How to Get an EIN for a Foreign-Owned LLC Without an SSN
Summary
A foreign owner with no SSN or ITIN cannot use the IRS online EIN tool. Fax Form SS-4 instead, with Foreign written on line 7b, and allow around two working weeks for the EIN to come back.
A foreign owner with no Social Security number and no ITIN cannot use the IRS online EIN application, because that tool requires the responsible party to supply an SSN or ITIN before it will issue anything. The route that works is Form SS-4 sent by fax, with the word Foreign entered on line 7b. The instructions give about four business days for a faxed application, though filers are currently seeing closer to ten working days, so plan on the longer figure. The IRS international phone line is not an option here, for a reason that catches most founders out and is explained below.
Why the online application refuses you
The IRS online EIN assistant asks for the responsible party's SSN or ITIN and will not continue without one. That single field is what excludes most foreign founders. It is not a policy against foreign owners, and it is not something a formation agent can unlock: the online tool validates the number against IRS records in real time, so there is nothing to work around.
Form SS-4 is the paper equivalent of that tool, and it has always allowed a responsible party who has no US taxpayer number. The instructions say so directly: enter "foreign" or N/A on line 7b if the responsible party does not have and cannot obtain an SSN or ITIN. That instruction is the whole answer to the question most foreign founders are actually asking.
You do not need an ITIN to get an EIN. This is the most common and most expensive misunderstanding in this area, because applying for an ITIN first can add months to a timeline that could have been four days.
What an EIN is, and why the filing depends on it
An Employer Identification Number is the nine-digit number the IRS uses to identify a business entity. Despite the name, it has nothing to do with having employees. A foreign-owned US single-member LLC needs one because the annual filing cannot be made without it.
Form 5472 and the pro forma Form 1120 both identify the LLC by its EIN. There is no version of the packet that works without one, and there is no substitute identifier. A founder who discovers the Form 5472 obligation in March, with an April 15 deadline and no EIN, has two problems and has to solve them in order. Every field on Form 5472 shows where the number lands on the return itself.
The three ways to apply, and which one to pick
Fax is the route for a foreign-owned US LLC. The phone line that looks fastest is almost certainly closed to you, and mail is a last resort.
| Method | Available to a foreign-owned US LLC | Time to EIN |
|---|---|---|
| Online | No, it requires an SSN or ITIN | Immediate |
| Phone | Generally no, the LLC has a US principal office | Issued on the call |
| Fax | Yes, this is the route | Around 10 working days lately |
| Yes, but slow | About 4 weeks |
In practice this is a one-option list. Fax the form. The four week mail route is worth using only if you have no way to send a fax, and it is the reason some founders miss a deadline they could have met.
Why the international phone line usually will not help you
The IRS runs an EIN line on 267-941-1099 for international applicants, open 6:00 a.m. to 11:00 p.m. Eastern time, Monday through Friday. It is widely recommended to foreign founders and it usually does not apply to them, which wastes an international call and, worse, the days spent waiting to make it.
The line is for applicants with no legal residence, no principal place of business, and no principal office or agency in the United States. That test is applied to the applicant, which is the LLC, not to the person who owns it. A Wyoming or Delaware LLC has a principal office in its state of formation and a registered agent at a US address, so the entity fails the test even though its owner has never set foot in the country. Being a foreign person does not make your US company a foreign applicant.
Treat the phone route as closed unless the business genuinely has no US presence of any kind. Fax the form instead.
By fax
Fax the completed Form SS-4 to 855-215-1627 if you are sending it from inside the United States, or to 304-707-9471 if you are sending it from outside. Include a return fax number, because that is how the EIN comes back.
The published processing time for a faxed Form SS-4 is about four business days. Turnaround moves with demand, and at the moment it is running closer to ten working days, so treat two working weeks as the planning number rather than four days. If you are working back from April 15, start the EIN in February and you will have room; start it in the first week of April and you may not.
By mail
Post the completed Form SS-4 to:
Internal Revenue Service
Attn: EIN International Operation
Cincinnati, OH 45999
Allow about four weeks. This address is for applicants with no legal residence or principal place of business in any US state.
The lines on Form SS-4 that actually trip people up
Most of Form SS-4 is straightforward. Four entries cause nearly all the trouble.
Line 7a and 7b, the responsible party. The responsible party must be an individual, a natural person, not a company. For a single-member LLC owned by one foreign founder, that is the founder. Where a foreign holding company owns the LLC, the responsible party is still a human being, the person who ultimately controls the entity, not the holding company. On line 7b, enter Foreign where that person has no SSN or ITIN and cannot obtain one.
Line 8a, the LLC question. Answer yes, and give the number of members. For a single-member LLC the answer is one, which is what makes the entity a disregarded entity by default.
Line 9a, the entity type. A foreign-owned single-member LLC that has not elected to be taxed as a corporation is a disregarded entity. Under Treas. Reg. §301.7701-3 the default classification for a single-member domestic LLC is disregarded, and under Treas. Reg. §301.7701-2(c)(2)(vi) that same entity is treated as a corporation for the purposes of IRC §6038A. Both statements are true at once, and the second is why Form 5472 applies at all.
Line 10, the reason for applying. For a newly formed LLC this is "Started new business". Choosing "Banking purpose" because a bank asked for the number is a common error and describes the wrong thing.
What the EIN does not do
An EIN does not make the LLC compliant, and it does not create or discharge any filing obligation. It identifies the entity. The obligations arrive separately.
