EIN Without an SSN or ITIN: Form SS-4 for Non-Resident Owners

Can I get an EIN without an SSN or ITIN?

Yes. A US LLC or corporation whose owner has no SSN or ITIN applies on Form SS-4 by fax or mail. The IRS online application is closed to it: it needs a principal place of business in the US and the responsible party's SSN or ITIN, so an ITIN alone does not open it for a company run from abroad (IRS: Get an EIN). A company formed in a US state, such as a Delaware or Wyoming LLC, cannot get its EIN by phone either, even if every owner lives abroad: the manual IRS phone staff follow keeps that line for companies formed outside the US (IRM 21.7.13). The IRS charges no fee for an EIN.

Get three answers right:

• Responsible party (line 7a): a real person who owns or controls the company, never a formation agent or nominee.
• Entity type (line 9a): a one-owner foreign-owned LLC checks "Other", not "Corporation", unless it is electing to be taxed as a corporation.
• One application only: use one route per company. The IRS issues one EIN per responsible party per day (SS-4 instructions).

Gather before you start:

• The state's approval of your articles or certificate, with the exact legal name.
• The owner's full name as on the passport, and foreign address.
• How many members the LLC has, or the corporation's state of incorporation.
• The date the business started in the US and the month its tax year ends.
• One plain line on what the business does and sells (lines 16–17).
• A fax number that can receive, if you fax.

The EIN files nothing, but a one-owner LLC owned from abroad files Form 5472 for any year it has a reportable transaction with its owner, even just the owner paying its formation costs; missing it carries a $25,000 penalty. A foreign parent company, two or more owners, a missed Form 5472, or an EIN already issued with the wrong answers makes the case less simple; see the end of this page.

Phone, fax or mail: the SS-4 fax number and how long each route takes

For a US LLC or corporation, fax is fastest: generally four business days. Mail takes about four weeks (SS-4 instructions). The phone line assigns the EIN during the call, but only for a company formed outside the US.

Under the SS-4 instructions, the fax and mail rows go by where the company is based: they are for a company with no legal residence, principal place of business or principal office or agency in the 50 states or DC, such as one run entirely from abroad (SS-4 instructions). The IRS EIN page sorts applicants by where the principal place of business is. A company based in the US whose responsible party has no SSN or ITIN faxes 855-641-6935 or mails to Attn: EIN Operation, Cincinnati, OH 45999.

The SS-4 instructions and the IRS EIN page offer the phone line to any applicant with no principal place of business in the US. The IRS staff manual is narrower: it treats an LLC or corporation formed in a US state as domestic, even when every address on the form is abroad, and tells phone staff to refer the caller to fax or mail. It sorts faxed and mailed forms the same way, moving a US-formed company's form from the international queue to the domestic one (IRM 21.7.13).

• Phone (company formed outside the US): fill in Form SS-4 before calling. The caller must be authorized to receive the EIN and answer questions about the form. If the IRS representative asks, fax or mail the signed form within 24 hours.
• Fax: put your own fax number on the form so the IRS can fax the EIN back. Without one, the IRS mails the confirmation instead, which takes about two weeks plus mail time abroad (IRM 21.7.13). The IRS faxes back a cover sheet with the EIN, no longer the stamped form (IRS EIN page). Fax lines run around the clock; long-distance charges apply.
• Mail: send it four to five weeks before you need the number. High inventory can slow fax and mail; if nothing comes back, do not apply again by another route, or the company may get two EINs (see EIN delayed, lost or not matching).

Who is the responsible party without an SSN, and can it be a company or a formation agent?

The responsible party must be an individual who ultimately owns or controls the company and its funds. It cannot be a company, and it cannot be a formation agent acting as a nominee (SS-4 instructions; IRS: Responsible parties and nominees).

• One-owner LLC: usually the owner.
• Corporation: usually the principal officer.
• Subsidiary of a foreign company: an individual who controls it, such as the parent's managing director. The parent itself cannot be listed.
• Nominee: someone given limited authority during formation, with little control over the assets. The IRS says nominees cannot apply for an EIN and should not be on Form SS-4.

The signer is a corporation's president, vice president or other principal officer, or an LLC's responsible, duly authorized member or officer. The looser "any duly authorized person" rule is for foreign applicants, and the IRS manual treats a company formed in a US state as domestic (SS-4 instructions). A nominee already listed must be replaced with the true responsible party on Form 8822-B.

What goes on SS-4 line 7b with no SSN or ITIN?

Write "foreign" or N/A. The SS-4 instructions allow this when the responsible party does not have, and is not eligible for, an SSN or ITIN. Line 7b cannot be left blank. If you could get an ITIN but have none yet, the EIN does not wait for it: the IRS staff manual says the EIN is assigned whether or not the responsible party has a valid ITIN. An ITIN you already hold must go on line 7b (IRM 21.7.13).

An ITIN is only for people who cannot get an SSN and have a US tax filing or reporting need (IRS: TIN). Whether you personally need one is covered in ITIN for a foreign owner.

Which SS-4 lines trip up an EIN for a non-resident LLC or corporation?

Line 9a and line 10 have their own wording for a one-owner LLC owned from abroad. Use the form's exact phrases (SS-4 instructions; Form SS-4).

