How to Get an EIN for a US LLC Without an SSN or ITIN
Foreign owners cannot use the IRS online EIN tool — but you do not need an SSN or ITIN to get an EIN. Here's the Form SS-4 route, what to write on line 7b, the fax and phone numbers, and how long it takes.
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A foreign owner without an SSN or ITIN gets an EIN by filing Form SS-4 with "foreign" written on line 7b, then submitting it by fax to 855-215-1627 (from within the US) or 304-707-9471 (from outside), by mail to the EIN International Operation in Cincinnati, or by calling +1-267-941-1099. The IRS online EIN tool cannot be used without a US tax ID.
Every foreign-owned US LLC needs an EIN. The LLC's EIN goes on its bank application, its payment-processor account, its pro forma Form 1120 and its Form 5472. Without one, the entity cannot really operate and cannot file.
The obstacle non-residents hit is that the IRS's fast online EIN application requires the responsible party to have an SSN or ITIN. That leads a lot of people to conclude they must first spend months and several hundred dollars obtaining an ITIN. They do not. The IRS instructions state it explicitly.
If you would rather have this handled: we obtain EINs for foreign-owned LLCs for $149, including preparing Form SS-4 and dealing with the IRS on your behalf.
Do you need an SSN or ITIN to get an EIN?
No. The IRS Instructions for Form SS-4 address this directly: enter "foreign" on line 7b if the responsible party does not have and is ineligible to obtain an SSN or ITIN. Foreign individuals are not required to have an ITIN in order to receive an EIN.
This matters because obtaining an ITIN takes roughly six to eleven weeks and requires a separate Form W-7 with certified identity documents — an entirely unnecessary detour if your only goal is getting the LLC operational and compliant.
The limitation is narrower than people think: it is not that non-residents cannot get an EIN. It is that non-residents cannot use the online tool, and must use one of the offline channels instead.
What are the four ways to apply for an EIN?
| Method | Available to foreign applicants? | Typical timing | Where |
|---|---|---|---|
| Online (IRS EIN Assistant) | No — requires SSN or ITIN | Immediate | irs.gov |
| Phone | Yes — for applicants with no US principal place of business | Same call, if it connects | +1-267-941-1099, Mon-Fri 6am-11pm ET |
| Fax | Yes | Roughly 4 business days if a return fax number is given | 855-215-1627 (within US) / 304-707-9471 (outside US) |
| Yes | Several weeks | IRS, Attn: EIN International Operation, Cincinnati, OH 45999 |
Fax is the practical default for most foreign owners: it is far faster than mail and does not depend on getting through on an international phone line at US business hours. Give a fax number you can actually receive on, because that is how the EIN comes back.
Phone is the fastest when it works. The international EIN line at +1-267-941-1099 is for applicants whose principal place of business is outside the United States. Have a completed Form SS-4 in front of you before calling — the operator works through it line by line and will issue the number on the call.
Timings vary with IRS workload; treat the figures above as typical rather than promised.
How do you complete Form SS-4 as a foreign owner?
Work from the current Form SS-4 and check the revision date at the top. The lines that cause trouble for foreign applicants:
Line 1 — Legal name of entity. The LLC's exact legal name as filed with the state. Not your personal name, not a trading name.
Line 3 — Executor, administrator, trustee. Leave blank.
Lines 4a-4b — Mailing address. Where you want IRS correspondence. Can be your foreign address.
Lines 5a-5b — Street address. The LLC's US address, typically the registered agent address.
Line 6 — County and state where the LLC is located. The formation state.
Lines 7a-7b — Name of responsible party and their SSN/ITIN/EIN. Line 7a is you, the person who ultimately owns or controls the entity. Line 7b is where you write "foreign" if you have no SSN or ITIN and are ineligible for one. The instructions permit leaving it blank or writing "foreign" or "N/A".
The IRS defines the responsible party as the person who ultimately owns or controls the entity, or exercises ultimate effective control over it — with a level of control over, or entitlement to, the entity's funds and assets that as a practical matter allows them to control, manage or direct the entity and the disposition of its funds. For a single-member LLC that is the member. It cannot be your formation agent or a nominee.
Line 8a — Is this an LLC? Yes. Line 8b — number of members: 1 for a single-member LLC.
Line 9a — Type of entity. For a foreign-owned single-member LLC that will be a disregarded entity, the standard selection is "Other" with a description such as "Foreign-owned U.S. disregarded entity". Do not tick "Corporation" unless you are actually electing corporate treatment — that election is made on Form 8832, not on SS-4, and getting it wrong here creates filing obligations you did not intend.
Line 10 — Reason for applying. Usually "Started new business" or "Banking purpose".
