Applying for EIN without SSN or ITIN

How to Get an EIN Without SSN or ITIN for Your U.S. LLC 📝

Are you a non-US resident looking to form an LLC in the US and wondering how to get an EIN Number (also known as a Federal Tax ID Number)? The process of applying for an EIN without an SSN or ITIN can seem confusing, especially with so much conflicting information available online. At LLC University®, our goal is to provide accurate, comprehensive, and unbiased education.

This article will debunk common myths surrounding EINs for non-US citizens and then provide you with a clear, step-by-step guide on how a foreigner can get an EIN for a U.S. LLC by sending Form SS-4 to the IRS.

Important Notes:

• This information is specifically for non-US residents forming an LLC in the US.
• We recommend understanding what is an EIN and IRS taxpayer ID numbers before proceeding. (Internal Links – Verify/insert your actual URLs)

Don’t have an LLC yet? Consider hiring Northwest Registered Agent to form your LLC for just $39 + state fee, and you can easily add EIN services to your order. (Internal Link – Verify/insert your actual URL)

Already have an LLC but no EIN? Northwest Registered Agent can also help you get your EIN: (External Link)

• I have an SSN (External Link)
• I don’t have an SSN (External Link)

Debunking Common Myths About Getting an EIN for Foreigners 🕵️‍♀️

There’s a lot of misinformation out there regarding non-US residents obtaining an EIN. Let’s set the record straight!

Sending Form SS-4 to the IRS to Get an EIN

Form SS-4 is officially called the “Application for Employer Identification Number (EIN)“. This is the primary method for non-US residents to obtain an EIN for their U.S. LLC. Once completed, you can send it to the IRS by mail or fax. Faxing generally offers a faster approval time.

Important Pre-Application Considerations

• Ensure your LLC is approved BEFORE applying for an EIN: It’s highly recommended that your LLC is officially approved by the state before you apply for your EIN. This prevents issues if your LLC filing is rejected (e.g., due to a name conflict), which would require you to get a new EIN and cancel the old one.
  
  • Exception: If you’re forming an LLC in Louisiana or West Virginia, you may need to obtain your EIN before forming your LLC. (Refer to Louisiana LLC filing instructions). (Internal Link – Verify/insert your actual URL)
• Include your LLC approval document: When you submit Form SS-4, include a copy of your stamped and approved LLC documents (e.g., Articles of Organization, Certificate of Organization, or Certificate of Formation).

Why You Need an EIN as a Foreigner

For foreigners, an EIN is primarily used to:

• Open a business bank account in the U.S. for your LLC.
• Meet U.S. tax reporting and filing requirements.
• Hire employees (if applicable).
• Obtain sales tax licenses/permits.
• Register accounts for online platforms like Amazon FBA, eBay, YouTube, Google AdSense, Shopify, Stripe, and PayPal.

Many foreigners operate online businesses (dropshipping, affiliate marketing, blogging, freelance work) that require an EIN for their LLC.

How to Complete the EIN Application (Form SS-4) for Foreigners

Follow these detailed instructions to accurately complete Form SS-4.

1. Download Form SS-4 and Instructions:

   • IRS: Form SS-4, Application for Employer Identification Number (External Link)
   • IRS: Instructions for Form SS-4 (External Link)

2. Complete the Form: You can fill out the form by hand (use a black pen and ALL CAPITAL LETTERS for clarity) or type on your computer, then print and sign. The IRS prefers uppercase letters, which can help expedite processing.

3. EIN Box (Upper Right): DO NOT ENTER ANYTHING HERE. The IRS will fill this in after approving your application.

Form SS-4 Line-by-Line Instructions for Foreigners:

Third Party Designee (Leave Blank if Self-Applying)

If you are completing Form SS-4 for your own LLC and you are the Responsible Party, leave the following fields empty:

• Designee’s name
• Designee’s telephone number
• Designee’s Address and ZIP code
• Designee’s fax number

Applicant’s Signature, Phone, and Fax

• Name and title: Enter your full name and title. As an LLC owner, use “Member” (e.g., “John Smith, Member”).
• Signature and date: Sign and date the form.
• Applicant’s telephone number: Enter your phone number, including the country code if it’s a non-U.S. number.
• Applicant’s fax number: If faxing, you must enter a fax number (U.S. or non-U.S.). If mailing, you can leave it empty.

Important: Make Copies & Include LLC Approval

• Make copies: Keep several copies of the completed and signed Form SS-4 for your records.
• Include LLC approval document: Attach a copy of your approved LLC formation document (e.g., Articles of Organization, Certificate of Organization) from the state.

How to File Form SS-4: Mail vs. Fax 📬📠

You can send your completed Form SS-4 to the IRS via mail or fax. Faxing is generally faster.

Filing by Mail

• You can mail Form SS-4 from any country.
• The mailing address for the IRS is:
  

  Internal Revenue Service
  Attn: EIN Operation
  Cincinnati, Ohio 45999
  

  (Note: This is the complete address; no street address is needed.)

