IRS Publication 907

IRS Publication 907 explains how foreign persons and entities, including non-U.S. residents and foreign companies, can apply for and qualify for an Employer Identification Number (EIN). An EIN is a unique tax identification number used for reporting taxes and other financial activities. The publication details the application process, eligibility requirements, and specific procedures for different types of foreign applicants. It also covers special rules and considerations for foreign governments, partnerships, and individuals, helping non-U.S. entities understand their responsibilities and navigate U.S. tax identification processes.