Line 11 — Date business started. The LLC's formation date.
Line 12 — Closing month of accounting year. December, unless you have a specific reason otherwise.
Lines 13-17 — Employees, first wages, principal activity. Enter 0 employees if you have none. Describe the actual business activity plainly.
Third Party Designee. Complete only if you are authorising someone to receive the EIN on your behalf.
Signature. Sign, date and give a phone number where the IRS can reach you, including country code.
How long does it take to get an EIN?
Roughly four business days by fax when a return fax number is provided, immediately by phone when the call connects, and several weeks by mail. These are typical outcomes, not guarantees — IRS international processing times move with workload.
Two things that reliably slow an application down:
- An incomplete or inconsistent SS-4. A name that does not match the state formation record, a missing responsible party, or an entity type that contradicts line 8a will bounce.
- No reachable return fax or phone number. The IRS has no way to send the number back.
Why does the EIN matter for Form 5472?
Because the LLC's EIN appears on both the pro forma Form 1120 and Form 5472, and neither can be filed without it.
A foreign-owned US single-member LLC is required to file Form 5472 each year in which it had a reportable transaction with its foreign owner — including the capital contribution that funded its bank account. The penalty for failing to file is $25,000 per form, per year under IRC § 6038A(d), as stated in the IRS Instructions for Form 5472.
There is a sequencing trap here worth naming. Owners who delay the EIN — because the online tool rejected them and the ITIN detour looked long — often end up with an LLC that has existed and been funded for a year or more before it gets its number. The Form 5472 obligation started with the funding, not with the EIN. Those owners frequently discover a late year the moment they finally file.
If that is your situation, the fix is the same either way: get the EIN, then file every year that had a reportable transaction, with a reasonable cause statement. Our late filing guide covers the catch-up procedure, and the full filing checklist shows where the EIN sits in the wider set of obligations.
Do not confuse the EIN with an ITIN. The EIN is the entity's number and is what Form 5472 requires. The ITIN is a personal US tax ID for individuals who need one for their own US filing. You do not need an ITIN to file Form 5472 — Part II accepts your home country's foreign tax ID or a reference ID.
Getting your EIN without the paperwork
The SS-4 route is free and workable if you are comfortable completing an IRS form correctly and dealing with fax transmissions or an international phone queue. What it costs you is the time, and the risk of a rejected application that you only discover weeks later.
Form5472 Prep obtains the EIN for foreign-owned LLCs for $149: we prepare Form SS-4 correctly for a foreign-owned disregarded entity, submit it, deal with the IRS on your behalf, and deliver the EIN — typically in 1-5 business days. As an IRS-authorized Certifying Acceptance Agent we can also certify identity documents where an ITIN is genuinely needed, so no original passport ever has to be mailed.
If you also need the annual filing, that is our main service: Form 5472 and the pro forma Form 1120 prepared, reviewed by a qualified tax accountant, and faxed to the IRS Ogden PIN Unit — $149 standard (5-7 business days), $199 express (3 business days), +$99 per additional past tax year.
We are not a CPA firm and do not give tax advice. We prepare and submit the forms accurately.
Get your EIN, or start a Form 5472 filing.
Frequently asked questions
Can a non-US resident get an EIN?
Yes. A non-resident with no SSN or ITIN can obtain an EIN by filing Form SS-4 by fax, mail or phone. The only restriction is that the IRS online EIN application cannot be used without a US tax identification number.
What do I put on line 7b of Form SS-4 without an SSN?
Write "foreign". The IRS instructions permit entering "foreign" or "N/A", or leaving the line blank, when the responsible party does not have and is ineligible to obtain an SSN or ITIN.
How long does an EIN take by fax for a foreign applicant?
Typically around four business days when you provide a fax number the IRS can send the EIN back to. Mail takes several weeks. Phone applications at +1-267-941-1099 can produce the number on the call.
Do I need an ITIN before applying for an EIN?
No. Foreign individuals are not required to have an ITIN in order to receive an EIN. Applying for an ITIN first adds six to eleven weeks for no benefit if the EIN is what you actually need.
Can my formation agent be the responsible party?
No. The responsible party must be the person who ultimately owns or controls the entity and its funds. For a single-member LLC that is the member. Naming an agent or nominee misstates the application.
Does having an EIN mean I owe US tax?
No. An EIN is an identification number, not a tax liability. Whether you owe US tax depends on whether you have US-source or effectively connected income. See does a foreign-owned LLC pay US tax.
The EIN is the first federal step for a foreign-owned LLC, and it does not require a personal US tax number. Once you have it, the annual Form 5472 obligation begins — for every year the LLC had money moving between it and you.