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Who actually needs an EIN, and why does your LLC need one separately from you?
Every US LLC and corporation needs its own EIN (Employer Identification Number), even with no US employees [4]. That number is the business entity's federal tax ID. It is not your personal tax ID. Your SSN or ITIN, if you have one, identifies you as an individual. The EIN identifies the company.
Quick Answer: The IRS issues an EIN free. A non-resident can get one without an SSN or ITIN. You file Form SS-4 by fax, mail, or phone. The online assistant is closed to you. Your LLC needs its own EIN because banks ask for it, vendors ask for it, and the IRS wants it on your annual return.
You need an EIN when you open a US business bank account. You need it when a US customer sends you a Form W-9 and you have to explain why you file a W-8BEN-E instead. You need it when you hire. You need it for excise tax. And you need it for the one filing that catches almost every foreign-owned single-member LLC: Form 5472 with a pro forma Form 1120.
That last point trips people up. A single-member LLC owned by a non-resident is disregarded for federal income tax. The IRS pretends the LLC does not exist for income tax purposes. You might assume that means no EIN, no return, no paperwork. Wrong. A foreign-owned disregarded entity files Form 5472 each year, attached to a pro forma Form 1120, and the EIN is the number on that return. Skip it and the penalties are real. If you want the mechanics of that filing, see our guide to federal tax support for Form 5472 and Form 1120.
So the EIN is not optional admin. It is the anchor for everything after formation.
Reading Form SS-4 as a non-resident: which lines matter most?
Non-residents fill the same Form SS-4 as everyone else. The difference is precision on five lines: 7b, 8a/8b, 9, 10, and 11. Those are where the form asks for US tax IDs and dates that a foreign founder does not have in the usual form.
Official form (IRS.gov): Form SS-4 official PDF
Here is the line map that matters. Read it with the official instructions open beside you [4].
| Line | What it asks | What a non-resident enters |
|---|---|---|
| 1 | Legal name of entity | Exactly as on your state formation document |
| 2 | Trade name | Your brand name, if different |
| 3 | Executor, administrator, trustee | Leave blank for an LLC |
| 4 | Mailing address | Where you want IRS mail sent, including a foreign address |
| 5a/5b | Street address, city/state/ZIP | Your LLC's registered address in the US |
| 6 | County and state where principal business is located | The US county of that address |
| 7a | Responsible party name | Your full legal name |
| 7b | SSN/ITIN/EIN of responsible party | Follow the SS-4 instructions for a foreign responsible party with no US tax ID |
| 8a | Entity type | Check "Limited liability company" and enter member count |
| 8b | Number of members | 1 for a single-member LLC |
| 8c | Was the LLC organized in the US? | Yes |
| 9 | Date business started | Your state formation date |
| 10 | Reason for applying | Check "Started new business" |
| 11 | Date wages paid | N/A if no employees |
| 12 | Closing month of accounting year | December |
| 13 | Number of employees | 0 if none |
| 14 | Principal activity | Your actual business, e.g. software, consulting |
| 15 | Check if applies | Usually none |
| 16 | Prior EIN? | No, unless replacing one |
| 17 | Signature | You sign as the responsible party |
| 18 | Third-party designee | Fill only if an agent files for you |
Line 7b is the one that stops people. The form wants a US tax ID for the responsible party. A non-resident often has none. The SS-4 instructions tell you what to write in that case; check the current wording before you send the form, because the exact entry has shifted over the years Do not leave it blank and hope. Do not invent a number.
One more line worth slowing down on: line 8a. A single-member LLC is still an LLC. Check the LLC box, write "1" for members, and answer 8c "Yes" because the entity was organized in the US even though you were not.
What do you enter for the responsible party when you have no SSN or ITIN?
You enter your own legal name and foreign address. A non-resident individual can be the responsible party without an SSN or ITIN. The IRS does not require the responsible party to hold a US tax ID to obtain an EIN.
The responsible party is the individual who controls, manages, or directs the entity and its funds and assets. For a founder-owned LLC, that is you. Not your registered agent. Not your formation company. You.
Say your LLC is registered in Wyoming, you live in Pune, and you have never set foot in the US. You are still the responsible party. Your name goes on line 7a, your Indian address goes in the responsible party section, and line 7b gets the entry the instructions call for. The EIN comes back in your name, tied to your LLC.
Now the part people confuse. Some US banks and payment processors prefer a US-based signer or responsible party. That is a commercial preference, not an IRS rule. The IRS will issue the EIN to a foreign responsible party. Whether a specific bank opens the account is a separate decision that belongs to that bank. An LLC may make you eligible to apply; approval stays with the provider.
An ITIN is not required for an EIN. They are different numbers for different purposes. If you later need an ITIN, for example to file a personal US return, that is a separate Form W-7 process, and you can read about applying for an ITIN with Form W-7 when you get there.
Fax, mail, or phone: which SS-4 route should a non-resident choose?
Non-residents cannot use the IRS online EIN assistant. The practical routes are fax, mail, and phone. The IRS says international applicants may apply by phone [3][4]. The online assistant is built for applicants with a US tax ID and a US address, which is why it rejects most foreign founders [5].
| Route | Who can use it | Typical turnaround | How you receive the EIN | Notes |
|---|---|---|---|---|
| Online | Applicants with a US SSN/ITIN/EIN and US address | Minutes | On screen | Closed to most non-residents |
| Fax | Anyone filing Form SS-4 | Days to a few weeks | Fax back to your number | Fastest paper route if you include a return fax number |
| Anyone filing Form SS-4 | Weeks | By post | Slowest; use tracked mail | |
| Phone | International applicants | Same call or callback | Read to you, then by post | Time zones matter |
Processing times move. Check the IRS "Get an EIN" page for current estimates before you plan around a number [1].
