What the first two digits of an EIN mean
An employer identification number (EIN) is used to identify a business entity. The first two digits show the IRS campus that assigned the number, or that you applied online.IRS
| Where it was assigned | Valid EIN prefixes |
|---|---|
| Cincinnati | 30, 32, 35, 36, 37, 38, 61 |
| Internet (online application) | 20, 26, 27, 33, 39, 41, 42, 45, 46, 47, 81 to 88, 92, 93, 99 |
Source: IRS, Valid EIN prefixes. The full table also covers Andover, Atlanta, Austin, Brookhaven, Fresno, Kansas City, Memphis, Ogden, Philadelphia and the SBA.IRS
So a 32 does not appear among the online prefixes. It sits with the Cincinnati campus. Nothing in the IRS description gives the prefix a meaning about the owner's nationality or residence.
How a foreign owner actually gets an EIN
The IRS online tool is only for applicants whose principal place of business is in the U.S. or its territories and whose responsible party has an SSN or ITIN.IRS If that is not you, you apply another way.
- By phone: 267-941-1099 (not toll-free), 6 a.m. to 11 p.m. Eastern, Monday to Friday, if you have no legal residence or principal place of business in the U.S.IRS
- By fax or mail with Form SS-4.IRS
- On line 7b of the SS-4, write "foreign" or N/A if the responsible party has no SSN and cannot get one. An entry is required.IRS
If you are forming a U.S. LLC or corporation, form it with the state before you apply, or the EIN request may be delayed.IRS The IRS issues one EIN per responsible party per day, whichever method you use.IRS Our EIN guide for non-residents and EIN service cover the rest.
Get your EIN with Nolly.com
Nolly.com charges US$75, one time, to prepare and file your EIN request. The IRS itself charges nothing for an EIN. We prepare Form SS-4 from your answers and file it with the IRS. You do not need an SSN or ITIN. Nolly.com is a private company and is not the IRS.
Your questions answered
The IRS does not say so. It describes the first two digits as showing the IRS campus that assigned the EIN or that you applied online, and lists 32 under Cincinnati.IRS
They show which IRS campus assigned the number, or that the application was made online.IRS
Yes. Applicants outside the U.S. can apply by phone, fax or mail with Form SS-4 and write "foreign" or N/A on line 7b if the responsible party has no SSN or ITIN.IRS
No, not if the responsible party has no SSN and cannot get one. Line 7b of Form SS-4 takes "foreign" or N/A.IRS An ITIN is a different number, for individuals.
No. The online tool is for applicants whose principal place of business is in the U.S. or its territories. Apply by phone, fax or mail instead.IRS
Nolly.com charges US$75, one time, to prepare and file your EIN request. The IRS itself charges nothing for an EIN.
More questions? See the full Nolly.com FAQ.
How we checked this
Every IRS fact on this page comes from IRS.gov or the other official pages listed below and was checked on October 2, 2026. Nolly.com's own prices are the only exception. Nolly.com is a private company and is not part of the IRS.
Nolly Services Inc, d/b/a Nolly.com, appears on the IRS page Acceptance agents – Canada. Nolly.com is a private company and isn't part of the IRS.
- Instructions for Form SS-4 (12/2025)https://www.irs.gov/instructions/iss4
- Get an employer identification numberhttps://www.irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number
- Valid EIN prefixeshttps://www.irs.gov/businesses/small-businesses-self-employed/valid-eins
- Internal Revenue Manual 21.7.13, Assigning Employer Identification Numbers (EINs)https://www.irs.gov/irm/part21/irm_21-007-013r
Checked against IRS.gov on October 2, 2026. General information, not tax advice.
