Do I need my Thai tax ID to apply for a US EIN?

No. Form SS-4 has no field for Thai tax numbers — you write "Foreign" on the SSN/ITIN line, which is standard for foreign applicants.

Does Thailand tax my US LLC's income if I never bring it into Thailand?

Generally no under the current remittance-based system — Thailand's rules focus on foreign income actually remitted into the country, not income earned and kept abroad. This could change if broader reforms are enacted, so it's worth monitoring.

Can I still wait a year before remitting income to avoid Thai tax?

No — as of the 2024 rule change (DI. Por. 161/2566), foreign-source income is taxable when remitted to Thailand regardless of which year it was earned, closing the previous timing loophole.

How long does the EIN phone application take from Thailand?

Budget 45-60 minutes for the full call including hold time. Most applicants get their EIN verbally before hanging up.

Do I still need US tax filings even if I don't remit any income to Thailand?

Yes — Form 5472 and pro forma Form 1120 are US requirements independent of your Thai remittance decisions, with a $25,000 minimum penalty for missing them.

Reviewed & Updated September 2026

EIN for Thai LLC Owners: Complete 2026 Application Guide

How Thai founders get a US tax ID, and why Thailand's 2024 remittance rule change matters for money you bring home

Start your formation View pricing

Quick Summary

Country: Thailand

Fax and mail as slower alternatives

Fax reaches 855-215-1627 from inside the US or 304-707-9471 from outside; mail routes through the Cincinnati service center. Both now typically run 4-6 weeks depending on IRS processing volume — the phone route saves a month or more in most cases.

Protecting your CP 575 confirmation letter

The IRS mails a CP 575 confirmation letter 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, which serves the identical purpose for any bank or processor.

Why your LLC needs an EIN to actually function

A US LLC's formation certificate proves it legally exists, but an EIN — the nine-digit federal tax ID the IRS assigns to the entity — is what lets it operate. Without one, no US bank will open an account, no payment processor will verify it, and no annual return can be filed under its name. This is unrelated to your Thai tax ID (เลขประจำตัวผู้เสียภาษี) — the EIN identifies the business, not you.

The proposed easing that hasn't yet taken effect

Thai authorities have proposed a further adjustment that would exempt foreign-source income from tax if remitted within the same year it's earned or the year immediately following — intended to encourage timely repatriation rather than indefinite offshore holding. As of this guide, this change has not been formally enacted, and the practical mechanics (including how foreign tax credits would work) remain unclear. Don't plan your remittance timing around this proposal until it's confirmed in force.

Line 7b: what to write instead of your Thai tax ID

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 for any applicant without a US tax identifier.

What this means for your US LLC income specifically

If you're a Thai tax resident (present in Thailand 180+ days in a tax year) and you bring profits from your US LLC into Thailand — via wire transfer, card spending funded from a US account, or any other method of remittance — that income is now taxable in Thailand under the current rules, regardless of when your LLC actually earned it. Income you leave in your US business account and never remit isn't caught by this remittance-based system, though it remains subject to whatever US filing obligations apply to the LLC itself.

Applying by phone: the practical route from Thailand

Call the IRS International EIN line at 267-941-1099, open 6am-11pm US Eastern Time. Calling from Thailand is entirely expected — this line 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 Thai address as the responsible party, receiving your EIN verbally before the call ends. Given the roughly 11-12 hour time difference, calling right as the line opens (early evening in Thailand) often means shorter waits.

Planning your remittance timing with a Thai accountant

Given how recently Thailand's remittance rule changed — and how much a proposed further easing could shift the calculus if enacted — it's worth a direct conversation with a Thai tax advisor about when and how you bring LLC profits into Thailand, rather than assuming the old wait-a-year strategy still works. Bring your EIN confirmation, LLC formation documents, and a clear picture of your remittance plans to that conversation.

Thailand's 2024 remittance rule change and why it matters

Before 2024, Thai tax residents could avoid tax on foreign-sourced income by simply waiting until a later calendar year to bring it into Thailand — a long-standing loophole. Departmental Instruction No. Por. 161/2566, effective January 1, 2024, closed this: foreign-source income remitted into Thailand is now taxable regardless of which year it was earned, as long as it's remitted from 2024 onward. This directly affects Thai founders who earn income through a US LLC and plan to eventually transfer profits home.

The $25,000 US filing requirement, separate from Thailand's remittance rules

Regardless of how or when you remit money to Thailand, 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 in hand.

Requirements

Requirement	Needed
US Social Security Number
ITIN
LLC formation documents
Responsible party's Thai 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 workable if you're comfortable with a 45-60 minute international call timed around the time difference.

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
Mail	Foreign or US applicants	4-6 weeks
Online IRS tool	US-based SSN/ITIN holders only	Not available to most Thai 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 Thailand

Or browse all formation guides by country.

Reviewed by EasyBrise Research Team · Updated September 2026

Ready to start your U.S. company?

No SSN and no U.S. address required. Get your LLC, EIN and banking readiness handled in one place.