What is an EIN? Definition for US LLC owners abroad

EIN explained for foreign LLC owners: what it is, how to get one without an SSN or ITIN, and where it goes on Form 5472 and Form 1120.

Amel Ouchene, IRS PTIN holder and CPA Candidate. October 19, 2026, 2 min read

An EIN (Employer Identification Number) is the 9-digit number the IRS uses to identify a business, written as 12-3456789. Despite the name, an LLC needs one even without employees: it goes on Form 5472 (line 1b), on the pro forma Form 1120 (item B), and on bank and payment-platform applications.

How a founder abroad gets one

The application is Form SS-4. Without an SSN or ITIN, the online application is not available. The Instructions for Form SS-4 add that "only international applicants can receive an EIN by telephone"; fax and mail are the other routes.

The IRS confirms the number in a letter (CP 575). If it is lost, a replacement confirmation is called a 147C letter.

Keeping it current

The SS-4 instructions say to use Form 8822-B to report changes to the responsible party, address or location, and that changes in responsible parties must be reported within 60 days. IRS letters go to the address on file, so keep it current.

An EIN identifies the LLC. It is not a personal number for you: that would be an ITIN.

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This article is general information about US tax rules for foreign-owned LLCs, not advice for your specific situation. Rules change; check the date above and ask before you file.