Every US LLC needs an Employer Identification Number before it can do much of anything — open a bank account, file a tax return, get paid by a client. If you’re a non-resident owner, the process looks a little different from what a US citizen goes through, but it’s not harder, and you don’t need a Social Security Number to get there. Here’s the full path: which application method to use, how to fill out Form SS-4, and what to expect once your EIN arrives.
What an EIN is and why your LLC needs one
An EIN is the IRS’s tax ID number for your company — think of it as your LLC’s version of a Social Security Number. Once you have one, you can:
- Open a US business bank account
- File Form 5472 and your pro-forma Form 1120 each year
- Work with payment processors like Stripe or Mercury
- Hire contractors or employees
- Build business credit under your company’s name
Without it, a freshly formed LLC can’t really do any of these — the EIN is what turns your Articles of Organization into a functioning business.
No SSN or ITIN? You can still get one
This trips up more founders than anything else in the process. On Form SS-4, where the form asks for the responsible party’s SSN or ITIN, you simply write “Foreign.” It’s a standard field, not a workaround — the IRS built this path for exactly your situation.
An EIN belongs to your business, not to you personally — you don’t need a Social Security Number, an ITIN, or a US visit to get one. For the full mechanics, see how to get a US EIN without an SSN or ITIN.
The one thing that’s off the table is the IRS’s instant online tool — it only works for applicants who already have an SSN or ITIN. Phone, fax, and mail all work instead, and one of them is nearly as fast as the online tool would be.
Three ways to apply, ranked by speed
| Method | How it works | Typical timeline | Best for |
|---|---|---|---|
| Phone | Call the IRS’s international EIN line and answer Form SS-4 questions live | Same day — your EIN is issued on the call | Anyone who wants their EIN right away |
| Fax | Fax a completed Form SS-4 to the IRS | About 4 business days | A solid default if the phone line is hard to reach |
| Mail a completed Form SS-4 to the IRS | Several weeks | Only if fax and phone aren’t options |
All three are free, and all three work equally well for a foreign-owned LLC — phone is just the fastest, since there’s no queue to sit in. Processing times for fax and mail can shift with the IRS’s workload, so if your timeline is tight, phone is the most predictable of the three.
Applying by phone, step by step
Before you call
- Form your LLC with the state first — see our Wyoming vs. Delaware guide if you haven’t chosen a state yet
- Have your Articles of Organization or Incorporation on hand
- Fill out Form SS-4 in advance so you’re reading from it, not filling it out live
- Know your business start date and expected employee count
- Keep something to write with — you’ll need to record your EIN on the spot
During the call
Call the IRS International EIN line at 267-941-1099, Monday through Friday, roughly 6 AM to 11 PM Eastern. It’s not a toll-free number, so ordinary international calling rates apply.
The representative works through Form SS-4 with you. A few answers matter most for a foreign owner:
- Responsible party SSN/ITIN — say “foreign individual without an SSN or ITIN”
- Responsible party details — your own name and information, as the LLC’s owner
- Business address — your LLC’s official address, which can be your registered agent’s
- Mailing address — wherever you want IRS correspondence sent
Your EIN is issued before you hang up. Write it down and read it back to confirm before ending the call.
We prepare your Form SS-4 and guide you through this call as part of every Company Formation plan — or act as your authorized third-party designee and make the call on your behalf, if you’d rather not navigate an international line yourself.
Filling out Form SS-4 as a foreign owner
| Line | What to enter | Example |
|---|---|---|
| 7a — Responsible party | The owner’s personal name, not the company’s name | “Maria Rodriguez” |
| 7b — SSN/ITIN | “Foreign” | “Foreign” |
| 8a — Mailing address | Where IRS correspondence should go | Registered agent address works well |
| 9a — Type of entity | “Other,” specified as your entity type | “Foreign-owned U.S. Disregarded Entity” |
| 10 — Reason for applying | Usually “Started new business” | “Started new business” |
Line 7a is worth double-checking: it needs an individual’s name, not another company’s. The IRS requires the responsible party to be a natural person, unless the applicant is itself a government entity.
