Foreign owners of U.S. LLCs can obtain an EIN from the IRS without a Social Security Number by calling the IRS international line, faxing Form SS-4, or mailing the application. An EIN is required before filing Form 5472.
Before you can file Form 5472 - or open a U.S. business bank account - your U.S. LLC needs an Employer Identification Number (EIN). As a foreign owner without a U.S. Social Security Number (SSN), you cannot use the IRS online EIN tool. But there are three alternative methods that work reliably for international applicants.
The IRS's online EIN assistant requires the responsible party (the person applying) to have a valid U.S. Taxpayer Identification Number - either an SSN or ITIN. Foreign individuals without either of these must use an alternative application method. This is a common frustration for international LLC owners.
You can call the IRS international line at +1 267-941-1099, Monday–Friday, 6:00 AM to 11:00 PM Eastern Time. Have your completed Form SS-4 ready before calling. An IRS agent will walk you through the application and issue your EIN by the end of the call. This is the fastest method and is available to applicants outside the United States. Note: the caller must be authorized to receive the EIN (typically the owner or a designated third party with a completed Form 2848).
Complete Form SS-4 and fax it to +1 855-641-6935 (for domestic fax from the U.S.) or check the current IRS international fax number in the Form SS-4 instructions. The IRS will fax your EIN back to you within 4 business days. Make sure to include a valid fax number for the response on your Form SS-4.
Mail your completed Form SS-4 to: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. This is the slowest method and is generally only used when fax is not available. Given that Form 5472 has fixed deadlines, mail applications should be sent well in advance.
Line 1: Your LLC's exact legal name as registered with the state. Line 7a: Your name as the responsible party (the foreign owner). Line 7b: Leave blank if you have no SSN or ITIN - the IRS allows this for international applicants. Line 9a: Select 'LLC' and enter '1' for a single-member LLC. Line 10: Select 'Started a new business.' Line 11: Enter the date the LLC was formed. Line 12: Select 'December' for calendar-year filers. This tells the IRS your fiscal year end.
Do I need an ITIN as well as an EIN?
The EIN belongs to the LLC entity. If you as an individual foreign owner have U.S.-source income requiring personal U.S. tax reporting, you may also need an Individual Taxpayer Identification Number (ITIN) via Form W-7. For filing Form 5472 itself, only the LLC's EIN is required.
Can I hire someone to apply for my EIN?
Yes. A third-party designee can apply for the EIN on your behalf using Form SS-4, but you must formally authorize them in Section 18 of the form. Many registered agent services and tax professionals offer this service.
How long does an EIN last?
An EIN is permanent and does not expire. It stays with the LLC for its entire existence, even if ownership changes. If the LLC is dissolved, the EIN is retired and cannot be reassigned to a new entity.
I already have an EIN from a previous business. Can I use it for my new LLC?
No. Each legal entity requires its own unique EIN. You must apply for a new EIN for each new LLC you form.
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