Your complete guide for non-US residents applying for an EIN. Learn how to fill out Form SS-4 step-by-step and get your LLC’s Tax ID without an SSN.
The Definitive Guide to Getting an EIN for Your US LLC as a Non-Resident
Navigating the U.S. business landscape as a foreign entrepreneur is an exciting venture. You’re tapping into one of the world’s largest markets, and a Limited Liability Company (LLC) is your vehicle. But right at the start, you hit a common, frustrating roadblock: getting an Employer Identification Number (EIN) from the IRS, especially when you don’t have a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN).
The internet is flooded with confusing, outdated, or flat-out incorrect information on this topic. Many articles are designed to sell you overpriced services you don’t need, leaving you more confused than when you started. This guide is different. We’re here to cut through the noise and provide the most comprehensive, step-by-step instructions available on how to secure an EIN for your foreign-owned U.S. LLC, completely free of charge.
Debunking the Myths: What You’ve Been Told About Getting an EIN is Wrong
Let’s clear the air. There are numerous myths surrounding the EIN application process for non-US residents. Believing them can cost you time, money, and unnecessary stress.
Myth #1: Applying for an EIN Costs Money
This is the most pervasive and profitable myth for shady operators. The truth is, obtaining an EIN directly from the IRS is 100% free. The IRS does not charge any fee for issuing this number. The only time you should pay is if you decide to hire a professional service, like FilingFox, to handle the paperwork and process on your behalf for convenience and peace of mind. But you are never required to pay for the EIN itself. This guide will walk you through the exact same process a paid professional would use.
Myth #2: You Must Be a US Citizen or Resident to Get an EIN
This is completely false. There are absolutely no citizenship or residency requirements to form an LLC in the United States, and the same applies to getting an EIN for that LLC. The IRS regularly issues EINs to foreign nationals who own U.S.-based companies. As long as you follow the correct procedure and fill out the application form properly, your status as a non-resident is not a barrier.
Myth #3: You Need a Social Security Number (SSN) to Get an EIN
This is another significant point of confusion. You do not need an SSN to get an EIN. It’s true that the IRS’s online application system does require an SSN or ITIN, which is why many non-residents hit a wall. However, that is just one method of application. The solution for anyone without an SSN is to apply by mail or fax using Form SS-4, which we will detail extensively in this guide.
Myth #4: You Need an Individual Taxpayer Identification Number (ITIN) to Get an EIN
This is also incorrect. Not only do you not need an ITIN to get an EIN, but in most cases, it’s impossible to get an ITIN before getting an EIN. An ITIN is issued by the IRS to individuals who have a U.S. tax filing requirement but are not eligible for an SSN. You can’t apply for an ITIN unless you need to file a U.S. tax return. For a new business owner, this tax filing requirement wouldn’t exist yet. The correct process is to get the EIN for your LLC first using Form SS-4.
Myth #5: A Third-Party Designee is Required
This is false. You are never required to name a Third-Party Designee on your EIN application. This section of the form is only used if you hire someone else, like an accountant or a formation service, to apply for the EIN and speak to the IRS on your behalf. If you are filling out and sending the form yourself, you will leave this section completely blank.
Myth #6: You Must Hire an Attorney or Accountant
While consulting with a tax professional is highly recommended for understanding your U.S. tax obligations, you are not required to hire an attorney or accountant just to obtain your EIN. The process, while detailed, is administrative. By following the instructions in this guide, you can confidently complete and file the application yourself.
Myth #7: You Can Apply Online Without an SSN/ITIN
As mentioned earlier, this is false. The IRS online EIN application is a convenient tool, but it is strictly for applicants who have a valid SSN or ITIN to act as the “Responsible Party”. Many foreigners who do manage to get an ITIN later still encounter errors with the online system and are directed to use Form SS-4 anyway. For a non-resident without a taxpayer ID, the mail or fax method is the only correct path.
Myth #8: You Should Call the IRS International Line to Apply
This is a common misunderstanding of the process. While the IRS does have an International EIN Department phone line, it is for a different purpose. That line is for entities that are formed outside of the U.S. (e.g., a UK Limited Company) that need an EIN for U.S. reporting purposes. Since your LLC was formed inside the U.S. (even though you, the owner, are foreign), you cannot use this phone service to get your EIN.
Myth #9: A U.S. Address is Mandatory for the Application
This is false. The IRS only requires a reliable mailing address where they can send correspondence; this can be your address in your home country. However, there is a significant practical advantage to using a U.S. address. When you open a U.S. business bank account, the bank will want to see proof of a U.S. presence, and having a U.S. address on your official EIN Confirmation Letter is a powerful piece of evidence.
