Form SS-4 Instructions: How To Complete The EIN Application Form For Foreigners (2026)

Your LLC must obtain an Employee Identification Number (EIN) for your business to operate legally, file taxes, and keep your credit history independent of your personal finances.

The EIN submission and approval processes are handled at the federal level and overseen by the Internal Revenue Service (IRS). However, they’re controlled by each state when it comes to compliance rules and day-to-day operations. 

You can apply for an EIN online, by mail/fax, or by direct call. However, foreigners are unable to use the online system. Therefore, they must apply by mail/fax or direct call. I’ve detailed the Form SS-4 instructions to simplify the process for you.

What Is An EIN?

EIN stands for Employer Identification Number, a unique 9-digit number that safeguards your Social Security Number (SSN) and adds credibility to your business operations. It’s issued by the IRS to several business entities, including Limited Liability Companies (LLCs).

• An EIN doesn’t require your LLC to have employees.
• An EIN is a Taxpayer Identification Number (TIN) that identifies your LLC with the IRS.

How To Send Your Form SS-4 To Get An EIN From The IRS

You need to complete and send a Form SS-4 to the IRS if you’re applying for an EIN by mail or fax. This acts as your application for your EIN. The fax approval process is far quicker than mail.

1. Your LLC Must Be Approved Before Obtaining An EIN

Your LLC must be approved before applying for your EIN. When filing your Certificate of Formation, you’ll need to perform a business name check to see if your desired LLC name is unique. If you apply for your EIN before checking, you may have mismatched business names if the filing is rejected. 

You can submit your LLC approval form alongside your EIN application to stop this from happening. The name of your approval form varies by state, so make sure you check which one is correct. 

The IRS doesn’t verify that your LLC exists when accepting your EIN application. Because of this, applying for your EIN first isn’t an issue if your LLC is approved afterward. However, I don’t advise doing this because of the reasons I’ve mentioned above. If it’s rejected, you’ll need to refile your LLC application, get a new EIN, and cancel the first one. 

2. Do You Need To Send A Form SS-4 To The IRS To Obtain An EIN?

You need to send your Form SS-4 application for your EIN if:

• You’re applying from outside of the U.S.
• You get an error message on your online application.
• Your entity type can’t use the online application method (Certain government entities, trusts, and estates).
• You don’t have an SSN or an Individual Taxpayer Number (ITIN).

How To File Form SS-4

Your SS-4 Form can be sent to the IRS using two methods. Choose one based on your preference and follow my Form SS-4 instructions.

1. Mailing Your Form SS-4 To The IRS

You can mail your completed SS-4 form to the IRS from any country. You’ll need to cover the mailing costs, so factor this into your decision-making process.

INTERNAL REVENUE SERVICE
Attn: EIN Operation
Cincinnati, Ohio 45999

2. Faxing Your Form SS-4 To The IRS

Fax your completed SS-4 form to 1-855-641-6935. Don’t worry about a cover sheet; just fax page one of your form to the IRS.

Foreigner EIN Approval Time

Your EIN approval time depends on your chosen application method. If you’ve picked the “By mail” method, you’ll need to factor in the added delivery time.

1. If You Faxed Form SS-4 To The IRS

The IRS generally takes around 4–8 weeks to respond to EIN applications made by fax. This is the average approval time and can vary depending on the state.

If you’ve received no response from the IRS within 62 days, call them for an EIN Verification Letter (147C). This is the only way for non-U.S. residents to get an EIN; however, patience is generally required when waiting for approval.

Note: Your EIN approval will be handwritten on your SS-4 Form. While it may appear unofficial, it’s an official, legally binding document. It means your LLC is now able to perform all tasks that require an EIN.

Once your EIN application is approved by fax, the IRS will also mail you an EIN Confirmation Letter (CP 575). They’ll send this to the address stated in section 4a/4b. It normally arrives 1–2 weeks after your fax approval. 

