A verified reference library · Second edition · Verified to 4 November 2026
EIN for Non-Residents
The questions a non-resident asks about an Employer Identification Number — what it is, who may hold one, which application route the IRS actually opens to you, what to do when the confirmation letter is lost, how the number is verified when a bank checks it, and the annual filing that follows the number — answered in one library, with the IRS source attached to every answer and the date it was last verified.
§ 1 —Open Stacks
| Shelf A — FOUNDATIONS | ||||
| REF A-1 | EIN basics for non-residentsWhat is an EIN, who needs one, and what does it cost at the IRS? | IRS EIN PAGE | 4 NOV 2026 | → |
| REF A-2 | EIN vs. ITIN vs. SSN — the three numbersIs it an EIN, an ITIN, or an SSN that my situation calls for? | IRS EIN + ITIN PAGES | 4 NOV 2026 | → |
| Shelf B — ELIGIBILITY & APPLICATION | ||||
| REF B-1 | Responsible-party rulesWho must be named on line 7 of Form SS-4 — and can it be my agent? | INSTR. FOR FORM SS-4 | 4 NOV 2026 | → |
| REF B-2 | Application routes, comparedOnline, phone, fax, or mail — which route will the IRS actually open to me? | IRS EIN PAGE | 4 NOV 2026 | → |
| REF B-3 | Form SS-4, annotated line by lineWhat does each line of the application ask, and what belongs on line 7b? | INSTR. FOR FORM SS-4 | 5 NOV 2026 | → |
| REF B-4 | Reference numbers 101 and 102The online application stopped and showed a reference number — what does it mean, and what now? | IRS EIN PAGE; INSTR. SS-4 | 5 NOV 2026 | → |
| REF B-5 | When the responsible party changesThe person who controls the entity changed — what is filed, and by when? | FORM 8822-B; IRS EIN PAGE | 5 NOV 2026 | → |
| Shelf C — THE NUMBER'S LIFE | ||||
| REF C-1 | Lost CP 575 & the Letter 147C replacementMy confirmation notice is lost — what does the IRS issue instead? | IRS EIN PAGE; TOPIC 857 | 4 NOV 2026 | → |
| REF C-2 | Wrong name or address on the CP 575The name or address on my confirmation notice is wrong — how is the record corrected? | IRS EIN PAGE; FORM 8822-B | 5 NOV 2026 | → |
| REF C-3 | Closing an EIN — the IRS never cancels oneThe company is finished — can its EIN be cancelled? | IRS EIN PAGE | 5 NOV 2026 | → |
| Shelf D — OBLIGATIONS | ||||
| REF D-1 | Form 5472 + pro-forma Form 1120What must a wholly foreign-owned single-member LLC file every year, and by when? | INSTR. FOR FORM 5472 | 4 NOV 2026 | → |
| REF D-2 | State tax IDs are not EINsIs the number on this state notice the same as my EIN? | IRS EIN PAGE | 4 NOV 2026 | → |
| SHELF E — THE EIN IN USE: VERIFICATION | ||||
| REF E-1 | TIN matching and name control: how the IRS and a bank agree a nameWhy does it say my name doesn't match? | IRS TIN MATCHING | 5 NOV 2026 | → |
| REF E-2 | How a bank verifies an EIN — and the five reasons it refuses oneThe bank says “unable to verify EIN.” | IRS EIN PAGE; FINCEN CIP | 5 NOV 2026 | → |
BOTH ROUTES ARE OPEN FROM THIS PAGE: THE LIBRARY ABOVE IS FREE AND COMPLETE · THE REFERENCE DESK IS AT § 4 BELOW AND ON ITS OWN PAGE — NO ROUTE IS REVEALED LATER.
§ 2 —The Document Wall
Internal Revenue Service · Department of the Treasury
Legal name
SPECIMEN ENTITY LLC1
Employer identification number
XX-XXXXXXX (redacted specimen)2
Address of record — as entered on Form SS-4, line 43
This notice confirms the number above was assigned to the entity named. It is issued once, at assignment.
Application for Employer Identification Number · OMB No. 1545-0003
— (address of record)4
YES — 1 MEMBER9
FOREIGN-OWNED U.S. DE1
U.S. Corporation Income Tax Return — completed only as the Form 5472 instructions require
No income is computed and no tax is figured on the pro-forma return. It carries Form 5472; it is not filed alone.
Not sure which shelf your question sits on? The Catalogue Enquiry takes your situation — no entity yet, entity without an EIN, EIN in hand but paperwork lost, or an annual obligation looming — and issues a Catalogue Response slip naming the exact entries that answer it.
DEADLINE STRIP — CALENDAR-YEAR ENTITY · REF D-1 · A NON-CALENDAR YEAR USES THE 15TH DAY OF THE 4TH MONTH AFTER ITS YEAR ENDS
The standing notice. This library never files an EIN for anyone, never forms a company, and never prepares or advises on taxes. Filing an EIN is a different business's work. What this library sells is orientation: verified reference you can check against the source yourself. That separation is not fine print. It is the brand.
§ 3 —Errata & Changes
The library was rebuilt as an annotated codex: every entry re-set on the Codex Grid with its Document Plate, Margin annotations, and Verified Stamp stating source, revision, and next re-verification date. No verified fact was changed in the re-setting; verification lines moved with their entries.
Five entries were added and verified on 5 November 2026 against the IRS sources cited on each: Form SS-4 annotated (B-3), reference numbers 101/102 (B-4), responsible-party changes (B-5), CP 575 corrections (C-2), and closing an EIN (C-3).
First-edition verification round: every entry verified on November 4, 2026 against the primary IRS source cited at its foot. No correction to a verified fact was required in that round.
§ 4 —The Desk
The library above is free, complete, and open. The Reference Desk adds guided walkthroughs, the deadline reference, and two document-readiness checklist reviews a year — $79/yr when it opens. Payments are not yet open — the founding list is a list, not a charge.
Status: Founding list · Payments: Not yet open