For this reason, we recommend using a service that provides a unique U.S. address for your business mail. At FilingFox, we offer registered agent services that include the use of our U.S. address for your LLC formation, your EIN application, and your general business mail, all of which is scanned and accessible to you online.
Before You Apply: A Critical First Step
Before you even download Form SS-4, there is one crucial step you must take: make sure your LLC has been officially approved by the state. Applying for an EIN with a business name that hasn’t been legally formed can create major headaches. If your LLC filing is rejected by the state for a name conflict after you’ve already received an EIN, that EIN is now tied to a non-existent company. You would then need to go through the process of canceling the first EIN and applying for a new one for your correctly named LLC. While the IRS doesn’t cross-check with the state before issuing an EIN, doing things in the proper order saves you from potential bureaucratic tangles down the road.
Once your LLC is approved, the state will send you an official document. Depending on the state, this will be called a Certificate of Formation, Certificate of Organization, or stamped Articles of Organization. You will need to send a copy of this document along with your Form SS-4 application.
How to Complete Form SS-4: A Detailed, Line-by-Line Walkthrough
Form SS-4 is the key to unlocking your EIN. Let’s walk through each relevant section together. You can fill it out on your computer and then print and sign it, or print it and fill it out by hand with a black pen. It’s recommended to use ALL CAPITAL LETTERS for clarity.
EIN (Top Right Corner): Leave this box blank. The IRS will fill in your new EIN here when they approve the application.
Line 1: Legal name of entity (or individual) for whom the EIN is being requested Enter your LLC’s full legal name exactly as it appears on your state-approved formation document (e.g., Certificate of Formation). Consistency is critical.
Line 2: Trade name of business (if different from name on line 1) This is for your DBA (“Doing Business As”) name. Most new foreign-owned LLCs do not have a separate trade name, so you will likely leave this line blank.
Line 3: Executor, administrator, trustee, “care of” name Leave this blank. It does not apply to an LLC applying for an EIN.
Lines 4a-4b: Mailing Address Enter the mailing address where you want the IRS to send your EIN confirmation and other tax documents.
- Foreign Address: You can use your address in your home country. Be sure to include the city, province/state, postal code, and the full country name (no abbreviations).
- U.S. Address: As discussed, using a U.S. address here is highly advantageous for opening a bank account. This is where a service like FilingFox becomes invaluable, providing you with a professional U.S. address to use on this form and for all your business needs. The address you list here will be printed on your official EIN Confirmation Letter.
Lines 5a-5b: Street Address (if different from mailing address) If your LLC’s principal physical location is different from the mailing address on line 4a, enter it here. Otherwise, you can leave this blank.
Line 6: County and state where principal business is located Enter the U.S. county and state where your LLC is located. This is typically the county and state of your Registered Agent’s address. For example: “Travis County, Texas”.
Line 7a: Name of responsible party The “Responsible Party” must be an individual, not another company. This will be one of the LLC’s owners (called Members). If you have a single-member LLC, you will enter your full name here. For a multi-member LLC, choose one of the members to be the responsible party.
Line 7b: SSN, ITIN, or EIN This is the most important line for non-residents. Since you do not have an SSN or ITIN, you will simply write the word
“Foreign” in this box. The IRS is accustomed to seeing this and knows how to process it.
Line 8a: Is this application for a limited liability company (LLC)? Check “Yes”.
Line 8b: If 8a is “Yes,” enter the number of LLC members. If you are the only owner, enter “1”. If there are multiple owners, enter the total number of members.
Line 8c: If 8a is “Yes,” was the LLC organized in the United States? Check “Yes”. Even though you are a foreign owner, the LLC itself is a U.S. domestic entity.
Line 9a: Type of entity This section determines how your LLC will be taxed by the IRS. This is a critical decision, and we strongly recommend consulting a U.S. tax professional who specializes in working with non-residents. The tax implications are complex and depend on your home country’s tax treaty with the U.S., the nature of your income, and more.
- For a Single-Member LLC (one owner): You have two main choices.
- Disregarded Entity: This is the default and most common choice. The LLC is ignored for tax purposes, and the IRS treats the LLC’s activities as your own. To choose this, check the box for “Other (specify)” and write “Foreign-owned U.S. Disregarded Entity” on the line. Note that all foreign-owned single-member LLCs treated as disregarded entities must file Form 5472 with the IRS each year.
- C-Corporation: You can elect to have your LLC taxed like a corporation. This is less common. To choose this, check “Corporation (enter form number to be filed)” and write “1120” on the line. You will also need to file Form 8832 after getting your EIN to formalize this election.
- For a Multi-Member LLC (two or more owners): You also have two main choices.
- Partnership: This is the default tax status. To choose this, simply check the “Partnership” box.
