Apply for EIN Without SSN: Foreign Owner Guide (2026)
You do not need a Social Security Number to get an EIN for your US LLC. Foreign nationals and non-residents are locked out of the IRS online portal — but the phone and fax methods work just as well and deliver your EIN free of charge. This guide covers every step: Form SS-4 preparation, the exact IRS phone number, the correct fax number, what to write on Line 7b, and how to avoid the rejections that delay most foreign applicants by weeks.
Written & verified by Ahmad Adil, LLC School · Updated June 2026 · Verified against IRS.gov
Yes — You Can Apply for an EIN Without an SSN
Applying for an EIN without an SSN is entirely possible — the IRS explicitly accommodates foreign nationals and non-residents who do not have a Social Security Number or ITIN. The catch: you cannot use the IRS online EIN portal, which requires an SSN or ITIN to verify identity.
Instead, foreign owners have three alternative methods: phone (fastest — EIN issued same day), fax (4 business days), and mail (4–6 weeks). All three are free and go directly to the IRS — no third-party service needed.
The key form for all three methods is Form SS-4 — the Application for Employer Identification Number. For Line 7b (where a US applicant would enter their SSN), foreign applicants write the word "Foreign". The IRS accepts this and processes the application normally.
Who this guide is for. This page is for non-US citizens and non-residents who have formed (or are forming) a US LLC and need an EIN without a Social Security Number. If you are a US citizen with an SSN, use our Apply for EIN Online guide instead — the online portal is faster and easier for you.
3 Ways to Apply for an EIN Without an SSN
Here are all three methods available to foreign nationals, with exact IRS contact information verified as of June 2026. Always verify phone and fax numbers against IRS.gov before submitting, as they occasionally change.
Before You Apply: Form Your LLC First
You cannot apply for an EIN without a formed LLC. The IRS Form SS-4 asks for your LLC's legal name exactly as registered with your state, your state of formation, and your LLC's start date. None of this information exists until your LLC is approved.
The sequence is: (1) Form your LLC with your state's Secretary of State → (2) receive your Articles of Organization with the approved LLC name and formation date → (3) apply for your EIN using Form SS-4.
Best states for foreign-owned LLCs. Wyoming and Delaware are the most popular states for non-resident owners. Wyoming offers strong privacy (no public member listing required), low annual fees ($60/yr), and no state income tax. Delaware offers legal prestige and established corporate case law. Neither state requires you to visit in person to form your LLC. Northwest Registered Agent can form your LLC in either state and serve as your registered agent.
How to Complete Form SS-4 as a Foreign Owner
Download Form SS-4 from IRS.gov — use the most current version (December 2025 revision). Here are the fields that differ for foreign applicants versus US citizens.
Enter your LLC's full legal name exactly as it appears on the state-approved Articles of Organization — including the designator (LLC, L.L.C., or Limited Liability Company). Copy it character-for-character. Mismatches between your SS-4 and your Articles cause rejections.
Enter the address where the IRS should send correspondence. This can be a foreign address or a US address. If you use your registered agent's address, confirm with them first that they accept IRS mail. Many registered agents (including Northwest) do accept IRS correspondence for clients.
Enter the state where your LLC is formed and the county, if known. For non-residents with no US physical location, enter the state where you formed your LLC (e.g., "Laramie County, Wyoming" for a Wyoming LLC). The IRS is looking for your state of legal formation here, not where you physically operate.
Enter the full legal name of the individual who owns, controls, or manages the LLC. This must be a real person — not another LLC or corporation. For most foreign-owned single-member LLCs, this is you, the owner. Enter your name exactly as it appears on your passport.
This is the most important field for foreign applicants. If you do not have an SSN or ITIN, enter the word "Foreign" in this field. Do NOT leave it blank — a blank line 7b will cause your application to be rejected. Do NOT enter your passport number — the IRS only accepts SSN, ITIN, EIN, or the word "Foreign" here.
Line 8a: Check "Yes" — this is an LLC. Line 8b: Enter the number of members. Single-member foreign-owned LLCs enter "1." Multi-member LLCs enter the actual number of members. This determines the default tax classification the IRS assigns.
For a single-member LLC treated as a disregarded entity for US tax purposes, check "Other" and write "Disregarded entity" in the blank. For a multi-member LLC treated as a partnership, check "Partnership." For an LLC electing C-Corp or S-Corp status, check "Corporation."
Select "Started a new business" for most new LLCs. If you are applying specifically to meet banking requirements or to file Form 5472, note that in the description field. Do not select "Banking purpose" as your only reason — the IRS flags this and it can cause delays.
Enter the date your LLC was legally formed — the date on your approved Articles of Organization from the state. Not today's date. Not the date you started planning the business.
This section allows you to authorize a third party (e.g., an attorney, CPA, or formation agent) to receive your EIN and answer IRS questions about the application. Use only if you are working with a credentialed professional — not an anonymous online service. Authorizing a nominee or unknown third party gives them access to your IRS entity records.
Method 1: Phone Application — Same-Day EIN
The phone method is the fastest way to apply for an EIN without an SSN. When the call goes well, you can have your EIN before you hang up. Call the IRS International EIN line at +1 (267) 941-1099, Monday–Friday, 6am–11pm Eastern Time.
+1 (267) 941-1099 — best times: Tue–Thu, mid-morning US EasternWhat to Say on the IRS Call — Script for Foreign Applicants
Use this as a reference for your conversation. Adapt it to match your specific situation.
Method 2: Fax Application — 4 Business Days
Faxing Form SS-4 to the IRS is the recommended method if you want a written record of the application or cannot call during IRS hours. You do not need a physical fax machine — online fax services like eFax, Fax.Plus, or HelloFax let you fax directly from your computer or phone.