For a foreign-owned single-member LLC, Line 9a is the field that sets up everything downstream. Writing “Foreign-owned U.S. Disregarded Entity” tells the IRS to expect your Form 5472 and pro-forma Form 1120 each year — a filing that’s mandatory for every foreign-owned single-member LLC, regardless of income.
Good to know before you apply
- It’s completely free. The IRS never charges for an EIN — a $50–$200+ quote “for an EIN” is a service fee, not a government cost.
- One EIN per responsible party per day, across every application method. Forming more than one LLC means spacing the applications out.
- Form your LLC before you apply. Applying before the state approves your entity can cause a name mismatch that slows things down.
What comes after your EIN
Once your EIN arrives, two ongoing obligations come with it — separate from each other, and both worth marking on your calendar:
- Annual federal filing. Every foreign-owned single-member LLC files Form 5472 attached to a pro-forma Form 1120, due April 15 (or October 15 with an extension) — even in a year with $0 in income. We walk through the mechanics in Form 5472 explained, and the full calendar in our 2026 tax deadlines guide.
- State annual report. Whichever state you formed in — Wyoming (roughly $62/year) or Delaware ($300/year, due June 1) — expects a report to keep your LLC in good standing. See Wyoming vs. Delaware for the full comparison.
Good news: as of a March 2025 rule change, domestic LLCs — including foreign-owned ones — are exempt from the FinCEN Beneficial Ownership Information (BOI) report. That requirement now applies only to entities formed outside the US that register to do business here, so it’s one fewer form on your calendar.
Mistakes worth avoiding
- Paying for an “EIN service” that charges $50–$200+. The EIN itself is free from the IRS; a disclosed service fee is fine, but it should never be billed as the government cost.
- Trying the online application. It only works for applicants with an SSN or ITIN — as a foreign owner, you’ll just hit an error message. Go straight to phone, fax, or mail instead.
- Losing your confirmation. By phone, write your EIN down immediately. By fax or mail, keep the confirmation letter (CP 575) somewhere safe — replacing it later with a 147C letter takes time.
- Treating Line 9a as a tax election. It isn’t one. Taxing your LLC as a C-Corp requires a separate filing (Form 8832 or 2553) — Line 9a just identifies your entity type for IRS records.
- Submitting more than one application. If you haven’t heard back yet, wait. A second application usually creates confusion rather than speeding anything up.
Using your registered agent’s address strategically
When you fill out Form SS-4, you’ll list a business address and a mailing address — most foreign owners use their registered agent’s US address for both. It keeps a US address on your EIN letter (which banks prefer), routes any IRS mail through someone who’ll actually see it, keeps your personal address off the public paperwork, and matches what’s already on your formation documents.
Every Company Formation plan includes a US registered agent address you can use across your EIN application and any other official correspondence.
FAQ: EIN for foreign-owned LLCs
Do I need an ITIN to get an EIN?
No. Write “Foreign” on Line 7b of Form SS-4. An ITIN is only for your personal US tax filings — it has nothing to do with your business’s EIN. See how to get a US EIN without an SSN or ITIN for more on the distinction.
Can I get my EIN the same day?
Yes, by phone. Call 267-941-1099 during business hours and the representative issues your EIN before you hang up.
Does an EIN expire?
No. Once issued, it’s permanent — there’s nothing to renew.
Can I use my passport number instead of an SSN?
No. Form SS-4 asks specifically for an SSN or ITIN. As a foreign applicant, you write “Foreign” or “N/A” rather than a passport number.
I already have an ITIN — should I use it on Form SS-4?
You can, but you don’t have to. Either “Foreign” or your ITIN works on Line 7b; it doesn’t change your EIN or your filing obligations either way.
Getting your EIN is one milestone in a longer sequence — form the LLC, get the EIN, open the bank account, start operating. Our Company Formation plans handle that whole sequence in order: state filing, registered agent, EIN application, and the ongoing federal and state filings that follow, so you’re not left tracking any of it yourself.