- C-Corporation: Similar to a single-member LLC, you can elect corporate taxation. Check “Corporation (enter form number to be filed)” and write “1120”. You will also need to file Form 8832 to make the election.
Line 10: Reason for applying Check the box for “Started a new business (specify type)”. On the line provided, briefly describe your primary business activity. For example: “E-COMMERCE SALES”, “ONLINE CONSULTING”, or “SOFTWARE DEVELOPMENT”. Be concise.
Line 11: Date business started This should be the date your LLC was officially approved by the state. You can find this date on your Certificate of Formation or equivalent document. The format is MM/DD/YYYY.
Line 12: Closing month of accounting year For almost all new businesses, this will be “December”, as you will be operating on a standard calendar tax year (January-December).
Line 13: Highest number of employees expected in the next 12 months If you do not plan to hire any W-2 employees in the U.S., enter “0” in all three boxes (Agricultural, Household, Other). It’s important to distinguish between employees and independent contractors. Most foreign-owned LLCs start by working with 1099 independent contractors, not W-2 employees, and thus would enter “0” here. Do not leave any box blank.
Line 14: If you expect your employment tax liability to be $1,000 or less in a full calendar year… If you entered “0” for employees in line 13, leave this box unchecked. This does not apply to you.
Line 15: First date wages or annuities were paid If you have no U.S. employees, enter “N/A” here.
Line 16: Check one box that best describes the principal activity of your business. Check the box that most closely matches the business type you wrote on line 10. If nothing fits perfectly, check “Other (specify)” and write in your business activity again.
Line 17: Indicate the principal line of merchandise sold, specific construction work done, products produced, or services provided. Provide a little more detail than line 16. For example, if you put “E-COMMERCE SALES” before, here you might put “ONLINE SALES OF HANDMADE LEATHER GOODS”.
Line 18: Has the applicant entity shown on line 1 ever applied for and received an EIN? For a new LLC, you will check “No”. Third Party Designee Section Leave this entire section blank. You are applying for the EIN yourself. Name and title, Signature, Date, Applicant’s telephone number, Applicant’s fax number
- Name and title: Print your full name and your title. As the owner of the LLC, your title is “Member”. Example: “Jane Doe, Member”.
- Signature and Date: Sign the form and write the current date.
- Applicant’s telephone number: Enter a phone number where the IRS could reach you. This can be your non-U.S. phone number; just be sure to include the country code.
- Applicant’s fax number: If you are mailing the form, this is optional. If you are faxing the form, you must provide a return fax number. This can be a non-U.S. fax number. Digital fax services work perfectly for this.
Submitting Your Form SS-4 to the IRS
Once you have double-checked your completed Form SS-4 and made a copy for your records, you need to submit it. You have two options: mail or fax.
Option 1: File by Fax
- IRS Fax Number: 1-855-641-6935
- Approval Time: Typically 4 to 8 weeks, though pandemic-related delays can extend this.
- Method: Fax is generally faster than mail. You do not need a cover sheet; just fax page 1 of the completed Form SS-4 and a copy of your LLC’s state approval document (e.g., Certificate of Formation). We recommend using a digital fax service, which allows you to send the fax from your computer and receive the confirmation back as a PDF.
Option 2: File by Mail
- IRS Mailing Address: Internal Revenue Service Attn: EIN Operation Cincinnati, OH 45999
- Approval Time: Typically 6 to 8 weeks, but again, this can be longer due to backlogs.
- Method: You can mail your application from any country. Send the signed Form SS-4 and a copy of your LLC’s state approval document to the address above. Note that there is no street name in the address; this is correct.
What to Expect After You Apply
Patience is key. Do not resend your application, as this can cause confusion and further delays.
If you faxed your application, the IRS will fax back the approved Form SS-4. Your new EIN will be handwritten in the box at the top right. This faxed copy is your official confirmation. A few weeks later, they will also mail a formal letter called the EIN Confirmation Letter (CP 575) to the address you listed on lines 4a-4b.
If you mailed your application, you will not receive a fax. You will only receive the EIN Confirmation Letter (CP 575) in the mail at your listed address.
Once you have your EIN, you can proceed with critical next steps like opening your U.S. business bank account, setting up payment processors like Stripe and PayPal, and ensuring your business is compliant with all U.S. regulations.
Navigating the paperwork to launch your U.S. business can be complex. If you prefer to have an expert handle the process to ensure it’s done correctly and efficiently, consider using a professional service. FilingFox offers dedicated EIN application services for non-US residents, taking the guesswork out of the process for you. Contact us to learn how we can help.
We hope this detailed guide has empowered you to confidently secure an EIN for your LLC. What has been your biggest challenge in starting your U.S. business from abroad? Share your experience in the comments below!