If you’ve received your fax approval but no EIN Confirmation Letter (CP 575), you can get an EIN Verification Letter (147C). Both are official IRS letters that confirm your LLC as having an approved EIN.

2. If You Mailed Form SS-4 To The IRS

If you’ve filed your SS-4 Form by mail, it generally takes around 6–8 weeks to get an EIN for a foreign-owned LLC. Your EIN Confirmation Letter (CP 575) will be sent to the address listed in section 4a/4b.

Note:

• The EIN approval process may take up to 2 months for a foreigner.
• The IRS’s busiest months are January, March, April, October, and December. Therefore, expect a longer waiting time if filing here. 

Don’t resend your SS-4 Form if you’re still waiting for approval, as this may cause delays and confusion. Instead, call the IRS for your EIN Verification Letter (417).

IRS Key Contact Information

You can call the IRS’s International Department at 1-267-941-1000. Their business hours are 6 A.M. – 11 P.M. U.S. Eastern Time (Monday to Friday).

Alternatively, you can contact the EIN Department at 1-800-829-4933. Their business hours are 7 A.M. – 7 P.M local time (Monday to Friday).

How To Complete The EIN Application (Form SS-4) For Foreigners

Download your SS-4 Form using the following link: IRS: Form SS-4, Application for Employer Identification Number

Use these instructions to fit it out correctly and follow my step-by-step guide: IRS: Instructions for Form SS-4.

Here are some general rules when getting an EIN for a foreign entity and a foreigner:

• Complete the SS-4 Form by hand or on a computer, then print and sign it.
• Use a black pen if you’re doing it by hand.
• Use all UPPERCASE letters for faster IRS processing times.
• Leave the EIN box in the upper right corner blank.
• IRS will fill this part in after your application has been approved.

1. Legal Name Of Your Entity (LLC)

Enter the legal name of your LLC exactly as it appears on your formation documents. There are some exceptions depending on your state:

• In Louisiana or West Virginia, you may need an EIN before forming your LLC (Make sure that you check name availability or reserve it first).
• In other states, wait for your LLC approval before applying for an EIN. This ensures that your documents are not mismatched.

2. Trade Name Of Your Business (If Different Than #1)

Most foreigners tend to leave this section empty. This is because most foreign LLCs don’t have a different Trade Name (a.k.a. DBA, Doing Business As, or a Fictitious Name).

If your LLC has filed a DBA after formation and it’s owned by your LLC, enter your DBA/Trade name/Fictitious name in line #2.

3. Executor, Administrator, Trustee, “Care Of” Name

Leave this section empty.

4a & 4b. Mailing Address

Enter the mailing address that you want the IRS tax documents and reminders to be sent to (U.S. or non-U.S.). This should be a reliable address and stay consistent with future tax filings. Ensure that you are available to receive mail at this address, as you may miss important reminders or update requests.

Try to use a U.S. address if possible, as this may help when it comes to opening a business bank account. Note that this address will appear on your official EIN Confirmation Letter.

If you don’t have a U.S. address, make sure that you use a Registered Agent Service. They’ll act as an official physical address to receive important documents, including your EIN confirmation.

Note:

• If you’re using a non-U.S. address, make sure to include your full country name (No abbreviations), city, province/state, and postal code.
• Use Form 8822-B if you need to update your LLC mailing address at a later date.

5a & 5b: Street Address (If Different)

Leave this section empty.

6. County & State Where The Principal Business (LLC) Is Located

Enter the county where your LLC is located in the U.S. This will be your LLC’s principal address or the address provided by your Registered Agent. For example, Hawaii County, Hawaii.

7a. Name Of Responsible Party

Your responsible party is the owner, principal officer, general partner, or trustee controlling your LLC or entity. This is not your Third Party Designee (If you’ve chosen to designate one).

The EIN responsible party must be an individual. This is usually an LLC member or owner:

• If you’re a single-member LLC, the owner is the responsible party.
• If you’re a multi-member LLC, then any member or owner can be the responsible party.

Important note: Your Designee should be listed separately in the Third Party Designee section.