Getting an EIN does not register you for state taxes. It does not satisfy the state annual report. It does not file Form 5472. It is not an ITIN and does not give the owner a personal US taxpayer number. A founder who has an EIN and nothing else has completed the first step of several, and the annual compliance calendar sets out what follows it.
Once the EIN exists, the annual federal packet is Form 5472 with a pro forma Form 1120, due April 15, extendable to October 15 on Form 7004. filetax.co generates that completed packet in under 15 minutes for $99 per year. If several years are already unfiled, or the LLC has US-source income, or there are more than four related parties, an automated tool is not the right answer and a qualified CPA review is the appropriate next step.
If your formation agent already got the EIN
Stripe Atlas, doola, Firstbase and most formation agents obtain the EIN as part of the package, which means many founders already have one and do not know where it is. Check the formation documents and the welcome email before applying again. Applying twice creates a second EIN for the same entity, which is a genuine nuisance to unwind.
Having the EIN from a formation agent does not mean the agent handles the annual filing. That gap is the single most common reason a foreign-owned LLC ends up years behind, and what the Stripe Atlas package does and does not include sets out where the responsibility actually sits.
If you have lost the number, the IRS Business and Specialty Tax Line can retrieve it for an authorised person, and the EIN also appears on any notice the IRS has previously sent about the entity.
Get the EIN first, then deal with the deadline
Fax Form SS-4 and write Foreign on line 7b. Do not spend days trying the international phone line: your LLC has a US principal office, so it is not an international applicant however foreign its owner is. Do not apply for an ITIN first either, because you do not need one to get an EIN and it will cost you months you may not have.
Once the number is issued, the next date that matters is April 15. If the LLC existed during a prior tax year and had reportable transactions, that year is already due and possibly already late. Your penalty exposure and the relief paths open to you is the diagnostic to read before filing anything, because the order in which you file affects which relief remains available. For the current year, filetax.co produces the Form 5472 and pro forma 1120 packet for $99 per year, and where to send it matters as much as what is on it: foreign-owned disregarded entities do not use the standard Form 1120 address.
The IRS pages for these forms are Form SS-4 and Form 5472.
Questions foreign founders ask about the EIN
Can I get an EIN without an SSN or ITIN?
Yes. Form SS-4 allows a responsible party with no US taxpayer number. The instructions tell you to enter "foreign" or N/A on line 7b where the responsible party has no SSN or ITIN and cannot obtain one. Only the online application requires a number.
Do I need an ITIN before I apply for an EIN?
No. This is the most common misconception in this area. An ITIN is a personal taxpayer number for an individual, an EIN identifies the entity, and neither depends on the other. Applying for an ITIN first can add months for no benefit.
How long does an EIN take for a foreign owner?
Fax is the route almost every foreign-owned US LLC will use. The instructions give about four business days for it, and current turnaround is nearer ten working days, so plan on two working weeks. Mail takes about four weeks. The phone line issues the number on the call but is restricted to applicants with no US legal residence, principal place of business or principal office, and a US-formed LLC has one by definition.
Can I call the IRS international EIN line to get an EIN for my US LLC?
Usually not. The line on 267-941-1099 is for applicants with no legal residence, principal place of business or principal office in the US, and that test looks at the LLC rather than at you. A US-formed LLC has a principal office in its formation state, so it does not qualify however foreign its owner is. Fax Form SS-4 instead.
Where do I fax Form SS-4 from outside the US?
Fax it to 304-707-9471 from outside the United States, or 855-215-1627 from inside. Include a return fax number so the EIN can be sent back to you.
Who is the responsible party if a foreign company owns the LLC?
An individual, always. The responsible party must be a natural person rather than an entity, so where a foreign holding company owns the LLC, name the person who ultimately controls that company.
Does my LLC need an EIN if it has no income and no employees?
Yes, if it needs to file. Form 5472 and the pro forma Form 1120 both identify the LLC by its EIN, and the filing obligation is triggered by reportable transactions rather than by revenue. An LLC funded at formation has already had a reportable transaction.
Can I apply for a second EIN if I cannot find the first one?
You should not. A second EIN for the same entity creates two records for one LLC and is troublesome to unwind. Check the formation documents first, then any IRS notice about the entity, then call the IRS to have the existing number retrieved.
Does getting an EIN mean the IRS expects a tax return?
It means the IRS has a record of the entity. For a foreign-owned single-member LLC the annual obligation is Form 5472 with a pro forma Form 1120, which is an information return rather than an income tax return, and it is due whether or not the LLC made any money.
My formation agent got the EIN. Do they handle the annual filing?
Usually not. Formation packages routinely include the EIN and stop there. The Form 5472 obligation recurs every year, and assuming the agent is handling it is the most common route to a multi-year backlog.
Related pages
Continue reading
Form 5472 Field by Field - Every Line Explained for Foreign LLC Owners →
Form 5472 has nine parts and dozens of fields. Most do not apply to foreign-owned single-member LLCs. This guide walks through every part with what to enter.
Where to Send Form 5472 and the Pro Forma 1120 →
A foreign-owned US LLC sends Form 5472 and its pro forma Form 1120 to the IRS PIN Unit, 1973 Rulon White Blvd, M/S 6112, Ogden, UT 84201, or faxes them to 855-887-7737. Not the ordinary 1120 address.
US LLC Annual Compliance Calendar - 2026 Federal Deadlines for Foreign Founders →
Foreign-owned US LLC compliance has a small set of recurring deadlines. This calendar covers federal information returns, state filings, and key dates for 2026.