Vendors

U.S. Tax Information for Foreign Vendors – Obtaining a U.S. Taxpayer Identification Number

Business entities can obtain an Employer Identification Number by completing Form SS-4 (Application for Employer Identification Number). Read instructions for this form.

Note that foreign vendors do not have to have employees in order to obtain an EIN. The EIN is the federal taxpayer identification number for business entities in the U.S. The instructions to the Form SS-4 indicate several ways to submit it. The IRS has established a special phone number (267-941-1099) for foreign applicants who wish to expedite the process.

While MidAmerican Energy Company does not provide tax advice, you may wish to consider checking the "Compliance with IRS withholding regulations" box under Form SS-4, Line 10 (Reason for Applying), if you have no other purpose for applying than to claim treaty benefits.

Individuals can obtain either a Social Security Number or Individual Taxpayer Identifiction Number, depending on the individual's circumstances. Generally, individuals must visit a local office of the Social Security Administration to obtain an SSN. ITINS can be obtained by filing a completed Form W-7 with the IRS.

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