Foreign owners apply for US tax numbers from nearly every country on earth. But the applications are not spread evenly. Four countries send far more than their share.
India, the United Kingdom, the United Arab Emirates, and Canada each have a different reason for it. One has a huge base of service exporters. One shares a language and a legal tradition with the US. One built its economy around foreign business owners. And one shares a border.
There is a practical wrinkle too. Non-residents cannot use the IRS online tool, so they apply by fax or phone. The phone line only runs certain hours. So your time zone quietly decides how easy this gets.
Here is what drives each country, and how the clock works from each one.
Why Non-Residents Apply Differently
The online EIN tool asks for a US taxpayer number to confirm identity. No Social Security number or ITIN means the system stops you.
So the paper route is the route. You fill out Form SS-4 by hand, write “Foreign” on line 7b where it asks for your US taxpayer number, sign it, and send it in.
Fax is the usual choice, at about four to seven business days. Applicants with no US residence or office fax to 304-707-9471 from outside the country. A separate number covers faxing from inside the US, so check the current Form SS-4 instructions before you send.
The Phone Option and Why Time Zones Matter
applicants can also call the IRS at 267-941-1099. That line runs Monday through Friday six in the morning to eleven at night Eastern Time.
That window is generous. But it lands differently depending on where you sit. In London it covers most of your working day. In Delhi it covers your evening and early morning. In Dubai it starts in your afternoon.
Einnumber.co‘s country-specific guides include time zone calculations for IRS phone applications, which saves the guesswork of converting the window yourself.
1. India
India likely sends more EIN applications than any other country, and the reason is the sheer number of Indian businesses serving US clients.
IT services lead the way. Development shops, agencies, and independent consultants bill American companies every month. Those clients ask for tax forms, and an EIN keeps that paperwork clean.
Ecommerce is the second driver. Amazon sellers in India form US companies to reach American buyers, and Amazon wants a tax number before releasing payouts.
Why a US Entity Appeals
Many Indian founders form a US LLC instead of selling directly from India. It gives them a US bank account, access to Stripe, and a business identity American customers recognize.
India also has an income tax treaty with the United States. That can reduce or remove US withholding on certain payments. But treaty benefits only work if the paperwork is right, and an EIN is usually part of it.
The Clock From India
India runs nine and a half hours ahead of Eastern Time in the American summer, and ten and a half hours ahead in winter.
Early morning is your best window. Seven thirty in the morning in India is roughly ten at night the previous day Eastern, which falls inside the IRS hours. Late afternoon works too, since three thirty India time is about six in the morning Eastern.
Most Indian applicants skip the call and fax instead. It avoids the odd hours and the call cost.
2. United Kingdom
The UK sends a steady stream of applications, driven mostly by software and ecommerce founders.
SaaS companies are the clearest example. A British software company selling subscriptions to American customers often forms a US entity to simplify billing, build trust with US buyers, and access American payment infrastructure.
Ecommerce sellers follow the same logic. Selling into the US market is easier with a US company behind it.
The Language and Legal Advantage
British founders have an easier time here than most, and not just because of the language. UK and US business law share common roots, so terms like director and shareholder translate cleanly.
But an LLC has no exact British equivalent, and that trips people up. A US LLC is not the same as a UK limited company. It is taxed differently. Get advice on how the UK treats it before forming one.
The Clock From the UK
The UK sits five hours ahead of Eastern Time all year, since both regions change clocks at about the same time.
That makes the UK the easiest place on this list to call from. The window opens at eleven in the morning UK time and runs until roughly four the next morning. Your whole working afternoon is available.
3. United Arab Emirates
The UAE punches above its population here. Dubai and Abu Dhabi draw founders who move there to run international businesses.
The tax picture is the main draw. The UAE has no personal income tax. It added a corporate tax in recent years, but rates stay low by world standards, and many small businesses fall under the threshold.
So entrepreneurs from dozens of countries live in the UAE and sell to American customers. Many form US LLCs for market access and payment processing.
The Treaty Gap
One detail catches UAE-based owners off guard. The US and the UAE have no income tax treaty covering personal and business income.
That matters. Residents of treaty countries can often reduce US withholding on certain payments. UAE residents generally cannot. The EIN process is identical, but the tax outcome afterward differs, so get advice rather than assume.
The Clock From the UAE
The UAE never changes its clocks. It runs eight hours ahead of Eastern Time in the American summer and nine hours ahead in winter.
That puts the IRS window in your afternoon and evening. The line opens around two or three in the afternoon UAE time and stays open past midnight.
4. Canada
Canada is the most practical case on this list. Canadian businesses often have genuine operations across the border, not just a US customer base.
A Canadian company shipping goods south may need a US number for customs and reporting. A consultant with US clients gets asked for tax forms. A firm hiring anyone in the US needs an employer number before payroll runs. Cross-border trade is enormous, and much of it is small businesses rather than corporations.
Real Operations Change Things
This is where Canada differs from the other three. Many Canadian applicants have real US presence, such as a warehouse, an office, or employees.
That changes your tax position. Real US activity can create filing duties beyond the EIN itself. The Canada and US tax treaty covers a lot of it, but the details depend on what you actually do there. Ask an accountant who works across both systems.
The Clock From Canada
Canada has the easiest timing of all. Toronto, Ottawa, and Montreal sit in Eastern Time, the same zone as the IRS. The window is simply six in the morning to eleven at night, local.
Vancouver runs three hours behind, so the window becomes three in the morning to eight in the evening Pacific. Still plenty of normal hours.
Country Comparison
| Country | Main reason for applying | Best hours to call the IRS |
| India | IT services and ecommerce sellers | Early morning or late afternoon IST |
| United Kingdom | SaaS and ecommerce founders | Late morning through evening UK time |
| United Arab Emirates | Low local tax, international founders | Afternoon and evening UAE time |
| Canada | Cross-border trade and real US operations | Normal business hours, any zone |
The Filing Duty Nobody Mentions
Whichever country you apply from, one requirement catches almost everyone.
A foreign-owned single-member LLC generally must file Form 5472 along with a basic Form 1120 every year. This applies even with no income and no activity at all.
The penalty for missing it starts at twenty-five thousand dollars. That figure is not a typo, and it surprises owners in all four of these countries equally.
Getting the EIN is the simple part. Understanding what you owe afterward is where the real money is at stake so speak with a US accountant who works with owners before your first deadline arrives.
Frequently Asked Questions
Which country applies for the most US EINs?
India is generally the largest source, driven by IT service exporters and ecommerce sellers with US customers.
Can I apply from any country?
Yes. The process is the same worldwide. You fax or mail Form SS-4 with “Foreign” written on line 7b.
Does my country affect how long it takes?
Not for fax, which runs about four to seven business days everywhere. Your time zone only affects the phone option.
Is the IRS phone line free to call?
The EIN itself is free. The number is not toll-free so your carrier may charge for the international call.
Do I need to visit the United States?
No. The entire EIN process can be completed from abroad without ever traveling to the US.
