How do I get an EIN for my US company if I don't have an SSN or ITIN?
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The IRS online EIN application needs the responsible party's SSN or ITIN and a US principal place of business. Without them, file Form SS-4 and write "foreign" or N/A on line 7b. International applicants can call 267-941-1099, fax it (EIN generally within 4 business days) or mail it (about 4 weeks). The EIN is free.
Key facts
| What | IRS guidance says | Source |
|---|---|---|
| Cost | Free; you never have to pay a fee for an EIN | IRS, Get an EIN |
| Online tool | Only for an entity formed in the US with its principal place of business in the US, applied for by a responsible party with an SSN or ITIN | IRS, Get an EIN: Who can use this tool; Instructions for Form SS-4, How To Apply |
| No SSN or ITIN | On Form SS-4, enter “foreign” or N/A on line 7b; the responsible party must be a natural person | Instructions for Form SS-4, line 7b |
| By phone | International applicants only: 267-941-1099 (not toll-free), 6:00 a.m. to 11:00 p.m. Eastern, Monday to Friday | Instructions for Form SS-4, Apply by telephone |
| By fax | 304-707-9471 from outside the US, or 855-215-1627 from within the US; EIN generally within 4 business days | Instructions for Form SS-4, Apply by fax |
| By mail | Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999; about 4 weeks | Instructions for Form SS-4, Apply by mail |
| Order | Form the LLC or corporation with the secretary of state first | IRS, Get an EIN: When to get an EIN |
Why the online tool won’t work for you
The IRS online application issues an EIN immediately, but only if the entity was formed in the US, its principal place of business is in the US, and the responsible party has an SSN or ITIN. The Form SS-4 instructions say that if you have no legal residence, principal place of business or principal office in the US, you can’t use it and must apply another way.
Filling in Form SS-4 without an SSN
The “responsible party” on line 7a/7b must be an individual, not a company. Normally you enter their SSN or ITIN; if they don’t have one and aren’t eligible for one, the instructions say to enter “foreign” or N/A on line 7b. An entry is required.
For a single-member LLC owned by a foreign person that needs an EIN to file Form 5472, the instructions say to check “Other” on line 9a and write “Foreign-owned U.S. disregarded entity-Form 5472”, and on line 10 write “Foreign-owned U.S. disregarded entity filing Form 5472”.
The three ways to apply from abroad
- Phone. The IRS no longer gives EINs by phone to domestic applicants; only international applicants can. Have the completed Form SS-4 in front of you. The caller must be authorised to receive the EIN. If the IRS representative asks, mail or fax the signed form within 24 hours.
- Fax. The Fax-TIN line is open 24 hours a day, 7 days a week. Include your fax number so the IRS can fax the EIN back. The IRS says the numbers may change without notice.
- Mail. Send the signed form at least 4 to 5 weeks before you need the EIN.
Does a single-member LLC need its own EIN?
The IRS says most new single-member LLCs classified as disregarded entities will need one. One with no employees and no excise tax liability doesn’t need an EIN for federal tax, but can get one if it needs it to open a bank account or because state law requires it. A foreign-owned single-member LLC uses its own EIN to file Form 5472.
Related questions
- What a foreign-owned single-member LLC must file each year: see the Form 5472 page.
- Your personal tax number if you can’t get an SSN: see the ITIN page.
Sources
- IRS: Instructions for Form SS-4 (12/2025), How To Apply and line 7b checked 2026-10-25
- IRS: Get an employer identification number checked 2026-10-25
- IRS: Single member limited liability companies (Taxpayer identification number) checked 2026-10-25
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This is general information, not legal advice, and Lumen is not a law firm. Rules change and offices differ: check the official sources above before you act. Found something wrong or out of date? Write to support@lumen.observer.