I have a loan from my parents overseas and my accountant told me that my parents are obligated to pay 10% of the interest earning to IRS by filling form 8109 annually. But in order to file that, I was told that I need to get an EIN number for myself, and another one for my parents... here I am facing a problem, because the IRS would not issue an EIN number for me, because I don't own any business. Is there any way to get an EIN number for my parents and myself, or do I not even have to worry about paying the 10% to the US IRS? I need help!

I recommend you get professional tax help to file your tax returns.

You can get the EIN just be telling the IRS you are stating a small business. They do NOT ask for business licenses or any other proof that you are starting a business; they just issue the EIN.