Do I need my cédula number to apply for a US EIN?

No. Form SS-4 has no field for Uruguayan ID numbers — you write "Foreign" on the SSN/ITIN line, which is standard for any foreign applicant.

Does Uruguay's 2026 tax reform mean I'll be taxed twice on my LLC's income?

Not necessarily — a foreign tax credit is generally available for US tax paid on the same income, but the exact mechanics are still being clarified through 2026 DGI resolutions. This is worth a direct conversation with a Uruguayan tax professional given how recent the change is.

Am I affected if I hold Uruguay's tax holiday exemption?

Possibly not, since the exemption covers foreign-source income for qualifying new residents for up to 11 years — but the 2026 reform changed the qualifying thresholds, so confirm your specific status rather than assuming your existing exemption still applies unchanged.

How long does the EIN phone application take from Uruguay?

Budget 45-60 minutes for the full call including hold time. You'll typically get your EIN verbally before hanging up.

Can I apply for an EIN online instead of calling?

The IRS online tool requires a US-based SSN or ITIN, which most Uruguayan founders won't have. The phone line is the practical route.

Reviewed & Updated September 2026

EIN for Uruguayan LLC Owners: Complete 2026 Application Guide

How Uruguayan founders get a US tax ID without a cédula, and what Uruguay's 2026 tax reform means for income from your US LLC

Start your formation View pricing

Quick Summary

Country: Uruguay

Fax and mail as slower alternatives

Fax goes to 855-215-1627 from inside the US or 304-707-9471 from outside; mail routes through the Cincinnati service center. Both currently run roughly 4-6 weeks depending on IRS workload — useful as a backup, but the phone route saves you a month of waiting in almost every case.

The phone application, step by step

Have your LLC's formation documents on hand, then call the IRS International EIN line at 267-941-1099. It operates 6am-11pm US Eastern Time, and calling from Uruguay is fully expected — this line exists for exactly this situation. Budget 45-60 minutes for the full call including hold time. The agent will ask for your entity name, formation state and date, a one-line business purpose, and your name and Uruguayan address as the responsible party. You'll be given the EIN verbally before the call ends — write it down immediately, since the mailed confirmation letter takes weeks longer to arrive.

What an EIN is and why you need one

An EIN (Employer Identification Number) is the nine-digit federal tax ID the IRS assigns to your US LLC. Without it, you can't open a US business bank account, verify a Stripe or PayPal Business account, or file the annual paperwork the IRS requires of foreign-owned LLCs. It has nothing to do with your Uruguayan cédula de identidad — it identifies the company, not you.

The exemption regime still on the table

Uruguay's long-standing tax holiday lets new tax residents elect exemption from IRPF on foreign-source income for up to 11 years, though the 2026 reform raised the investment threshold to qualify (roughly $2 million in real estate, up from around $590,000) and removed the lower-presence 60-day pathway. If you already hold this exemption or qualify under it, your LLC's income may fall outside the new 12% rule — this is worth confirming with a Uruguayan tax advisor given how recently the regulations changed.

Line 7b: what Uruguayan applicants write

Form SS-4's Line 7b asks for the responsible party's SSN, ITIN, or EIN. As a foreign individual you have none of these, so you write "Foreign" or "N/A" — this is the standard, expected answer and won't slow your application down.

Coordinating your US and Uruguayan filings

Bring your EIN confirmation, LLC formation certificate, and a summary of what the LLC earned during the year to your Uruguayan accountant well before the DGI's filing window (June 29 to August 31, based on the last digit of your taxpayer ID). Given how new the 2026 foreign-income rules are, this is a year where getting professional input early matters more than in a typical year.

What this means practically for your US LLC

If you're a Uruguayan tax resident without the exemption, income you earn through your single-member US LLC — treated as passing directly to you for Uruguayan purposes much as it does for US purposes — is likely now subject to the 12% IRPF rate under the 2026 rules, with a foreign tax credit generally available for any US tax paid on the same income. The mechanics (payment schedule, withholding agent involvement) are still being finalized via DGI resolutions issued through mid-2026, so treat this as an evolving area to revisit with your accountant each filing period rather than a settled rule.

The $25,000 filing requirement you can't skip

Every foreign-owned single-member LLC must file Form 5472 alongside a pro forma Form 1120 annually, generally due April 15 (or October 15 with an extension). Missing this filing triggers a minimum $25,000 penalty regardless of whether the LLC made any profit — and you need the EIN before either form can be filed, which is why this isn't a step to defer.

The IRS confirmation letter and what to do if it's lost

You'll receive a CP 575 confirmation letter by mail a few weeks after your call. If it's misplaced, the IRS won't issue a replacement CP 575, but calling the same EIN line gets you a 147C verification letter instead — functionally identical for any bank or processor that asks to see it.

Uruguay's 2026 tax reform and why it changes the calculus

Budget Law 20.446, effective January 1, 2026, significantly broadened what foreign-source income Uruguay taxes for resident individuals. Before this reform, Uruguay's territorial system mainly reached foreign dividends and interest (taxed at 12% since 2011) while largely leaving other foreign income alone. The 2026 law extends that 12% tax to foreign capital gains, rental income, and — specifically relevant here — income received through non-resident entities, which under implementing Resolution 1.517/2026 (effective June 30, 2026) now captures income you earn through your US LLC if you're a Uruguayan tax resident outside the exemption regime.

Requirements

Requirement	Needed
US Social Security Number
ITIN
LLC formation documents
Responsible party's Uruguayan 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

Comfortable with a 45-60 minute international call — costs nothing beyond your time and the call charge.

EasyBrise EIN Follow-up ($129)

Your LLC is already formed and you'd rather have the IRS call handled for you.

EasyBrise EIN Priority ($99, bundled)

You're forming your LLC now and 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 Uruguayan 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 Uruguay

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.