How to Get an EIN for Your US LLC Without an SSN or ITIN (Form SS-4, Line by Line)

You do not need a Social Security number or an ITIN to get an Employer Identification Number (EIN) for your US LLC. What you cannot do without one is use the IRS online application. A foreign owner applies with Form SS-4 by phone, by fax or by mail, writes "foreign" or "N/A" where the form asks for an SSN, and receives the EIN for free.

Everything below comes from the Instructions for Form SS-4 (revision December 2025).

In short:

• No SSN or ITIN, no US office: the online EIN application is closed to you. Use Form SS-4.
• Phone: 267-941-1099 (not toll-free), 6 a.m. to 11 p.m. Eastern time, Monday to Friday. You get the EIN during the call.
• Fax: 304-707-9471 from outside the US (855-215-1627 from inside the US). The EIN comes back by fax, generally within 4 business days.
• Mail: IRS, Attn: EIN International Operation, Cincinnati, OH 45999. About 4 weeks.
• On line 7b, write "foreign" or "N/A": an entry is required. On line 9a, check "Other" and write "Foreign-owned U.S. disregarded entity-Form 5472".
• The EIN is free from the IRS. Anyone who charges you is charging for preparation, never for the number.

Why your LLC needs an EIN

The EIN is the tax number of your LLC. You need it to open a US bank or fintech account, to complete Form W-8BEN-E for Stripe, Amazon or PayPal, and above all to file Form 5472 with its pro forma Form 1120 every year. The SS-4 instructions say it plainly: a US disregarded entity wholly owned by a foreign person must use its own name and EIN to file Form 5472.

Which method to choose

The instructions reserve the phone line for applicants who have "NO legal residence, principal place of business, or principal office or agency in the United States or U.S. territories". A registered agent's address is not a principal place of business, so a LLC run from abroad usually qualifies. The person calling must be authorized to receive the EIN and answer questions about the form, so prepare a completed SS-4 before you dial. If the IRS agent asks for it, fax or mail the signed SS-4 within 24 hours of the call. And if your designee's address or phone number is the same as yours, the application cannot be made by phone.

Form SS-4, line by line, for a foreign-owned single-member LLC

Line 1, legal name. The exact name in your Articles of Organization, including "LLC". Use this name on every return afterwards.

Line 2, trade name. Only if the LLC uses a different "doing business as" name. Otherwise leave it blank.

Line 3, "care of" name. Optional: the person who should receive tax mail for the LLC.

Lines 4a and 4b, mailing address. Where the IRS will send letters, including the EIN notice and, later, any penalty notice. It can be outside the US: write the city, province or state, postal code and the full country name ("France", not "FR"). Choose an address where mail really reaches you. A registered agent address that does not forward mail is a frequent reason founders never see an IRS notice.

Lines 5a and 5b, street address. Only if the physical address differs from the mailing address. No P.O. box.

Line 6, county and state of the principal business. The instructions say: "Enter the entity's primary physical location." Write where the business is actually run from. Do not invent a US location.

Lines 7a and 7b, responsible party. Your full name as the individual who owns and controls the LLC. The responsible party must be a natural person, never a company. On line 7b, the instructions say: "Enter 'foreign' or N/A on line 7b if the responsible party doesn't have and is ineligible to obtain an SSN or ITIN. An entry is required." An empty line 7b is a common reason for the IRS to send the form back or delay the EIN.

Lines 8a to 8c, LLC. 8a: Yes. 8b: number of members, 1. 8c: Yes, if the LLC was organized in the United States.

Line 9a, type of entity. This is the line most people get wrong. For an LLC that exists to file Form 5472, the instructions say: check the Other box and write "Foreign-owned U.S. disregarded entity-Form 5472." Do not check "Corporation" unless you plan to elect corporate tax treatment with Form 8832, and do not check "Sole proprietor".

Line 10, reason for applying. Check Other and write "Foreign-owned U.S. disregarded entity filing Form 5472", the wording the instructions give for this case. A selection is required.

Line 11, date business started. For a foreign applicant, the date the business began or was acquired in the United States, usually the LLC's formation date.

Line 12, closing month of accounting year. December, for a calendar year.

Lines 13 to 15, employees. Enter 0 in each box of line 13 if you expect no employees in the next 12 months, skip line 14, and write N/A on line 15.

Line 16, principal activity. Check the box that fits, or "Other" and specify (for example "Software development" or "Consulting").

Line 17. Describe the main line of business, the products sold or the services provided, in a few words.

Line 18. Answer whether the LLC was ever issued an EIN before. Applying twice for the same LLC creates two numbers and problems later.

Third-party designee. Fill it in only if you want someone (for example your formation provider or tax preparer) to receive the EIN and answer the IRS's questions for you. Their authority ends once the EIN is issued.

Signature. Sign as the member (owner) and add a fax number on the form if you apply by fax, so the IRS can fax the EIN back.

After you get the EIN

• Keep the EIN assignment notice (CP 575) that arrives by mail. Banks and platforms often ask for it. If you lose it, the IRS can issue a confirmation letter, Letter 147C.
• Report changes on Form 8822-B. A new mailing address or a new responsible party is reported on Form 8822-B. For the responsible party, the instructions set a deadline: within 60 days of the change.
• Diary the first Form 5472. The first pro forma Form 1120 and Form 5472 are due on April 15 after the first year in which the LLC had a reportable transaction with you, such as the formation fees you paid personally. See our Form 5472 deadline guide.

Mistakes that delay or complicate the EIN

1. Using the online application anyway with a made-up or borrowed SSN. Never do this.
2. Leaving line 7b blank. Write "foreign" or "N/A".
3. Checking "Corporation" on line 9a without meaning to elect corporate tax treatment. It sets the LLC up with the wrong filing expectations.
4. A mailing address that does not reach you. IRS notices about Form 5472 penalties are sent there.
5. Applying twice by fax and then by phone. Wait for the answer before trying again.
6. Paying for "an EIN". The IRS charges nothing. A service may charge to prepare and submit the form.

Checklist

• Articles of Organization filed and LLC name confirmed.
• SS-4 completed: line 7b "foreign", line 9a and line 10 "Foreign-owned U.S. disregarded entity…", line 12 December.
• Method chosen: phone (267-941-1099), fax (304-707-9471) or mail.
• EIN notice (CP 575) saved, EIN shared with your bank and platforms.
• First Form 5472 deadline in your calendar.

Official resources

• IRS, Instructions for Form SS-4
• IRS, Form SS-4
• IRS, Instructions for Form 5472

Frequently asked questions

Do I need an ITIN to get an EIN for my LLC?

No. The SS-4 instructions let you write "foreign" or "N/A" on line 7b when the responsible party does not have and is not eligible for an SSN or ITIN. An ITIN only becomes necessary in other situations, for example if you must file Form 1040-NR yourself.

Can my formation company be the responsible party?

No. The responsible party must be an individual who ultimately owns or controls the LLC. A formation company can be a third-party designee, which only lets it receive the EIN and answer questions about the form.

How long does a fax application take?

The instructions say the IRS generally faxes the EIN back within 4 business days under the Fax-TIN program. Put your own fax number on the form so it can reply.

I lost my EIN notice. What now?

The EIN does not change. You can ask the IRS for a confirmation letter, Letter 147C, which banks and platforms accept in place of the original notice.

Can I use the phone line if my LLC has a registered agent in Wyoming?

The phone line is for applicants with no legal residence, principal place of business or principal office in the US. A registered agent's address is a service address for legal documents, not the place where the business is run, so an LLC managed from abroad generally uses the international line.