• Name: IRS systems accept only letters, numbers, hyphens and ampersands; spell out other symbols (IRS EIN page).
• Line 9a: this box is not a tax election, but the IRS may use the form's answers to decide which returns it expects (SS-4 instructions). A one-owner LLC checks "Corporation" only if it is electing corporate treatment.
• Electing corporate treatment: a one-owner LLC filing Form 8832 checks Corporation and writes "Single-member" and the form number. See foreign-owned LLC taxed as a corporation.
• Lines 13–17: with no employees, enter 0, skip line 14 and write N/A on line 15. Lines 16 and 17 always need an answer: check the closest activity box (or Other, and name it) and describe what the business does. Never write N/A on line 9a's Other entry or on line 10; elsewhere, N/A is fine for a line that does not apply.
• Addresses (lines 4a–6): a foreign mailing address is allowed; write the country in full. Which address to use is covered in US business address and bank account.

The line 12 rule for a one-owner LLC comes from the Form 5472 instructions.

Can someone else apply for the EIN for me?

Yes, if you name that person in the Third Party Designee section and sign the form. The designee's authority ends when the EIN is assigned and released to the designee (SS-4 instructions).

• The designee gets the EIN back only by phone or fax. After a mailed application, the EIN arrives only in the notice the IRS mails to the company.
• If the designee's address or phone number matches the company's, the form must be faxed or mailed.
• Form 8821 does not let anyone speak for you (Form 8821 instructions).
• Form 2848 lets a person eligible to practice before the IRS represent you. Its instructions list an EIN application as a specific-use matter (Form 2848 instructions).

Helping you apply does not make anyone the responsible party. Line 7a still names you or another controlling individual.

What comes back, and what proves the EIN to a bank?

Your proof is what the IRS sends back: the EIN fax cover sheet if you faxed, and the notice of the new EIN (the CP575 series) it mails to the company's mailing address. Each bank decides which it accepts. Keep the CP575: the IRS says the original cannot be duplicated or recreated (IRS: CP575 notice).

You can use the EIN at once to open a bank account. E-filing, electronic payments and TIN matching can take up to 2 weeks (IRS EIN page).

For a replacement letter (Letter 147C) or a name that does not match, see EIN delayed, lost or not matching.

Should I get the EIN before or after the state approves my company?

After. The IRS says to form the LLC or corporation with the state first; applying earlier may delay the EIN (IRS: Get an EIN). Line 1 must match the formation documents exactly. The full order of steps is in US LLC for non-residents, step by step.

Does getting an EIN start any IRS filing?

Not by itself. A one-owner LLC owned from abroad has no income tax return of its own, but it files Form 5472 with a pro forma Form 1120 (only the name, address and a few boxes filled in) for any year it has a reportable transaction with its owner or another related party. Money paid to form it and money the owner puts in or takes out count. It is due when a Form 1120 would be, the 15th day of the fourth month after year-end; Form 7004 extends it (Form 5472 instructions). A US corporation files Form 1120 every year, whether or not it has taxable income (Form 1120 instructions), and attaches Form 5472 if a foreign person owns at least 25% of it and it had a reportable transaction with a related party.

The penalty for not filing Form 5472 when due is $25,000, plus $25,000 per related party for each 30-day period the failure runs past 90 days after an IRS notice (Form 5472 instructions). See what a foreign-owned single-member LLC files or, for a corporation, what a foreign-owned C corporation files.

When must I tell the IRS about a change?

Report a new responsible party on Form 8822-B within 60 days (IRS: About Form 8822-B). The same form reports a new mailing address or business location.

A new name, address or responsible party does not need a new EIN. A change of ownership or structure generally does (IRS EIN page).

Example

These examples are illustrative; amounts are in US dollars.

A founder in Kenya skips the phone line

A founder forms a one-owner Delaware LLC. Once the state approves it, she fills in Form SS-4: "foreign" on line 7b, "Other: Foreign-owned U.S. disregarded entity-Form 5472" on line 9a. The LLC was formed in a US state, so under the IRS staff manual the phone line would refer her to fax or mail; she faxes the form instead. The IRS charges US$0, so any fee she pays is for someone's help, not the number. She paid the US$500 formation cost herself. That is a reportable transaction, so the LLC files a pro forma Form 1120 with Form 5472 for that year, even though it earned nothing.

A founder in Vietnam faxes the form

A founder faxes Form SS-4 to 304-707-9471 on a Monday, with his own fax number on the form. The EIN cover sheet generally comes back by fax within four business days. He does not also mail a copy, so the company gets only one EIN.

A German company forms a US subsidiary

A German company forms a Delaware corporation and owns all of it. Line 9a is "Corporation: 1120" and line 9b is Delaware. The responsible party is the German company's managing director, an individual, with "foreign" on line 7b. The German company itself is not listed. When a new managing director takes over, the subsidiary files Form 8822-B within 60 days.

Different for you?

• The EIN was issued with the wrong entity type or a formation agent as responsible party: fixing the IRS record takes judgment; get business formation help.
• You learned about Form 5472 after the EIN arrived, or missed a year: see missed foreign-owner filings and penalties and get cross-border tax help.
• You have an SSN: see EIN for a single-member LLC.
• The company is a Canadian corporation: see US EIN for a Canadian corporation.
• A company abroad is forming the US company: see setting up a US subsidiary for a foreign company.
• Two owners live abroad: see LLC owned by two non-residents.
• The application is stuck or the letter is lost: see EIN delayed, lost or not matching.
• You need an ITIN yourself: see ITIN for a foreign owner.