Filing by Fax

• Fax your completed and signed Form SS-4 to: 1-855-641-6935
• No cover sheet is needed. Just fax page 1 of Form SS-4.
• Digital Fax Recommendation: We recommend a digital fax service, especially if you get a U.S. phone number service. Phone.com (External Link) is a good option; their plans start at $13/month and include digital faxing. After signing up, their support can guide you through sending a digital fax.

EIN Approval Time for Foreigners ⏳

Be prepared for potential delays when applying for an EIN without an SSN or ITIN.

• If you faxed Form SS-4: It can take 4 to 8 weeks for the IRS to fax back your approved EIN Number.
  
  • Pandemic Delay Note: Due to the pandemic, current fax approval times can extend to 2.5 to 3 months.
  • If you haven’t heard back within 62 days of faxing, you can call the IRS (1-267-941-1000, 6am-11pm ET) and ask for an EIN Verification Letter (147C). (Internal Link – Verify/insert your actual URL)
  • Your approved EIN will be handwritten on your faxed SS-4. This is official, despite its unofficial appearance.
  • The IRS will also mail you an EIN Confirmation Letter (CP 575) to the address you listed in 4a/4b, typically arriving 1-2 weeks after the fax approval. Both the 147C and CP 575 serve as official proof of your EIN.
• If you mailed Form SS-4: It can take 6 to 8 weeks for the IRS to mail back your EIN Confirmation Letter (CP 575).
  
  • Pandemic Delay Note: Current mail approval times can extend to 3 to 3.5 months.

Patience is Key: Do not resend Form SS-4 multiple times, as this can cause confusion and further delays. The IRS is busiest in January, March, April, October, and December, so expect extra patience during these months. If you’ve waited long enough, you can call the IRS to inquire about your EIN status and request an EIN Verification Letter (147C).

“SOLE MBR” or “MBR” on Confirmation Letter

• For Single-Member LLCs, you’ll see “SOLE MBR” next to the EIN Responsible Party’s name on the confirmation letter.
• For Multi-Member LLCs, you’ll see “MBR”.
• For more information, see What does SOLE MBR and MBR mean. (Internal Link – Verify/insert your actual URL)

After Getting Your EIN: Next Steps for Foreigners

Once you have your EIN Number, you can proceed with critical steps for your U.S. LLC.

How Foreigners Can Open a U.S. LLC Bank Account 🏦

The three most common ways for non-US residents to open an LLC bank account are:

1. Travel to the U.S. and open an account in person.
2. Open an online payment account with Wise (formerly TransferWise). (External Link)
3. Open an online bank account with Mercury. (External Link)

For a detailed breakdown of pros and cons, see: How a non-US resident can open an LLC Bank account in the US. (Internal Link – Verify/insert your actual URL)

Form 5472 Requirements for Foreign-Owned Single-Member LLCs

If you have a foreign-owned Single-Member LLC (one owner), you must file Form 5472 and Form 1120 with the IRS every year. Failure to do so can result in significant penalties.

• For more information, please see our article: Foreign-owned Single-Member LLC and Form 5472. (Internal Link – Verify/insert your actual URL)

U.S. Taxes for Foreigners with an LLC 💵

This guide focuses on obtaining an EIN. Understanding your full U.S. tax obligations as a foreigner with a U.S. LLC is complex and requires professional advice. You will need to hire an accountant who specializes in working with non-US residents that have U.S. LLCs.

We recommend reaching out to Gary at GW Carter. His office specializes in this area and can help you navigate your specific tax situation, which may include:

• Sales tax and/or excise tax
• Effectively Connected Income (ECI)
• Fixed, Determinable, Annual, Periodic Income (FDAP)
• Conduct of a U.S. trade or business (USTB)
• Federal Withholding Tax for Foreign Nationals
• Foreign Bank Account Annual Report (FBAR)
• Payroll taxes (if applicable)
• Form 1042-S
• Form W-8 BEN
• US Nonresident Alien Income Tax Return (1040NR/1040NR-EZ)
• Federal and state unemployment taxes (if you have U.S. employees)
• Real Estate and Foreign Investment Real Property Tax Act (FIRPTA)

How to Find an Accountant for a Foreign-Owned LLC

In addition to GW Carter, you can use the IRS Acceptance Agent list (External Link). This page lists tax professionals who work with foreigners. We suggest contacting 5-10 tax professionals in the state where your LLC was formed to compare their services and find the best fit.

Worldwide Information Sharing & Tax Treaties

The U.S. has tax treaties with over 60 countries. These treaties often include information-sharing agreements where governments exchange data on taxable activities to ensure proper tax compliance in both the U.S. and your home country.

IRS Contact Information

For direct inquiries, you can call the IRS International Department at 1-267-941-1000. Their hours are Monday through Friday, 6:00 AM – 11:00 PM ET.