Short answer
Yes, you can get an EIN without an SSN or ITIN. You can't use the IRS online application, so send Form SS-4 by fax (generally about 4 business days) or mail (about 4 weeks), or call the IRS international line at 267-941-1099. On line 7b, where the form asks for an SSN or ITIN, write "Foreign". The EIN is free.
An Employer Identification Number (EIN) is the nine-digit tax ID the IRS gives a business. A U.S. LLC needs one even if it never hires anyone: banks ask for it when you open an account, and a foreign-owned LLC needs it for its yearly Form 5472.
If you live outside the United States and don't have a Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN), the process is different from what most U.S. guides describe. This guide covers who can apply, the three ways to apply, how to fill out Form SS-4 and the mistakes that cause delays.
Can a non-U.S. resident get an EIN?
Yes. Form SS-4 asks for a "responsible party", the person who ultimately owns or controls the LLC. The responsible party must be an individual, not a company.
If the responsible party doesn't have an SSN or ITIN and isn't eligible to get one, the IRS instructions say to enter "Foreign" or "N/A" on line 7b. You don't need to get an ITIN first just to get an EIN.
Why the online application won't work
The IRS online EIN application requires the responsible party's SSN or ITIN, and a principal place of business in the United States or a U.S. territory. The SS-4 instructions also say applicants with no legal residence, principal place of business or principal office in the U.S. can't use it. That leaves fax, mail and phone.
Before you apply
- Form the LLC first. Form SS-4 asks for the LLC's exact legal name and the date the business started, so wait until the state has approved the formation.
- Confirm the responsible party. Usually the owner.
- Choose a mailing address. The IRS mails the official EIN notice there.
- Know the tax classification. A single-member LLC is a disregarded entity by default. An LLC with two or more members is a partnership by default.
Three ways to apply
| Method | Where to send it | How long it takes |
|---|---|---|
| Fax | 855-215-1627 from within the U.S., or 304-707-9471 from outside the U.S. | Generally within 4 business days |
| Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999 | About 4 weeks. The IRS suggests applying 4 to 5 weeks before you need the number. | |
| Phone | 267-941-1099 (not toll-free), 6 a.m. to 11 p.m. Eastern time, Monday to Friday | Have your completed Form SS-4 in front of you |
Fax is the most common choice for owners abroad. The IRS allows one EIN per responsible party per day.
How to fill out Form SS-4 for a foreign-owned single-member LLC
Most lines are simple. These are the ones that cause mistakes:
| Line | What to enter |
|---|---|
| 1 | The LLC's exact legal name, as approved by the state, including "LLC" |
| 7a | The responsible party's name (the owner, as an individual) |
| 7b | The responsible party's SSN or ITIN. If there is none and they aren't eligible for one, write "Foreign" |
| 8a | Check "Yes": the applicant is an LLC |
| 8b | Number of members: 1 |
| 9a | Check "Other" and write "Foreign-owned U.S. disregarded entity-Form 5472" |
| 18 | Whether the LLC has been issued an EIN before. For a new LLC, check "No" |
Sign and date the form. If a firm or another person applies for you, also complete the Third Party Designee section.
Letting someone apply for you
You can name a third-party designee, such as your accountant, on Form SS-4. The designee can answer the IRS's questions about the form and receive the EIN. That authority ends once the EIN is assigned and released. The signature section must be completed for the authorization to be valid, and the IRS still mails the official EIN notice to the LLC.
Common mistakes that cause delays
- Paying a lookalike website. The IRS says you never have to pay a fee for an EIN. A firm that helps you may charge for its time, but the number itself is free.
- Applying before the LLC exists. Wait for the state's approval so the name and date match.
- Wrong wording on line 9a. A foreign-owned single-member LLC should use the Form 5472 wording above.
- Sending a second application while you wait. If your fax or mail application is still in process, don't send another one for the same LLC.
- Names that don't match. Use the same LLC name and owner name on Form SS-4, the bank application and later tax forms.
After you get your EIN
- Keep the IRS EIN notice somewhere safe. Banks and payment platforms may ask for it.
- Open the LLC's U.S. business bank account.
- Add the yearly federal filing to your calendar. A foreign-owned single-member LLC files Form 5472 with a pro forma Form 1120 each year it has reportable transactions, due April 15 for a calendar-year LLC.
- No BOI report is needed. Under FinCEN's final rule, effective August 14, 2026, companies created in the United States are exempt from beneficial ownership information reporting.
How Top Accounting Firm can help
EIN assistance is part of our foreign-owned U.S. LLC services and our company formation service. We prepare Form SS-4, can act as your third-party designee and set up the bookkeeping and Form 5472 filing that follow. Still choosing a state? Compare Wyoming, Delaware and Texas.
Frequently asked questions
Can I get an EIN without an SSN or ITIN?
How long does it take to get an EIN as a non-resident?
How much does an EIN cost?
Can a non-U.S. resident apply for an EIN online?
What do I write on line 7b of Form SS-4 if I don't have an SSN or ITIN?
Does my foreign-owned single-member LLC need an EIN if it has no employees?
Sources
- IRS: Instructions for Form SS-4 (Rev. December 2025)
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial ownership information reporting
Checked against these sources on October 25, 2026. This article is general information, not tax or legal advice. Rules, fees and deadlines change, so confirm with the official source or a tax professional before you file.
