EIN – Employer Identification Number

An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. It is also used by estates and trusts which have income which is required to be reported


Do I Need an EIN?

A TIN must be furnished on returns, statements, and other tax related documents. For example a number must be furnished:

  • When filing your tax returns.
  • When claiming treaty benefits. W8-BEN or W-8BENE

W8-BEN claiming Tax Treaty Benefit and require ITIN or EIN?

  • Nonresident aliens applying for ITINs for the purpose of claiming tax treaty benefits. Non-resident alien applicants generally need ITINs for reasons besides filing a U.S. tax return. This is necessary for nonresident aliens who may be subject to third-party withholding for various income, such as certain selling on Amazon or Etsy, published author receiving royalties, opening a bank account, gambling winnings or pension income, or other passive income.


A TIN must be on a withholding certificate (W8-BEN or W8-BEN-E) if the beneficial owner is claiming any of the following:

  • Tax treaty benefits (other than for income from marketable securities)
  • Exemption for effectively connected income
  • Exemption for certain annuities