Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.

IRSOther IRS Forms (1000–1999)

Official form guide

Form 15315: 15315

IRS Form 15315 is the application used by foreign entities to request a U.S. Employer Identification Number (EIN). It is filed when a non‑U.S. business needs an EIN for tax reporting, banking, or other U.S. activities.

Need help with Form 15315?

Open it in the AI Editor for field guidance, checks, and PDF export.

Fillable formOpen in Editor->

Form Overview

IRS Form 15315 - 15315

IRS Form 15315 is the application used by foreign entities to request a U.S. Employer Identification Number (EIN). It is filed when a non‑U.S. business needs an EIN for tax reporting, banking, or other U.S. activities.

The form captures entity name, foreign address, U.S. contact, type of entity, reason for EIN, and the responsible party’s information.

Risk Radar

Scan points
  • 1A single missing line can add weeks to EIN processing.
  • 2Missing foreign address details
  • 3Using the wrong legal entity type
  • 4Leaving the reason for EIN blank
  • 5Signature not matching the responsible party

Plain English

If your company is based outside the United States but you need a U.S. tax ID, you fill out this form. It tells the IRS who you are, what you do, and why you need an EIN. The form is sent to the IRS, not filed electronically.

Submission Date

  • Filing date: 2025-10-01 22:10:20
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

AI co-pilot

Fill it faster. Catch mistakes before you file.

Explains confusing fields in plain English
Flags missing signatures, dates, IDs, and attachments
Keeps the PDF ready for editor, send, and proof flows
Open AI workspace->

Glossary Terms

Hover a term to preview the meaning.

What this form is for

  • Use when a foreign entity needs a U.S. EIN.
  • Do not use for domestic U.S. entities – they use Form SS‑4.
  • If the entity already has an EIN, file Form 8822‑B to update information.

Form selector

Use this form or another form?

Domestic entity needs EIN

Designed for U.S. addresses

Verify entity location first

Form SS‑4

Existing EIN needs correction

Updates name/address

Check that the EIN is still active

Form 8822‑B

Deadline or filing window

There is no fixed filing deadline, but the EIN must be obtained before any U.S. tax filing, banking, or payroll activity begins. Delays in processing can push those activities past your internal schedule.

Checklist

What you need before filling it out

1

Entity name

Official registration name · Certificate of incorporation

Misspelled nameHigh
2

Foreign address

Physical address of entity · Incorporation documents

Incomplete street infoMedium
3

Responsible party SSN/ITIN

Personal tax ID · Valid SSN/ITIN card

Wrong number formatHigh
4

Reason for EIN

Business purpose description · Internal memo

Vague or missingMedium
5

Signature

Handwritten signature · Original signed form

Printed signature onlyHigh

Before you submit

  1. 1Use the 2024 PDF edition
  2. 2All required fields completed in black ink
  3. 3Signature and date present
  4. 4Responsible party’s SSN/ITIN entered correctly
  5. 5Reason for EIN clearly stated
  6. 6Attach governing document copy
  7. 7Include a self‑addressed stamped envelope if you want the EIN mailed back
  8. 8Mail to the exact IRS address
  9. 9Retain tracking receipt
  10. 10Keep a copy of the entire packet for records

How to file this form

  1. 1Download the latest Form 15315 PDF from IRS.gov
  2. 2Print and fill out the form by hand
  3. 3Gather supporting documents (incorporation certificate, ID for responsible party)
  4. 4Place the form and attachments in a single envelope
  5. 5Address the envelope to the IRS EIN Operations center listed in the instructions
  6. 6Mail via certified or registered mail
  7. 7Track delivery and wait for EIN notice

Known limitations

  1. 1Form cannot be filed electronically
  2. 2No fee schedule is provided on the form itself
  3. 3IRS processing time varies; no guaranteed turnaround
  4. 4Only one EIN per foreign entity per request

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
This compact map shows typical fields for this form type. The AI Editor gives precise field guidance after you open the PDF.

Almost done reviewing the fields?

Fillable formOpen in Editor->
Current form status
IRS

Form 15315 is currently in its 2024 revision. The IRS updates the PDF annually; verify the edition date on the first page before using.

What changed or needs a fresh check

  • Edition date – confirm 2024 on the PDF header
  • Fee – no filing fee for EIN applications
  • Mailing address – use the address in the current instructions
  • Signature line – ensure the responsible party signs
  • Supporting docs – attach certificate of incorporation or equivalent

Quick Facts

Foreign corporations, partnerships, trusts, or estates that need a U.S. EIN file this form.
The form captures entity name, foreign address, U.S. contact, type of entity, reason for EIN, and the responsible party’s information.
File the form before you open a U.S. bank account, hire employees, or file any U.S. tax returns. There is no statutory deadline, but the EIN is needed before any U.S. activity begins.
Mail the completed form to the IRS EIN Operations address listed in the instructions. Fax is not accepted for this form.
Incorrect or missing information can delay EIN issuance for weeks, causing business‑operational hold‑ups and possible penalties for late filing of later tax returns.
1. Download the latest PDF from the IRS website. 2. Fill in all required fields in black ink; do not leave blanks. 3. Sign and date the form as the responsible party. 4. Include a copy of the entity’s governing document (e.g., certificate of incorporation). 5. Mail the package to the address in the instructions and retain the tracking receipt.

Fill Form 15315

AI-powered guidance for every field

Fillable formOpen in Editor->

Free to start / No account required

After you file

  1. 1Confirm receipt of EIN notice by mail
  2. 2Record the EIN in your corporate records
  3. 3Update bank account applications with the new EIN
  4. 4File any required U.S. tax returns using the EIN
  5. 5Monitor IRS communications for requests for additional info
  6. 6Store the original form and supporting docs for at least three years

Sources

  • SRCForm 15315 title and purposeIRS official PDF
  • SRCEligibility (foreign entity)instructions page 1
  • SRCNo filing feeinstructions page 2
  • SRCMailing addressinstructions page 3
  • SRCEdition datefirst page header
  • SRCRequired supporting documentsinstructions section “What to attach”
  • SRCProcessing time disclaimerinstructions page 4
  • SRCSignature requirementform line 13
  • SRCReason for EIN listform part II
  • SRCNot found in provided sourceelectronic filing option

Common confusion points

Foreign vs. domestic entity

The form is only for non‑U.S. entities

Verify entity’s country of organization

Reason for EIN codes

Multiple options exist

Choose the one that matches your activity

Responsible party ID

Some think EIN is enough

Provide a valid SSN or ITIN

Mailing address changes

Instructions list an old address

Check the latest edition for updates

Signature format

Electronic signatures are not accepted

Use a handwritten signature

Workflow map

Related forms and next steps

3 signals

Before

Form SS‑4 (U.S. entities) | Used with: Form 15315 when entity is foreign

Current

15315

After

Form 1120‑F (foreign corporation tax return) | If something goes wrong: Contact IRS EIN Operations at the phone number in the instructions

Often used with

Form 8822‑B (update EIN info) | After: EIN notice from IRS

Ready to get started?

Upload the form or open it in the AI Editor for intelligent guidance

Fillable formOpen in Editor->

Source transparency

Copyright & Licensing - US Government Forms

Independent guide

BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.

Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Verify current license terms with the source agency before reuse outside this platform.

Never sign without understanding every clause.

BrieflyGo reviews your contracts in plain English — instantly.

Try for free →