7b. SSN, ITIN, Or EIN (Of Responsible Party)

Make sure you enter “Foreign” in this section. This is required if you’re a foreigner with no SSN or ITIN.

Notes:

• You can’t use the EIN of your parent LLC.
• You must enter “Foreign” at this stage of the application.
• This must be a person, not a company (In section 7a).

8a. Is This Application For A Limited Liability Company (LLC)?

Check off “Yes.”

8b. If 8a Is “Yes,” Enter The Number Of LLC members

If you’ve answered “Yes” in section 8a, you need to enter the number of members (Owners) in your LLC.

• Enter “1” if you’re a single-member LLC.
• Enter the total number of members if you’re a multi-member LLC.

8c. If 8a Is “Yes,” Was The LLC Organized In The United States?

Check off “Yes.”

9a. Type Of Entity

This section requires you to enter your business entity type. Follow these notes before starting.

Notes:

• I recommend that you talk to an accountant before deciding on your tax treatment as a foreign-owned LLC.
• If you’re a foreigner, you’re classed as a “Non-resident Alien.”
• If you’re in the U.S., you’re classed as a “U.S. Citizen” or “Resident Alien.”

Tax filing in the U.S. is dependent on several things. These include:

• Your country.
• Tax treaty.
• LLC income.
• LLC clients.
• Permanent establishment.
• Connection to U.S. businesses.

Because of this, taxes in the U.S. are complicated, even more so as a foreigner. Therefore, I recommend that you consult a professional before filing this section out.

a. Single-Member LLC (Foreign-Owned):

If you’re a foreign-owned single-member LLC, you can be taxed as a “Disregarded Entity” or a “C-Corporation.”

• If you’re a disregarded entity, select “Other (Specify)” and enter “Foreign-Owned U.S. Disregarded Entity.”
• If you’re a C-Corporation, select “Corporation” and enter “1120.” Then, file Form 8832 after completing your EIN application.

Notes:

• You must file Form 5472 annually if you’re a foreign-owned single-member LLC disregarded entity.
• If you’re a single-member LLC but owned by a foreign company, you’re treated as a branch or division for tax purposes.

b. Multi-Member LLC (Foreign-Owned):

Foreign-owned multi-member LLCs can be taxed as a “C-Corporation” or as a “Partnership.“

• C-Corporations: Select “Corporation,” enter “1120,” then file Form 8832 after applying for your EIN.
• Partnerships: Select “Partnership.”

Notes:

• The same rules apply whether you’re a multi-member LLC owned by foreigners or U.S. persons.
• You can choose to be taxed as a Partnership or C-Corporation.

9b. State & Foreign Country (If Applicable)

a. State

Enter the state where you formed your LLC. Make sure that you use the state’s full name without abbreviations. This is the official state that’s on your Certificate of Formation.

Example: Enter “Florida,” not “FL.”

b. Foreign Country

Leave this section blank.

10. Reason For Applying

In this section, you need to state your reason for applying for an EIN. Select “Started a new business (Specify type),” and enter your LLC’s official business type.

• Mainly used for industry analysis and statistical reports.
• It helps the IRS compare businesses to similar businesses when carrying out an audit.

Notes:

• Only enter your primary business activity, even if your LLC has multiple revenue streams and purposes.
• Your choice isn’t permanent. You can change your LLC’s business type without updating the IRS.
• You’ll only need to enter this for your initial EIN application.

11. Date Your Business Started

This is the effective date that your LLC was formed. Your LLC’s approval date is the date that the state approved your Certificate of Formation. This may be referred to differently in some states. This date marks the start of your business, even if you haven’t performed any business activities.

• The format should be: Month/Day/Year (e.g., 01/15/2025).

12. Closing Month Of The Calendar Year

Most foreign LLCs use the calendar year “January – December” for their taxes. If so, enter “December” in this section.

13. Employees

This section requires you to enter the number of employees in your LLC. However, this won’t be applicable in most cases.

