When all else fails, READ THE INSTRUCTIONS and do your best to interpret them.

Line 6. County and state where principal business is located.
Enter the entity's primary physical location.

What is the reason why your client overseas will require an EIN?

The quickest way, by far, is to apply over the phone instead of by snail mail.

You can still apply by phone?

You can do it all online.

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@sjrcpa wrote:

You can still apply by phone?

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Haven't tried recently but, unlike other IRS webpages for phone services, the webpage for EIN application does not include any message that phone service for international applicants is limited and that webpage was last updated on Nov 9, 2020.

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@qbteachmt wrote:

You can do it all online.

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You can't for foreign businesses.  It's only available if the "principal business is located in the United States or U.S. Territories."

Maybe they just discontinued it for US based entities.

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@sjrcpa wrote:

Maybe they just discontinued it for US based entities.

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The number on that webpage is only for international applicants.  Don't believe the IRS is picking up calls for domestic applications.

Before they had the online application, we could do it by phone-if my memory is correct.

Thanks by the instruction does not address overseas location.

Thanks, can also apply by fax as per the instruction.

The EIN hotline for international applicants can accept foreign addresses without a problem.

@itonewbie @sjrcpa @qbteachmt @George4Tacks Thank you all for your valuable comments!