How to Fill Out Form SS-4 for a Foreign-Owned LLC

To fill out Form SS-4 for a foreign-owned single-member US LLC, use the LLC's exact state-registered name, identify the real foreign owner as responsible party, enter “foreign” or “N/A” on line 7b when permitted, mark the LLC as a foreign-owned US disregarded entity, and submit the signed form through an international IRS route.

Form SS-4 is short, but several answers establish the IRS account that later appears on banking records and federal filings. This walkthrough uses the current IRS Form SS-4 and its December 2025 revision, current in 2026.

The IRS EIN application page says the EIN is free and limits issuance to one EIN per responsible party per day. If you prefer to have the form prepared and the IRS contact handled, use our $149 EIN service.

This guide assumes one foreign individual owns a US-organised LLC, no Form 8832 corporate election is in effect, and the LLC needs an EIN for Form 5472 and ordinary business use. A multi-member LLC, foreign entity, trust owner or elected corporation needs a different classification analysis.

What should you gather before completing Form SS-4?

Gather the state-stamped formation record, operating agreement, current member record, mailing and physical addresses, foreign owner's legal name and any existing SSN or ITIN. Also settle the business start date, accounting year-end, expected employees, principal activity and whether this entity previously received an EIN. The SS-4 must describe the entity that exists now.

Form the LLC with the state before applying. The IRS warns that applying before state formation may delay the application.

Which eight SS-4 lines carry the highest risk?

These eight entries create most of the classification, identity and duplicate-record risk for a foreign-owned single-member LLC.

Line	What a foreign-owned LLC enters	Why it goes wrong
1	Exact LLC legal name from the state record	Founder uses a brand, drops the “LLC” suffix or changes punctuation
4a–5b	Real mailing address and physical address if different	Registered-agent, mailbox and operating addresses are treated as interchangeable
6	Actual principal physical location; use N/A rather than inventing a US county if none applies	Formation state is copied even though the business is managed abroad
7a–7b	Real individual owner/controller; existing SSN or ITIN, or “foreign”/“N/A” when permitted	Agent is named as owner, or line 7b is left blank
8a–8c	Yes; one member; yes, organised in the United States	Foreign ownership is confused with foreign organisation
9a	Other: “Foreign-owned U.S. disregarded entity-Form 5472”	Corporation is ticked without a Form 8832 election
10	One truthful reason, commonly the special Form 5472 wording under Other	Several boxes are checked or the reason conflicts with the entity description
18	No if this entity never received an EIN; otherwise Yes and the prior EIN	Missing letter is mistaken for permission to request a duplicate number

Use the table as a final review, not as a substitute for the complete IRS Instructions for Form SS-4. The instructions say to enter N/A generally on lines that do not apply and require specific entries on several lines.

What goes on lines 1 through 6?

Lines 1 through 6 identify the LLC and distinguish where it receives mail from where it physically operates.

Line 1 — legal name. Enter the complete LLC name exactly as it appears on the state formation document, including its suffix. Do not put the owner's name here.

Line 2 — trade name. Enter a genuine “doing business as” name only if it differs from line 1. Otherwise leave line 2 blank.

Line 3 — care-of name. A simple owner-managed LLC normally leaves this blank. Use it for an actual designated person receiving tax information, not to repeat the owner.

Lines 4a and 4b — mailing address. Enter a reliable correspondence address. A foreign address includes city, province or state, postal code and the unabbreviated country name. A P.O. box is allowed here.

Lines 5a and 5b — street address. Complete these only when the physical address differs from line 4. Do not use a P.O. box or a registered-agent office that is not the real location.

Line 6 — county and state of principal business. This is the primary physical location. When no US county applies, do not copy the formation or registered-agent location. Use N/A under the instructions' general rule, show the foreign location on line 5 and ask the IRS if the facts require another entry.

What goes on lines 7 through 9?

Lines 7 through 9 identify who controls the LLC, confirm that it is a US-organised single-member LLC and describe its federal classification.

Line 7a — responsible party. Enter the individual who ultimately owns or controls the LLC and its funds—normally the foreign member in this example. Do not name a registered agent, formation company or nominee. See the responsible-party guide for complex ownership.

Line 7b — SSN, ITIN or foreign entry. Use an existing SSN or ITIN. If the owner has neither and is ineligible for one, enter “foreign” or “N/A.” An entry is required. This rule does not open the online assistant, which requires an SSN or ITIN and a US principal place of business. See the EIN without an SSN guide.

Lines 8a–8c — LLC facts. Check Yes on 8a, enter 1 member on 8b, and check Yes on 8c because the LLC was organised under US state law. Do not count agents or designees as members; foreign ownership does not make the entity foreign-organised.

Line 9a — type of entity. Check Other and enter “Foreign-owned U.S. disregarded entity-Form 5472” when the EIN is requested for a foreign-owned US disregarded entity required to file Form 5472. This is the exact special description in the SS-4 instructions.

Do not tick Corporation merely because the applicant is a company. Form SS-4 is not a classification election. Read the Form 8832 election guide before describing an LLC as a corporation.

Line 9b — place of incorporation. Leave it blank for this disregarded LLC; it applies when Corporation is selected.

What goes on lines 10 through 12?

Lines 10 through 12 explain why the EIN is needed, when the business started and which month closes the accounting year.

Line 10 — reason for applying. Check one box. For an LLC applying because it must file Form 5472, select Other and write “Foreign-owned U.S. disregarded entity filing Form 5472.” If another reason controls, select that truthful reason and add the requested detail. Do not inventory every future EIN use.