Notes:

• Most foreigners don’t have U.S. employees.
• In this case, enter “0” “0” “0.”

These are the different types of employees and what they mean for your LLC:

• W-2 employees: You must withhold income, Social Security, Medicare, and pay unemployment taxes.
• 1099 contractors: You’re not required to withhold or pay employer taxes.
• Agricultural employees: Perform farm work, with tasks including livestock handling, harvesting, machinery work, and land clearing.
• Household employees: Work regularly in and around the home (for example, babysitters, maids, and gardeners). These are NOT independent contractors.

Note: Read the IRS guidance if you need to determine whether someone is an employee or contractor.

If these apply to your LLC, enter the estimated number of U.S. employees by each listed category if hiring within 12 months. Enter “0” for any empty categories. If you’re not hiring U.S. employees, enter “0” in each category.

Most foreigners’ U.S. employees likely fall under the “Other” category.

Important: If you’re the owner of your LLC, you’re not automatically considered an employee.

14. Employment Tax Liability

Most foreigners don’t need to worry about this section. This is because they don’t have employment tax liability. Therefore, you’ll leave this box unchecked in most cases.

• If you have U.S. employees, you must withhold and pay certain taxes. Consult an accountant to help estimate your employment tax liability.
• You can file Form 944 annually instead of Form 941 quarterly if your employment tax liability is under $1,000. Make sure that you check the box to choose this option.

Leave this box unchecked if:

• You have no U.S. employees.
• Your liability is under $1,000.
• Your liability is over $1,000, but you prefer to file Form 941 quarterly.

15. First Date Wages Or Annuities Were Paid

This section is often not applicable to most foreign-owned LLCs. This is because most foreigners don’t have wages or annuities. Therefore, enter “N/A” for this section. The same applies if you don’t have any employees.

• If you have U.S. employees with wages or annuities that are already paid, enter the first payment date.
• If you’ve got U.S. employees but are unsure of their start date, enter the estimated date (This won’t be flagged by the IRS if it’s incorrect).

16. Principal Activity

This step will be the same as step #10 in most cases. Check the applicable box if you can find it among the available options.

If not, select “Other (Specify)” and enter the same information you provided in step #10.

17. Explain #16 (Merchandise, Construction, Products, Or Services)

Once you’ve completed step 16, step 17 requires you to enter more details regarding the principal business activities performed by your LLC. Make sure that you provide your primary products, services, construction type, and merchandise lines.

Describe the activities so that the IRS can better understand what it is that your business does.

18. Have You Applied For An EIN Before?

Select “Yes” if you’ve applied for an EIN before. Enter your previous EIN that’s registered with the IRS.

Select “No” if you haven’t applied before. This should be the case with most foreigners.

19. Third Party Designee

You can appoint a third-party designee to discuss official business returns with the IRS, including information regarding your EIN application. If you’ve used a third-party designee on your SS-4 Form, you’ll need to fill in the:

• Designee’s name: The person you’ve authorized to speak to the IRS.
• Designee’s telephone number: The number that the IRS can contact them on.
  Designee’s address and ZIP code: Your designee’s mailing address.
• Designee’s fax number: Their fax number (if you want them to be sent information via fax).

Disclosing this information allows your designee to receive your EIN confirmation and answer questions regarding your application. However, the official contact is still regarded as the responsible party.

If you’re completing the form on your own, it means that you’re the responsible party. In this case, leave these 4 fields empty.

20. Applicant’s Signature, Phone, Fax Details

Once you’ve completed the required information above, the last step is to provide your details. Once this is done, your form is completed, and you’re ready to submit.

Name and title: Enter your full name and company title. If you’re the LLC owner, put “Member.”

For example: “John Smith, Member.”

Signature and date: Provide your signature at the bottom of the page alongside the application date.

Applicant’s telephone number: Enter your phone number (your home, office, or cell). This can be a U.S. or a non-U.S. number. Make sure you include the country dialing code if using a non-U.S. number.

