Reviewed & Updated September 2026
EIN for Irish LLC Owners: Complete 2026 Application Guide
Getting your US federal tax ID, and why Ireland's CFC rules generally don't reach individual founders at all
Quick Summary
- Country
- Ireland
Applying by phone from Ireland
Call the IRS International EIN line at 267-941-1099, open 6am-11pm US Eastern Time. Calling from Ireland is entirely normal for this line — it exists specifically for foreign applicants without a US SSN or ITIN. Budget 45-60 minutes for the full call including hold time. You'll confirm your entity's legal name, formation state and date, a short business purpose, and your name and Irish address as the responsible party, and you'll receive your EIN verbally before the call ends. Given the roughly 5-hour time difference, calling in the early afternoon Irish time lines up well with the US line opening.
Fax and mail as slower alternatives
Fax reaches 855-215-1627 (from the US) or 304-707-9471 (from outside); mail routes through the Cincinnati service center. Both now typically run 4-6 weeks. The phone route saves a month or more compared to either.
Protecting your CP 575 confirmation letter
A CP 575 confirmation letter arrives by mail a few weeks after your call. If it's lost, the IRS won't reissue the original, but calling the same EIN line gets you a 147C verification letter, accepted everywhere a CP 575 would be.
The entity classification question that does matter
Irish Revenue determines whether a foreign entity like a US LLC is treated as tax-transparent (like a partnership, where income flows directly to you) or tax-opaque (like a company, where distributions are treated as dividends) based on case law principles from Memec plc v CIR and Quigley v Harris — essentially assessing how closely the entity resembles an Irish company versus an Irish partnership. This classification affects how and when you report the LLC's income on your Irish return, and it's worth confirming with an Irish tax advisor rather than assuming either treatment applies automatically to your specific LLC structure.
The EIN as the practical starting point for your LLC
A US LLC's Certificate of Formation proves it legally exists, but an EIN — the nine-digit federal tax ID the IRS assigns to the entity — is what actually lets it function. Without one, no US bank will open an account for it, no payment processor will verify it, and no annual return can be filed. This is entirely separate from your Irish PPS Number — the EIN identifies the business, not you.
Line 7b: what Irish applicants write instead of a PPS Number
Form SS-4's Line 7b asks for the responsible party's SSN, ITIN, or EIN. As a foreign individual, you write "Foreign" or "N/A" — standard practice that doesn't slow down your application.
What does apply instead: personal tax on what the LLC pays you
Since Ireland's CFC regime is off the table for an individually-held LLC, your exposure comes through Ireland's ordinary personal tax rules — you're an Irish tax resident taxed on worldwide income, so profits your US LLC generates and pays to you (or that you draw from it) are taxable as your personal income, under the normal income tax and USC rules, rather than through any CFC-style attribution mechanism.
Bringing the entity classification question to an Irish advisor
Since the transparent-versus-opaque question shapes how your LLC's income actually gets reported on your Irish return, bring your EIN confirmation, LLC operating agreement, and formation documents to an Irish tax advisor early — getting this classification settled correctly in your first filing year avoids having to unwind an incorrect treatment later.
Why Ireland's CFC rules generally don't apply to you as an individual
Ireland introduced Controlled Foreign Company rules under Finance Act 2018, effective January 1, 2019, implementing the EU's Anti-Tax Avoidance Directive (ATAD). Critically, ATAD's own Article 1 defines its scope as applying to entities subject to corporate tax — meaning Ireland's CFC regime, like most EU member states implementing the minimum ATAD standard, catches Irish companies that control a foreign subsidiary, not individuals who personally own a foreign entity. If you're a solo founder holding your US LLC in your own name rather than through an Irish company, Ireland's CFC rules simply don't apply to your situation.
The $25,000 US filing requirement that exists regardless of your Irish tax position
Separate from how your LLC's income is classified for Irish purposes, US rules independently require an annual Form 5472 alongside a pro forma Form 1120 for any foreign-owned single-member LLC, generally due April 15 (or October 15 with an extension). Missing this filing triggers a minimum $25,000 penalty regardless of profitability, and it can't be filed without your EIN already issued.
Requirements
| Requirement | Needed |
|---|---|
| US Social Security Number | |
| ITIN | |
| LLC formation documents | |
| Responsible party's Irish address | |
| US registered agent address |
Costs
| Item | Cost |
|---|---|
| EIN Priority (bundled with Global Launch formation) | $99 |
| EIN Follow-up (LLC already formed) | $129 |
| DIY phone application | $0 (your time only) |
Who Should Choose
DIY phone application
Free, and manageable if you're comfortable with a 45-60 minute international call.
EasyBrise EIN Follow-up ($129)
For founders whose LLC is already formed and want the IRS call handled for them.
EasyBrise EIN Priority ($99, bundled)
For founders forming their LLC now who want the EIN done in the same workflow.
Comparison
| Method | Who Can Use It | Typical Time |
|---|---|---|
| Phone (267-941-1099) | Any foreign responsible party | 45-60 minutes |
| Fax | Foreign or US applicants | 4-6 weeks |
| Foreign or US applicants | 4-6 weeks | |
| Online IRS tool | US-based SSN/ITIN holders only | Not available to most Irish founders |
Banking
Mercury
Popular with non-resident founders; requires US LLC + EIN; no US visit needed
Relay
Remote-friendly for non-residents; requires formed US entity
Frequently Asked Questions
More guides for founders in Ireland
Or browse all formation guides by country.
Reviewed by EasyBrise Research Team · Updated September 2026
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