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How to get an EIN for your LLC as a non-U.S. resident

By Katiuska Bustillos, founder and tax preparer Reviewed by Katiuska Bustillos Published: October 1, 2026 Updated: October 1, 2026

Current as of September 2026, under Form SS-4 and its instructions revised December 2025.

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Short answer

You don't need a Social Security number (SSN) or an ITIN to get an EIN for your LLC. If you live outside the U.S., you can't use the online application: you file Form SS-4 by phone (267-941-1099), fax or mail, and write “Foreign” in the responsible party's tax ID box. By phone, the EIN is assigned during the call; by fax or mail it takes days to weeks. The IRS doesn't charge for an EIN.

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What an EIN is and why your LLC needs one

An EIN (Employer Identification Number) is the tax ID number the IRS assigns to a business: nine digits in the format 12-3456789. Despite the name, you don't need employees to get one. People search for it as “EIN number” or simply “tax ID”.

A foreign-owned LLC needs it from day one:

For the IRS. A single-member LLC owned by a foreign person has to file Form 5472, and it files under its own name and EIN.
For the bank. Banks ask for it to open an account in the LLC's name, and the IRS says you can use it for that as soon as it is assigned. See bank accounts for a non-resident LLC.
For other business paperwork, such as applying for licenses, and whenever someone asks for the company's tax details.

The EIN belongs to the business and is only for its activity: it doesn't replace a personal number such as an SSN or ITIN.

Do I need an SSN or ITIN to apply?

No. Form SS-4 asks for the “responsible party's” tax ID number on line 7b, but the instructions say that if that person doesn't have and isn't eligible for an SSN or ITIN, you enter “Foreign” or “N/A”. That is the normal situation for someone who lives abroad and just owns an LLC.

Two details:

If you already have an ITIN, use it. “Foreign” is for people with neither an SSN nor an ITIN.
You don't need to get an ITIN in order to get the EIN. An ITIN is only issued when you personally have a federal tax reason for one, such as filing your own return. See how to get an ITIN.

Before you apply: the LLC must exist

The IRS asks you to form the LLC with the state first and apply for the EIN afterwards; applying earlier can delay the application. The name on the SS-4 must match the formation documents exactly.

IRS systems only accept letters, numbers, hyphens and ampersands (&) in business names. Other symbols are spelled out or replaced with a space (the IRS's own example: “Jones.Com” becomes “Jones Dot Com” or “Jones Com”), slashes become hyphens and apostrophes are removed. Street addresses are limited to 35 characters.

Form SS-4: the lines that cause confusion

Form SS-4 is the EIN application (there is also a Spanish version, SS-4 (sp)). These are the lines foreign owners usually get stuck on, based on the IRS instructions revised December 2025:

Line	What to enter
1. Legal name	The LLC's exact name as it appears in its formation documents.
4a–4b. Mailing address	Where you want IRS mail to go. It can be in your home country: city, province or state, postal code and the full country name, not abbreviated.
7a–7b. Responsible party	Your name (it must be an individual, not a company) and, on 7b, your SSN or ITIN if you have one; otherwise “Foreign”.
8a–8c. LLC information	That it is an LLC, the number of members (1 if you are the only owner) and that it was organized in the U.S.
9a. Type of entity	Single foreign owner: “Other”, with the text “Foreign-owned U.S. disregarded entity-Form 5472”. Two or more members taxed as a partnership: “Partnership”.
10. Reason for applying	For a single-member foreign-owned LLC, the instructions say “Other”, with “Foreign-owned U.S. disregarded entity filing Form 5472”.
11. Date business started	For foreign applicants, the date you began business in the U.S.
12. Closing month of accounting year	December, if the LLC uses the calendar year (the usual case).
13–15. Employees	If you won't have employees: 0 on line 13, skip line 14 and “N/A” on line 15.
16–17. Activity	The principal activity and a specific description of what you sell or do. Line 17 is required.
18. Prior EIN	Whether this same entity was ever issued an EIN before.

On the responsible party: it must be the person who actually controls the LLC and its funds, usually you. The IRS does not allow a nominee, meaning someone with limited authority who only handled the state formation. If the responsible party changes later, you must tell the IRS within 60 days on Form 8822-B.

On the signature: for foreign applicants, any duly authorized person may sign; usually that is you as the owner.

How to apply from outside the U.S.

The IRS online application only works if the business's principal place of business is in the U.S. and the responsible party has an SSN or ITIN. If you run the LLC from another country, you have three options. The IRS charges nothing for any of them, although the call and the fax may carry long-distance charges.

Method	How	How long it takes
Phone (international applicants only)	267-941-1099 (not toll-free), Monday to Friday, 6 a.m. to 11 p.m. Eastern time.	The EIN is assigned during the call.
Fax	The signed SS-4 to 304-707-9471 if you fax from outside the U.S., or 855-215-1627 if you fax from within the U.S. It accepts faxes 24/7.	The instructions say about 4 business days; in September 2026 the IRS processing-status page showed 10 business days. The IRS faxes the EIN back if you include your fax number.
Mail	Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999, USA.	About 4 weeks (up to 30 days per the processing-status page). Send it 4 to 5 weeks before you need the number.

By phone, the caller must be authorized to receive the EIN and answer questions about the SS-4: you, or the person you named on the form. Have the completed SS-4 in front of you, because the agent uses it to set up the LLC's account. Write the number you're given in the upper right corner of the form, sign it and keep it. If the agent asks, you must fax or mail the signed SS-4 within 24 hours.

