How to get an EIN as a non-US resident

Why the online application doesn't work for you

The IRS online EIN application gives the number at once, but it is open only when three things are true: the entity was formed in the United States or a US territory, its principal place of business is there, and the responsible party has an SSN or ITIN. Most non-US founders fail the last test. Without an SSN or ITIN, you apply on paper with Form SS-4.

You do not need an ITIN to get an EIN. The SS-4 instructions say that if the responsible party has no SSN or ITIN and cannot get one, you write "foreign" or "N/A" on line 7b. An ITIN is a separate thing, for individuals who must file a US tax return: see how to get an ITIN.

Filling out Form SS-4 as a foreign owner

The Form SS-4 guide goes line by line. The lines that matter most for a foreign owner:

• Line 1: the entity's exact legal name, as in its formation document.
• Line 4a and Line 4b: the mailing address. If it is abroad, write the full country name.
• Line 7a and Line 7b: the responsible party, a natural person who owns or controls the entity, not a formation agent or another company. With no SSN or ITIN, write "foreign" or "N/A" on 7b. Never leave it blank.
• Line 8a to Line 8c: for an LLC, check Yes, give the number of members and say whether it was organized in the United States.
• Line 9a and Line 10: a US single-member LLC with a foreign owner checks Other on 9a and writes "Foreign-owned U.S. disregarded entity-Form 5472". On 10 it checks Other and writes "Foreign-owned U.S. disregarded entity filing Form 5472".
• Sign and date. For a foreign applicant, any duly authorized person may sign.

Three ways to send it

Fax. From outside the United States and its territories, fax to 304-707-9471 (or 855-215-1627 from within the United States). The EIN generally comes back by fax within 4 business days, so include a fax number where you can receive it.

Mail. Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999. The EIN arrives by mail in about 4 weeks, so send it at least 4 to 5 weeks before you need it.

Phone. If the entity has no legal residence, principal place of business or principal office in the United States or its territories, call 267-941-1099 (not toll free), 6:00 a.m. to 11:00 p.m. Eastern, Monday to Friday. Fill out the SS-4 before you call; the IRS assistant gives you the EIN on the call. Write it on the form, sign it and keep it, and send it within 24 hours if asked.

Use one method only, or you may end up with two EINs. The IRS charges no fee for an EIN.

You can fill in and sign the SS-4 on an Android phone with PDF Sign & Fill before you fax or mail it, and your documents are never uploaded.

After the EIN: Form 5472 for a foreign-owned LLC

A US single-member LLC owned by a foreign person is a disregarded entity, but the IRS treats it as a corporation for one purpose: it must file Form 5472 every year, attached to a pro forma Form 1120 with "Foreign-owned U.S. DE" written across the top. It reports transactions between the LLC and its foreign owner. It cannot be e-filed: fax it to 855-887-7737 or mail it to Internal Revenue Service, 1973 Rulon White Blvd, M/S 6112, Attn: PIN Unit, Ogden, UT 84201. The penalty for not filing is $25,000.

When a US client asks the LLC for tax paperwork, the owner gives a W-8 in the owner's own name, not a W-9 for the LLC. See W-8BEN or W-8BEN-E.

Frequently asked questions

Can a non-US citizen get an EIN?

Yes. A foreign person or a business with a foreign owner can get an EIN with Form SS-4 by fax, mail or, for international applicants, by phone.

Do I need an ITIN or SSN to get an EIN?

No. If the responsible party has neither and cannot get one, write "foreign" or "N/A" on line 7b of Form SS-4. You can't use the online application without one.

How long does it take to get an EIN as a non-resident?

By phone, during the call. By fax, generally within 4 business days. By mail, about 4 weeks.

How do I get an EIN for a foreign company?

The same way: Form SS-4 with the company's details, by fax, mail or the international phone line. A foreign entity may need one for withholding rules or to claim a treaty benefit.

Does a foreign-owned single-member LLC need an EIN?

Yes, in practice: it must file Form 5472 with a pro forma Form 1120 each year, and the SS-4 instructions list Form 5472 as a reason for a single-member LLC to get its own EIN.

The form guides

• FormSS-4 Applies for an employer identification number (EIN) for a business, trust or estate. Rev. December 2025 · Read the guide