For non-US owners of US LLCs, last checked October 30, 2026
How to Get an EIN for a Foreign-Owned LLC Without an SSN or ITIN
Formed a US LLC from outside the US and stuck at the online EIN form? You do not need an SSN or ITIN. Here is how the IRS says to apply, line by line, and which route is fastest.
Quick answer
How does a foreign owner get an EIN for a US LLC without an SSN?
Complete Form SS-4 and enter "Foreign" or N/A on line 7b, which the IRS instructions allow when the responsible party does not have and cannot get an SSN or ITIN. The online application is not available without an SSN or ITIN, so international applicants call 267-941-1099, fax the form to 304-707-9471 (from outside the US), or mail it to the IRS in Cincinnati (Form SS-4 instructions). Fax usually takes about 4 business days. The LLC needs its EIN for the yearly Form 5472 and pro forma Form 1120.
Filling in Form SS-4
Key lines for a US single-member LLC owned by a non-US person, from the Form SS-4 instructions.
| Form SS-4 line | What a foreign-owned single-member LLC enters | From the IRS instructions |
|---|---|---|
| 1. Legal name | The LLC's exact name from its articles of organization | |
| 7a / 7b. Responsible party | The individual who ultimately owns or controls the LLC, usually you. On 7b, enter "Foreign" or N/A if you do not have and cannot get an SSN or ITIN | "An entry is required." |
| 8a / 8b. LLC and members | Yes; 1 member | Number of LLC members goes on 8b |
| 9a. Type of entity | Check Other and write "Foreign-owned U.S. disregarded entity-Form 5472" | Exact wording from the instructions |
| 10. Reason for applying | Other: "Foreign-owned U.S. disregarded entity filing Form 5472" | Exact wording from the instructions |
| Third party designee | Optional: a person you authorize to receive the EIN and answer the IRS's questions | You must still sign; the authority ends when the EIN is assigned |
| Signature | Signed by you or another duly authorized person |
How to send it
| Route | How | Timing |
|---|---|---|
| Phone (international applicants) | Call 267-941-1099 (not toll-free), 6 a.m. to 11 p.m. Eastern, Monday to Friday. The caller must be authorized to receive the EIN | Issued during the call |
| Fax | 855-215-1627 from inside the US, or 304-707-9471 from outside the US | Generally within 4 business days |
| Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999 | About 4 weeks | |
| Online | Not available unless the LLC has a US principal place of business or office and the responsible party has an SSN, EIN or ITIN |
Routes from the Form SS-4 instructions and the IRS EIN page. The IRS issues one EIN per responsible party per day.
Who is the responsible party?
The person who ultimately owns or controls the LLC, or exercises ultimate effective control over it and its funds. It must be an individual, not a company. If it changes later, tell the IRS within 60 days on Form 8822-B (IRS).
After you get the EIN
- Keep the EIN confirmation notice the IRS mails to the LLC.
- Use the EIN on Form 5472 line 1b and on the pro forma Form 1120 (IRS). See Form 5472 filing.
- Banks and payment platforms will ask for it to open accounts.
Do I need an ITIN as well?
Not for the LLC's EIN. Line 7b can say "Foreign" when you do not have and are not eligible for an SSN or ITIN. An ITIN is a separate number for individuals who need to file a personal US return or claim a treaty benefit. We do not issue or certify ITIN applications. See when an ITIN is needed.
When to get help
Most owners can apply themselves with the steps above. Get help when the facts are less simple, or when the EIN is late and filings are coming due.
- The IRS rejected your SS-4 or asked for more information
- You have more than one owner, or the LLC is owned through a company
- You formed the LLC in an earlier year and Form 5472 was never filed
- You want the EIN and every yearly filing handled; see the annual compliance package
Common questions
Can I get an EIN without an SSN or ITIN?
Yes. The Form SS-4 instructions say to enter "Foreign" or N/A on line 7b if the responsible party does not have and is ineligible to obtain an SSN or ITIN.
Why does the online EIN application not work for me?
The IRS online application needs a US principal place of business or office and a responsible party with an SSN, EIN or ITIN. International applicants apply by phone, fax or mail.
What is the fastest way for a foreign owner to get an EIN?
By phone at 267-941-1099 (6 a.m. to 11 p.m. Eastern, Monday to Friday), where the number is issued during the call. Fax usually takes about 4 business days, and mail about 4 weeks.
What do I write on line 9a for a foreign-owned LLC?
Check Other and write "Foreign-owned U.S. disregarded entity-Form 5472", as the Form SS-4 instructions say.
Can someone else get the EIN for me?
Yes. You can name a third party designee on Form SS-4 to receive the EIN and answer the IRS's questions. You must still sign the form, and the designee's authority ends when the EIN is assigned.
Do I need the EIN before filing Form 5472?
Yes. The LLC's EIN goes on Form 5472 line 1b and on the pro forma Form 1120.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- IRS: Instructions for Form SS-4 (Rev. December 2025)
- IRS: Employer identification number (international applicants)
- IRS: Instructions for Form 5472
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated October 30, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: Form 5472 filing service, Form 5472 extension, BE-13, Best state for non-US founders.
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