Use only one method per company: applying by phone and by fax can leave you with two EINs for the same LLC.

If someone applies for you

Form SS-4 has a Third Party Designee section, so that someone you trust, such as your tax preparer, can answer the IRS's questions about the form and receive the EIN. Things to know:

The authorization is only valid if you sign the form, and the IRS's internal manual requires a handwritten signature: it does not accept an electronic signature to authorize a third party.
The authorization ends as soon as the IRS assigns the EIN and releases it to the designee.
The designee gets the EIN through the method used (phone or fax), but the official confirmation notice is mailed to the LLC.
If the designee's address or phone number matches the LLC's, the application must be faxed or mailed.

When you can use the EIN

According to the IRS, you can use the EIN right away for most things: opening a bank account, applying for licenses or filing a paper return. For others, allow up to 2 weeks: e-filing a return, paying the IRS electronically or passing its TIN Matching program. If a platform checks your EIN against the IRS and it doesn't validate in the first few days, that may be why.

If your LLC was formed late in the year, apply for the EIN right away: you will need it to file Form 5472, due April 15.

Confirmation: the CP 575 and Letter 147C

When it assigns the EIN, the IRS mails the CP 575 notice (Notice of New Employer Identification Number) to the LLC's address. This is the document a bank or other service may ask for to confirm the EIN. Keep it safe: the IRS cannot duplicate the original.

If you lost it or it never arrived, what you request is Letter 147C (EIN Previously Assigned), which confirms the company's EIN and serves as a substitute. How to request it:

By phone, on the IRS business line: 800-829-4933, Monday to Friday, 7 a.m. to 7 p.m. local time. It is a U.S. toll-free number; for callers outside the U.S., the IRS points to its international EIN line, 267-941-1099.
Once your identity and your connection to the LLC are verified, the IRS can give you the number over the phone and send the letter by fax or by mail to the address on record. By mail, the IRS manual says to expect 10 to 14 business days.
A third party, such as your preparer, can only request it with your authorization on Form 8821 or Form 2848. The designee on the SS-4 no longer counts: that authorization ended when the EIN was assigned.

The IRS also lets some businesses download a digital CP 575, equivalent to Letter 147C, from its online Business Tax Account. But that account is only available for certain types of businesses, with requirements that a single-member foreign-owned LLC usually doesn't meet.

If you simply can't remember the number, look for it before calling: on the original notice, in the LLC's bank paperwork or on past returns.

One EIN per day and other rules

One EIN per responsible party per day, whatever the method. If you are setting up two LLCs, apply for the second EIN on another day.
One LLC, one EIN. Don't apply for a new one because you lost the number: request Letter 147C.
Changes. You don't need a new EIN if the name, address or responsible party changes; address and responsible party changes are reported on Form 8822-B. In general, you do need a new one if the entity's ownership or structure changes.
It can't be cancelled. If you close the LLC, the IRS doesn't cancel the EIN, but it can deactivate it.
It's free. The IRS never charges for an EIN. If someone charges you, you are paying for their work.

Common mistakes

Applying before the state approves the LLC. Formation first, EIN second.
A name that doesn't match the formation documents, or that uses symbols the IRS doesn't accept.
Checking “Sole proprietor” on line 9a because you are the only owner. For a single-member foreign-owned LLC, the instructions say “Other” with the Form 5472 wording.
Listing the person who only handled the formation as responsible party instead of the real owner.
Applying through two methods at once and ending up with two EINs.
Using an address where nobody picks up the mail. The CP 575 and every IRS letter will go there.
Getting an ITIN just to get the EIN. It isn't needed.
Thinking a BOI report comes next. The IRS EIN page still points to FinCEN “when required”, but since August 2026 LLCs formed in the U.S., including foreign-owned ones, no longer file BOI reports.

How we help

At BMS of NC we prepare your LLC's Form SS-4 with the right entries for a foreign owner, submit it to the IRS with your authorization and follow it through until you have the EIN and its confirmation. If you already have an EIN but lost the letter, we help you request Letter 147C. Then we stay with you for what comes next: Form 5472 every year and the state annual report. In English or Spanish, online, from any country.

Frequently asked questions

Can a non-resident get an EIN without an SSN or ITIN?

Yes. You don't need an SSN or ITIN to get an EIN for your LLC. On line 7b of Form SS-4, if the responsible party doesn't have and isn't eligible for an SSN or ITIN, you enter “Foreign” or “N/A”. If you already have an ITIN, use it, but you don't need to get an ITIN just to obtain the EIN.

Can I apply for an EIN online if I live outside the U.S.?

No. The IRS online application only works if the business's principal place of business is in the U.S. and the responsible party has an SSN or ITIN. From another country you file Form SS-4 by phone at 267-941-1099 (international applicants only), by fax or by mail. Use only one method per company, or you can end up with two EINs for the same LLC.

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

It depends on the method. By phone, the EIN is assigned during the call. By fax, the instructions say about 4 business days, although in September 2026 the IRS processing-status page showed 10 business days. By mail it takes about 4 weeks, up to 30 days per that page. The IRS charges nothing for an EIN by any method.

I lost my EIN confirmation letter. How do I get Letter 147C?

Call the IRS business line at 800-829-4933; for callers outside the U.S., the IRS points to its international EIN line, 267-941-1099. Once your identity and connection to the LLC are verified, the IRS sends Letter 147C by fax or mail; by mail, expect 10 to 14 business days. Don't apply for a new EIN because you lost the number. BMS of NC can help with this.

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This guide is general information about U.S. tax rules and does not replace advice on your specific case.