Line 11 — start date. Enter the actual date the business started or was acquired. The formation date may fit a new LLC, but use the documented business date when it differs.

Line 12 — closing month. Enter the final month of the actual accounting or tax year. December fits a calendar year; do not assume it when another year applies.

What goes on lines 13 through 18?

Lines 13 through 18 establish employee-return settings, business activity and whether the entity already received an EIN.

Line 13 — expected employees. Enter the highest expected agricultural, household and other employee counts. Enter 0 in each box if none are expected.

Line 14 — Form 944 choice. Skip it when no employees are expected. An employer must separately determine whether the annual Form 944 choice applies.

Line 15 — first wages or annuities. Enter N/A when no employees are planned; otherwise use the actual first payment date. A withholding agent follows the special instruction for payments to a nonresident alien.

Line 16 — principal activity. Check one accurate box. Use Other and specify the activity when none fits.

Line 17 — line of business. Describe what the LLC sells or does. An entry is required; “web application development services” is more useful than “online business.”

Line 18 — prior EIN. Check No only if this entity never applied for and received one. Otherwise check Yes and enter it. A lost CP575 does not change the answer; use the Letter 147C procedure.

How do you complete the designee and signature blocks?

Complete the Third Party Designee block only to authorise a named person to receive the new EIN and answer SS-4 questions. The authority ends when the EIN is assigned and released; it does not make the designee the responsible party. The signature area must be completed for the authorisation to work.

Print the authorised signer's name and title, add a reachable telephone number with country code, sign and date, and include a return fax number when used. A foreign applicant may use a duly authorised signer. Keep the complete signed copy.

Which Form SS-4 lines are commonly left blank?

Blank is correct only where a field does not apply. For the assumed disregarded LLC with no employees:

line 2 is blank when there is no trade name;
line 3 is blank when there is no care-of person;
lines 5a–5b are blank when the physical and mailing addresses are the same;
line 9b is blank because the Corporation box is not selected;
line 14 is skipped because no employees are expected; and
the Third Party Designee block is blank when no one is being authorised.

Never leave lines 7b, 10 or 17 blank. Line 15 takes N/A when no employees are planned.

How does a foreign owner submit Form SS-4?

A foreign applicant whose principal place of business is outside the United States uses phone, fax or mail. The online assistant is unavailable in that case and separately requires the responsible party's SSN or ITIN.

Review against the source records. Compare lines 1, 7, 8, 9, 10, 11 and 18 with the formation document, owner record and prior applications.
Sign the form. A designee block without the applicant's signature does not create valid authority.
Choose one route. Do not send simultaneous requests through several channels.
Call when eligible. International applicants may call +1-267-941-1099, Monday to Friday, 6 a.m. to 11 p.m. Eastern time, with the completed form available.
Fax from the correct location. Use 855-215-1627 from within the United States or 304-707-9471 from outside, and provide a working return fax number.
Or mail the signed form. Address it to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999.
Keep the submission record. Save the signed SS-4, attachments, fax report or mailing evidence and the EIN notice together.

The IRS instructions publish ordinary route estimates, but this guide makes no processing-time promise. Missing information, duplicate-name research and IRS workload can change the outcome.

How can Form5472 Prep prepare and submit Form SS-4?

Form5472 Prep's EIN acquisition service costs $149. We prepare Form SS-4 for the foreign-owned entity, submit it through the appropriate IRS route, act as third-party designee to answer application questions, and deliver the EIN, typically in 1–5 business days. The IRS charges $0 for the number itself, and the service timing is not an IRS guarantee.

Where an ITIN is genuinely required for a separate purpose, our $349 ITIN service uses an IRS-authorised Certifying Acceptance Agent to certify identity documents, so no original passport mailing is needed.

Annual Form 5472 filing is a separate service: $149 standard, $199 express and +$99 per extra past year. The IRS Form 5472 instructions state that a required but late or substantially incomplete form can carry a $25,000 penalty. We are not a CPA firm and do not give tax advice.

Frequently asked questions

What do I put on line 7b without an SSN or ITIN?

Enter “foreign” or “N/A” if the responsible party has no SSN or ITIN and is ineligible to obtain one. The current instructions require an entry.

Should a foreign-owned single-member LLC check Corporation?

No, not merely because it is an LLC. A disregarded LLC checks Other and uses the Form 5472 description. Corporate treatment requires a valid classification position, commonly involving Form 8832.

What should I enter on line 9a for Form 5472?

Check Other and write “Foreign-owned U.S. disregarded entity-Form 5472” when the LLC is requesting its EIN for that filing purpose.

Can I use my registered agent's address as the physical address?

Only if it is genuinely the entity's physical business location. Otherwise use the actual physical address, including a foreign address, and keep the registered-agent role separate.

Do I leave employee lines blank if there are no employees?

Enter zero in all three line 13 employee boxes, skip line 14, and enter N/A on line 15. Lines 16 and 17 still require the business activity.

Can a third-party designee sign Form SS-4?

Only if separately authorised to sign for the applicant. The designee block alone authorises receipt of the EIN and answers about the form; it does not itself create signing authority.

Can I submit Form SS-4 online from abroad?

No, not when the principal place of business is outside the United States. Use the international phone, fax or mail route published by the IRS.

A correct SS-4 keeps the LLC's legal name, owner, classification and business facts consistent from the first federal record. Have Form5472 Prep obtain the EIN for $149, or use the EIN application checklist for a final document review.