Applicant’s fax number:

• If you’re mailing your SS-4 form, adding a fax number is optional.
• If you’re faxing your SS-4 form, you must enter a fax number (U.S. or non-U.S.).

21. Page 2

Page 2 is informational and not required for your IRS submission. If sent, the IRS will discard all information on this page.

Why An EIN Matters For Non-U.S. Owners Of LLCs

It’s essential to get an Employer Identification Number (EIN) as a non-U.S. LLC owner so you can comply with and participate in U.S. tax and banking activities. Without an EIN, you lack a valid U.S. taxpayer identifier needed to open a business bank account and file the required state returns.

1. Legal Foundation (Statutory & Regulatory Basis)

All entities, including partnerships, LLCs, corporations, trusts, and estates, are required to provide a Taxpayer Identification Number (TIN) under 26 CFR § 301.6109-1(a)(1)(ii)(C).

According to 26 CFR §301.7701-12, an EIN is defined as the official Taxpayer Identification Number for business entities. In other words, the TIN is the EIN for all non-individuals.

All employers are required to have an EIN to report wages and payroll taxes (26 CFR §422.112). This is set out under Internal Revenue Code §6109.

Put together, these form the legal basis that requires your LLC to obtain and use an EIN for federal tax purposes.

These are some other legal foundations to be aware of:

2. Consequences Of Not Having an EIN

Foreign-owned LLCs cannot properly document, report, and pay their U.S. tax obligations without an EIN. Strict penalties will be imposed by both the IRS and state tax agencies for missing, invalid, or unreported EINs. This can affect your legal standing and federal compliance.

Failing to maintain an EIN as a foreign-owned LLC exposes you to significant federal and state administrative limitations and financial penalties.

3. Operational & Business Risks

Besides these filing penalties and administrative limitations, failure to obtain an EIN creates noteworthy operational and practical barriers for foreign-owned LLCs. These include:

• Your ability to open a U.S. business bank account.
• Being able to receive payments from American clients.
• Complying with state business regulation requirements.

a. Banking Regulations

Under the Bank Secrecy Act (31 U.S.C. §5311 et seq.), all U.S. banks must comply with Know Your Customer (KYC) and Anti-Money Laundering (AML) rules. These require banks to verify the legal identity of each customer before allowing them to open an account.

• The bank cannot use the owner’s personal identification. This is because the LLC is viewed as a separate legal entity from its owner.
• All banks are required to use an EIN as the official federal identifier.

U.S. banks must also report and verify every financial transaction made by foreign entities under the Foreign Account Tax Compliance Act (FATCA), 26 U.S.C. §6038D.

• Having an EIN allows the IRS and the bank to match your LLC account information with your taxpayer record for FATCHA reporting.
• The verification process cannot be completed without a valid EIN. In this case, your LLC cannot open and use a business bank account.

b. Working With U.S. Clients

All payments made to your LLC must be reported by U.S. companies using Form 1099-NEC. This requires each company to put its EIN in the “Recipient TIN” box.

• Without a valid EIN, the client is required to withhold 24% of their gross payment under IRC §3406(a). This is then remitted to the IRS as “Backup withholding.”
• This can only be recovered by filing a U.S. income tax return using a valid EIN.

If you don’t have an EIN, you face compliance disputes, reduced cash flow, and delayed payments when working with U.S. clients. In most cases, U.S. companies will refuse to work with foreign businesses that cannot provide a valid EIN due to the IRS reporting risk.

c. State And License Barriers

You need an EIN in most U.S. states if you want to register for business licenses, sales tax permits, and income tax accounts. You cannot complete state filings and open legally required tax accounts without one.

Example: You need to use the Delaware CRA Form (Combined Registration Application) to apply for a Delaware general business license and state tax accounts.

You must provide a valid EIN in the “Federal Employer Identification Number” field. Without one, you can’t complete the form, and so are unable to obtain a Delaware general business license. This may result in state penalties and operational delays due to conducting unlicensed business activities.

Frequently Asked Questions