How to get an EIN for your US LLC without an SSN or ITIN

This page is for you if you are not a US person, you own a US single-member LLC (or are about to form one), and the person who controls it has no SSN or ITIN. If you do have one, check the conditions on the IRS EIN page first, because the online application may be open to you. For everything else a foreign-owned LLC has to do, see the yearly checklist.

Why the online application is closed to you

The IRS online EIN tool works only when every condition on its list is true, and one of them reads: "You have the responsible party’s Social Security number (SSN) or individual taxpayer ID number (ITIN) IRS · checked Oct 27, 2026." The same page also says you can't use the tool in this case: "Your principal place of business is outside the U.S. If so, apply by phone, fax or mail IRS · checked Oct 27, 2026."

The Form SS-4 instructions add that an applicant with no legal residence, principal place of business, or principal office or agency in the United States or its territories can't use the online application. So without an SSN or ITIN, plan on a paper Form SS-4 sent by fax or mail, or the phone line below.

Before you apply

1. Form the LLC first. The IRS says to form your entity through the secretary of state before you apply for an EIN IRS · checked Oct 27, 2026. Otherwise, its EIN page says, your application may be delayed.
2. Know why the LLC needs its own EIN. The SS-4 instructions say a disregarded entity must use its own name and EIN where a U.S. disregarded entity is wholly owned by a foreign person, to file information returns on Form 5472 IRS · checked Oct 27, 2026. It goes on Form 5472 and the pro forma Form 1120 (see Form 5472, step by step).
3. Use the current form. The instructions say Form SS-4 downloaded from IRS.gov is fillable and, once completed, suitable for faxing or mailing.
4. Pick one method and stick to it. The instructions ask you to use only one method for each entity so you don't receive more than one EIN. The IRS also limits EINs to one per responsible party, per day IRS · checked Oct 27, 2026, whichever way you apply.
5. Expect no IRS fee. The IRS EIN page says: "You never have to pay a fee for an EIN IRS · checked Oct 27, 2026." If you pay a filing service, you are paying for the service's help, not an IRS charge.

Who the responsible party is

Form SS-4 asks for the name and taxpayer identification number of the LLC's "responsible party". The instructions define this as the person who ultimately owns or controls the entity or who exercises ultimate effective control over the entity IRS · checked Oct 27, 2026. They add that this person should have enough control over, or entitlement to, the entity's funds or assets to control, manage or direct the entity and what happens to its money and assets.

• If you alone own the LLC and control its money and decisions, that definition describes you.
• If the LLC's owner is a company rather than a person, the responsible party still has to be a person. The instructions say the responsible party must be an individual (that is, a natural person), not an entity IRS · checked Oct 27, 2026.
• Someone who only helps you file, such as a filing service, does not fit the definition unless they own or control the LLC. If you want them to deal with the IRS for you, name them as a third-party designee instead (see Sending it).
• If the responsible party changes later, changes must be reported to the IRS within 60 days IRS · checked Oct 27, 2026, using Form 8822-B.

The entries that are different for a foreign-owned LLC

The form's own "Do I Need an EIN?" table tells a foreign-owned US disregarded entity that needs an EIN to file Form 5472 to complete lines 1–18 (as applicable). The instructions say to generally enter "N/A" on lines that don't apply. These entries are the ones that differ for you:

Note the condition in the line 7b instruction: it applies when the responsible party both does not have an SSN or ITIN and is not eligible to get one. If you are unsure whether you are eligible for an ITIN, ask a tax professional before you write "foreign".

Sending it: phone, fax or mail

The route and number the instructions offer depend on one test: whether the applicant has a legal residence, principal place of business, or principal office or agency in the United States (for fax and mail, in one of the 50 states or the District of Columbia).

By phone

• The instructions say it helps to complete Form SS-4 before you call.
• The person making the call must be authorized to receive the EIN and answer questions about the form.
• When you are given the number, write it on the upper right corner of the form, sign and date it, and keep that copy.
• If the IRS representative asks, mail or fax the signed form (with any third-party designee authorization) within 24 hours IRS · checked Oct 27, 2026 to the address the representative gives you.

By fax

• Put your own fax number on the form so the IRS can fax the EIN back to you.
• The Fax-TIN numbers can only be used to apply for an EIN, and the instructions warn that they may change without notice. Check the current instructions on IRS.gov on the day you send.

By mail

• Sign and date the application before you mail it.
• The instructions say to complete Form SS-4 at least 4 to 5 weeks before you will need an EIN IRS · checked Oct 27, 2026 when you apply by mail.

If someone helps you apply

The third-party designee section authorizes a named person to answer questions about the form and receive the new EIN. It is valid only if you complete the signature area, and it ends once the EIN is assigned and released to the designee. The EIN notice itself is mailed to the taxpayer. If the designee's address or phone number matches yours, the application must be mailed or faxed. Comparing paid help? See LLC formation and registered agent services.

After you get the EIN: what to keep

1. Keep the EIN notice or your annotated copy. If you applied by phone, that is the copy with the EIN written on it. If a designee applied for you, keep the EIN notice, which the instructions say is mailed to the taxpayer.
2. Keep a copy of the form you sent, with the date. You may need the application date if the EIN has not arrived when a return is due (see below).
3. Use one name on every return. To prevent processing delays and errors, the instructions say to use the legal name from line 1 (or the trade name, if you chose it) on all returns.
4. Keep the IRS's record current. Use Form 8822-B to report a new responsible party, mailing address or location. Changes in the responsible party must be reported within 60 days IRS · checked Oct 27, 2026.
5. Use the EIN only for the business. The instructions say an EIN is for business use only and must not be used in place of an SSN or ITIN.

If something went wrong

• A return is due and the EIN has not arrived. The SS-4 instructions say that if you don't have an EIN by the time a return is due, write “Applied For” and the date you applied in the space shown for the number IRS · checked Oct 27, 2026, and not to show an SSN as an EIN. The Form 1120 instructions say the same for the EIN box (item B). The Form 5472 deadline itself is on Form 5472, step by step.
• You mailed the form and have heard nothing. The instructions give 800-829-4933 IRS · checked Oct 27, 2026 as the number to call to verify a number or ask about the status of an application by mail. Ask before you try a second method, since the instructions ask for only one method per entity.
• Your fax did not go through, or you are not sure the number is current. The instructions say the fax numbers may change without notice. Check the current instructions on IRS.gov before you send again.
• You ended up with two EINs for one LLC. The instructions do not say what to do, so ask a tax professional rather than applying again.

Related pages

• Foreign-owned single-member LLC: yearly checklist
• Form 5472 for a foreign-owned single-member LLC, step by step
• LLC formation and registered agent services compared