN of responsible party? | No (for foreign applicants) | N/A (the applicant is the individual) |
| Valid for filing? | Yes, as the entity’s ID on all IRS filings | Yes, but must be renewed if not used on a return for 3 consecutive years |
A Canadian company selling US real property needs an EIN. A Canadian individual selling US real property needs an ITIN. If the Canadian individual also owns a US LLC taxed as a disregarded entity, both are needed: the ITIN for the individual’s return and the EIN for the LLC (if it has separate filing obligations, such as employment tax).
How long does it take to get an EIN from outside the US?
By phone, the EIN is issued during the call. You walk away with the number and can use it immediately for tax filings, bank accounts, and withholding. The formal confirmation letter arrives by mail to your Canadian address within a few weeks, but it is the number that matters, not the letter.
By fax, the IRS processes the application in approximately four business days and faxes or mails the assignment back. By mail, processing takes approximately four weeks. In all cases, the IRS limits applicants to one EIN per responsible party per day.
If you need the EIN urgently (for a closing on US real property, a bank account opening, or a tax return filing deadline), the phone application is the only option that provides the number same-day. Fax is a reasonable fallback when the timeline allows a few days. Mail is the last resort and should be reserved for situations with no deadline pressure.
What should I do next?
If your Canadian company has a US tax obligation, apply for the EIN before the first filing is due. The phone application takes minutes and the number is usable immediately. If you are an individual (not a company), you likely need an ITIN instead, applied for on Form W-7 with a tax return.
- How to apply for an ITIN as a Canadian, the individual tax ID for Canadians filing US returns
- Section 116 certificate and selling Canadian property, the Canadian-side compliance when a non-resident sells
- US estate tax for Canadians, where the EIN may be needed for an estate filing
- Why a US LLC is a tax trap for Canadian residents, US entity formation considerations
- Does Canada have a tax treaty with the US?, the treaty framework for cross-border business
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Yarik Yarosh, CPA. "How to Get a US EIN as a Canadian Company or Individual." Blue Cloud CPA, August 24, 2026, updated August 24, 2026. https://bluecloudcpa.com/guides/ein-for-canadian-company-how-to-apply
This guide is general information, not tax advice for your specific situation. Which points apply, and how, depends on your facts.