To apply for a tax file number

We recommend employers download these publications from IRS. We cannot process your application online if the responsible party is an entity with an EIN previously obtained through the Internet. Please use one of our other methods to apply. We apologize for any inconvenience this may cause you. If you are a foreign preparer who is unable to get a U. Foreign entities that are not individuals i. Those foreign entities filing Form SS-4 for the purpose of obtaining an EIN in order to claim a tax treaty exemption and which otherwise have no requirements to file a U.

When answering question 10 on Form SS-4, the applicant should check the "other" block and write or type in immediately after it one of the following phrases as most appropriate:. If questions 11 through 17 on Form SS-4 do not apply to the applicant because he has no U.

A foreign entity that completes Form SS-4 in the manner described above should be entered into IRS records as not having a filing requirement for any U. However, if the foreign entity receives a letter from the IRS soliciting the filing of a U. Failure to respond to the IRS letter may result in a procedural assessment of tax by the IRS against the foreign entity.

If the foreign entity later becomes liable to file a U. To expedite the issuance of an EIN for a foreign entity, please call A payment is not considered unexpected solely because the amount of the payment is not fixed.

Under the treaty with Ireland, the winnings are not subject to U. Mary claims the treaty benefits by providing a Form W-8BEN to the casino upon winning at the slot machine. However, she does not have an ITIN. The casino is an acceptance agent that can request an ITIN on an expedited basis. Situation 1. Assume that Mary won the money on Sunday. Situation 2.

Assume that Mary won the money on Monday. To pay the winnings without withholding U. Home File International Taxpayers U. Power of attorney - appointing someone to represent you Life cycle of an exempt organization Federal tax obligations of nonprofit corporations Online training Applying for Tax Exemption - An Overview. Application Process. Quick Links A-Z Index.