For fax, use a number you can actually receive on. An e-fax service works. Write the return fax number clearly on the cover sheet and on the SS-4 itself. Keep the transmission confirmation. If the IRS cannot fax back, your application sits.
Imagine you fax on a Monday from Bengaluru and hear nothing for ten days. That is normal, not a rejection. The IRS does not email status updates. Your confirmation page is your only proof until the EIN letter arrives.
For phone, have the completed SS-4 in front of you and know your formation date and legal name exactly. The international line runs on US hours, so a founder in India is usually calling late at night. That is the tradeoff for same-day answers.
For mail, send tracked. Include every attachment. A lost envelope costs you a month.
My call: fax first. It is the fastest route that leaves you a paper trail. Use phone only if you can sit up for the US time window. Skip mail unless fax is impossible.
What should you attach to your SS-4 to avoid delays?
Attach a copy of your LLC formation document, your Articles of Organization or Certificate of Formation, and any document the IRS asks for. The legal name on that document must match line 1 of your SS-4 character for character.
Suppose your Wyoming Articles of Organization say "Northstar Analytics LLC" and your SS-4 says "Northstar Analytics L.L.C." That difference is enough to trigger a mismatch. Fix the name on the form, not on the state filing. If the state document itself is wrong, amend it first.
If a formation agent or accountant files for you, they complete the Third Party Designee section, line 18, and you sign the form. That section lets the IRS talk to your agent about the application [3].
What not to send: passport copies, SSN cards, personal tax returns. The IRS did not ask. Extra paper slows the file.
Heads-up: whether the IRS wants a certified or apostilled copy of a foreign-language formation document varies by case. If your document is not in English, include a certified translation
After the EIN is issued: what should a foreign founder do first?
Save the IRS notice. That is the CP 575 letter, or the faxed EIN confirmation. Check the legal name and address on it against your state filing. If something is wrong, fix it now, not after your first tax return.
If you lose the letter, or it never arrives, call the IRS Business & Specialty Tax Line and request a 147C letter. That is the IRS's replacement document confirming your EIN. It comes by fax or mail. You need it when a bank or vendor will not accept a printout.
Official form (IRS.gov): Form 5472 official PDF
Then the annual obligations start. A foreign-owned single-member LLC files Form 5472 with a pro forma Form 1120. A multi-member LLC files Form 1065. A corporation files Form 1120. Get the entity classification right early, because it decides which return you file every year.
On vendor forms: a foreign entity generally provides Form W-8BEN-E, not Form W-9. W-9 is for US persons. Handing a W-9 to a US customer when you are a foreign entity creates confusion you then have to unwind.
On FinCEN BOI reporting: the rules changed in 2025 and the treatment of foreign-owned entities has been in flux. Check the current FinCEN guidance for your entity type before you file or skip anything
Common Mistakes
Most SS-4 rejections come from four things: a name mismatch, a missing attachment, a bad responsible party entry, or using the online assistant when you are not eligible.
- Name mismatch. Line 1 must match the state document exactly. Punctuation, "LLC" versus "L.L.C.", and missing periods all count.
- Blank line 7b. Follow the instructions for a responsible party with no US tax ID. A blank field gets the form kicked back.
- PO box as physical address. Line 5a wants a street address. Use your registered agent's US street address if you have no US premises.
- Wrong entity type on line 8a. A single-member LLC is an LLC with one member, not a sole proprietorship.
- Unsigned line 17. No signature, no EIN.
- Fax with no return number. The IRS has nowhere to send the EIN.
- Wrong IRS fax number. International and domestic applications go to different numbers. Check the current SS-4 instructions [4].
- Paying for the EIN itself. The IRS charges nothing. Any fee is a convenience charge from a provider.
Fix and resubmit. There is no penalty for a corrected application, only lost time.
How much does an EIN cost, and which costs are government vs provider vs recurring?
The IRS charges $0 for an EIN [2]. Every dollar you pay to get one is a provider fee for someone else doing the paperwork.
| Item | Government fee | Provider fee | Recurring? |
|---|---|---|---|
| EIN from the IRS | $0 | Optional | No |
| State LLC formation | Check the current official fee | Optional | No |
| Registered agent | $0 | Yes | Yes, annually |
| 147C replacement letter | $0 | Optional | No |
| Form 5472/1120 prep | $0 | Yes | Yes, annually |
| State annual report or franchise fee | Check the current official fee | Optional | Yes |
Using a formation company for the EIN is optional. Plenty of founders fax the SS-4 themselves and keep the money. If you want the formation and EIN handled together, look at NexFyla pricing before you decide.
Frequently Asked Questions
Can I get an EIN without an SSN or ITIN? Yes. The IRS does not require the responsible party to hold a US tax ID. Follow the SS-4 instructions for line 7b.
Can non-residents apply for an EIN online? No. The online assistant is built for applicants with a US tax ID and US address. Use fax, mail, or phone.
How long does an EIN take by fax for a non-resident? Days to a few weeks if you include a return fax number. Check the IRS page for current times [1].
What documents should I attach to Form SS-4? A copy of your LLC formation document. The legal name must match line 1 exactly.
What is a 147C letter and when do I need one? An IRS letter confirming your EIN. Request it by phone if you lost the original notice.
Does a foreign-owned LLC need to file Form 5472 after getting an EIN? Yes. A foreign-owned single-member LLC files Form 5472 with a pro forma Form 1120. Penalties apply for non-filing.
*Last updated: March 2026.*