- Download and complete Form SS-4 from IRS.gov. Use the December 2025 revision. Complete all fields as described above. Write "Foreign" on Line 7b. Sign and date the form. Download from: irs.gov/forms-pubs/about-form-ss-4
- Prepare a cover sheet. Create a simple cover page including: your full name, your LLC's name, your international phone number, your email address, your return fax number (required — IRS faxes your EIN back to this number), and a brief note: "Foreign national — applying for EIN for new US LLC — no SSN or ITIN."
- Fax to the correct IRS number: +1 (855) 641-6935. This is the IRS EIN fax number for domestic US-formed LLCs with foreign owners. If your LLC's principal place of business is outside the US, verify the current international fax number at IRS.gov before sending.
- Save your fax confirmation receipt. If using an online fax service, save the delivery confirmation email. This is your proof of timely filing and the only way to prove you submitted if the IRS claims not to have received it.
- Wait 4 business days, then check your fax inbox. The IRS faxes your EIN confirmation to the return fax number on your cover sheet. If you used an online fax service, it arrives as a PDF in your inbox. If you did not receive it within 5 business days, call the IRS Business & Specialty Tax Line to follow up.
Must include a return fax number on your cover sheet. If you do not include a return fax number, the IRS will mail your EIN instead of faxing it — adding 4–6 weeks to the process. This is the most common fax method mistake foreign applicants make. Even if you use a physical fax machine at a print shop, get the shop's fax number and include it on the cover sheet, then pick up the returned EIN letter from the shop.
Foreign-Owned LLC Tax Requirement: Form 5472
If your LLC is a single-member LLC entirely owned by a foreign person (non-US citizen or non-US resident), the IRS requires you to file Form 5472 (Information Return of a Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business) each year.
Form 5472 reports all "reportable transactions" between your foreign-owned LLC and any related parties. This is separate from your regular income tax return. The penalty for failing to file Form 5472 is $25,000 per year — one of the steepest non-criminal IRS penalties for small businesses.
| Form 5472 — Key Facts | Details |
|---|---|
| Who must file | Foreign-owned US single-member LLCs (disregarded entities) |
| When to file | Annually — due with the LLC's federal tax return (Form 1120 proforma, due April 15 + extensions) |
| What it reports | All transactions between the LLC and related foreign parties: capital contributions, distributions, loans, services |
| Penalty for non-filing | $25,000 per year |
| Also required | Proforma Form 1120 (even if no income tax owed) must accompany Form 5472 |
| Who prepares it | A US CPA or tax professional familiar with international filings — strongly recommended |
Form 5472 applies even if your LLC has zero income. If you are a foreign national who owns a US LLC — even one that hasn't earned a single dollar — you are required to file Form 5472 if any reportable transactions occurred. The initial capitalization of your LLC (when you transferred money into it to fund operations) is a reportable transaction. Most foreign-owned LLC owners need to file Form 5472 from Day 1. Hire a US-based CPA with international tax experience to handle this.
5 Mistakes That Delay or Reject Foreign EIN Applications
- Leaving Line 7b blank. A blank Line 7b is the #1 cause of foreign SS-4 rejections. The IRS requires a value in this field. If you have no SSN or ITIN, write the word "Foreign" — nothing else.
- Listing another LLC or corporation as the Responsible Party. Since 2018, the IRS requires the Responsible Party to be an individual person. You cannot list another LLC, a holding company, or an attorney as the Responsible Party on an EIN application.
- Applying before the LLC is formed. The EIN links to your LLC's exact legal name. Apply only after your Articles of Organization have been approved by the state.
- Not including a return fax number on fax cover sheet. Without a return fax number, the IRS mails your EIN instead of faxing it — adding up to 6 weeks. Always include your online fax inbox number on the cover sheet.
- Using a nominee or third-party formation service as Responsible Party. Some services offer to list themselves as Responsible Party to "speed things up." This is problematic — the IRS may flag it, and the actual owner loses control of the entity's IRS records. Always list the real beneficial owner.
Ahmad Adil's Take: The most overlooked mistake by foreign LLC owners isn't the EIN application — it's not knowing about Form 5472. I've seen people successfully form their LLC, get their EIN, open a bank account, and start operating — then get hit with a $25,000 IRS penalty two years later because nobody told them about the annual 5472 filing. Get a US CPA familiar with foreign-owned LLCs from Day 1. It costs $300–$800 a year and protects you from a $25,000 fine. That's the best ROI in small business compliance. And remember: the EIN itself is free — always go directly to the IRS.
- ✓Forms LLCs for non-US residents — no US address or SSN required to get started
- ✓$39 + state fee — includes operating agreement, EIN guidance, and corporate guides
- ✓1 FREE year of Registered Agent ($125 value) — then $125/yr flat, price-locked
- ✓Privacy by Default — your home foreign address never hits public US state records
- ✓Accepts IRS mail on your behalf · Never sells your data · Same-day filing available
Disclosure: LLC School may earn a commission via this link, at no cost to you. We recommend Northwest because of their price-locked RA fee, Privacy by Default policy, and no data-selling practices. See our advertising disclosure.
Apply for EIN Without SSN — FAQ
Ahmad Adil is the founder and CEO of LLC School at myllcschool.com. The IRS phone numbers, fax numbers, and Form SS-4 field instructions in this guide are verified against current IRS.gov information and the December 2025 Form SS-4 instructions. Form 5472 penalty figures are verified against IRC §6038A. This guide is updated whenever the IRS changes its EIN application procedures for foreign applicants.
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