Omer Muneer Qazi
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How to Get an EIN Without an SSN or ITIN: A Line-by-Line Guide for Foreign LLC Owners

By Omer Muneer Qazi · Updated 2026-10-29 · 9 min read

This is general information, not legal, tax, financial, medical or security advice. Rules and prices change, so confirm details with the official sources linked below or a qualified professional.

You can get an EIN without an SSN by completing IRS Form SS-4 with "foreign" on line 7b, then calling the IRS international line (267-941-1099) or faxing the form to 304-707-9471. Phone applications can be finished in a single call. Fax usually takes about 4 business days, and mail about 4 weeks. Foreign owners without a US address can't use the online application.

This is general information, not legal/tax/financial advice. Check the latest IRS SS-4 instructions before filing.

Key takeaways

  • The IRS online EIN tool is only for applicants with a US location whose responsible party has an SSN, ITIN or EIN.
  • International applicants can apply by phone (267-941-1099), fax (304-707-9471 from outside the US) or mail.
  • On line 7b, write "foreign" if you aren't eligible for an SSN or ITIN. Don't leave it blank.
  • For a foreign-owned single-member LLC, the IRS asks you to write "Foreign-owned U.S. disregarded entity-Form 5472" on line 9a.
  • The IRS issues only one EIN per responsible party per day. Apply once, by one method.

Why you need an EIN

An EIN is the LLC's federal tax ID. In practice you need it to:

  • Open a business account with most US banks and fintechs
  • Activate payment processors beyond limited pre-EIN modes
  • File the annual pro forma Form 1120 and Form 5472 that foreign-owned single-member LLCs must submit (see the Form 5472 guide)
  • Give US clients a Form W-9 or W-8 where appropriate

The IRS also reminds applicants that an EIN is for business activities only and doesn't replace an individual SSN or ITIN.

The three ways to apply from outside the US

Method Who can use it Contact Typical timing (per IRS)
Phone International applicants only 267-941-1099, 6 a.m.–11 p.m. ET, Mon–Fri EIN given during the call
Fax Anyone 304-707-9471 (outside the US); 855-215-1627 (inside the US, no US location) Generally within 4 business days
Mail Anyone IRS, Attn: EIN International Operation, Cincinnati, OH 45999 About 4 weeks

Contact details are from the IRS Instructions for Form SS-4 (Rev. December 2025), as of October 2026. The IRS notes that numbers "may change without notice", so check the instructions before you send anything.

Which should you choose? If you can call during US hours and speak clearly about your business, the phone is fastest. Fax is the next best option, and online fax services work if you don't own a machine. Mail is a last resort.

Filling out Form SS-4: the lines that trip up foreign owners

Download the fillable SS-4 from IRS.gov. Here's how to handle the lines that matter for a single-member LLC owned by a non-US person.

Enter the LLC name exactly as it appears on your Articles of Organization, including "LLC".

Lines 4a–4b and 5a–5b: Addresses

Line 4 is the mailing address, where the IRS sends notices. A foreign address is allowed. Write out the country name in full, without abbreviating it. Lines 5a–5b are for a physical street address if it's different, and can't be a P.O. box.

Think about where you'll actually receive IRS letters. Your EIN confirmation and future notices go to this address.

Line 6: County and state of principal business

Enter where the business is primarily located. If that's outside the US, follow the form's instructions carefully and keep your answer consistent with lines 4–5.

Lines 7a–7b: Responsible party

This must be a natural person who ultimately owns or controls the LLC, which for most single-member LLCs is you. On 7b, enter your SSN or ITIN if you have one. Otherwise enter "foreign" (or N/A). The IRS says an entry is required.

Lines 8a–8c: LLC questions

Answer "Yes" to 8a (it is an LLC) and enter 1 member on 8b for a single-member LLC.

Line 9a: Type of entity

For a foreign-owned single-member LLC, the SS-4 instructions say to check "Other" and write "Foreign-owned U.S. disregarded entity-Form 5472". This tells the IRS to expect the annual Form 5472 filing.

If you plan to elect corporate taxation, the instructions describe a different entry. Get advice before doing that.

Line 10: Reason for applying

The instructions suggest "Other" with "Foreign-owned U.S. disregarded entity filing Form 5472". Some applicants use "Started new business" instead. Either way, be consistent with line 9a.

Line 11: Date business started

For foreign applicants, this is the date you began or acquired a business in the United States. Usually that's your formation date.

Line 12: Closing month of accounting year

Most single-member LLCs use December.

Lines 13–15: Employees

If you expect no US employees, enter zero and N/A as the instructions describe.

Lines 16–17: Principal activity

Check the closest box (often "Other") and describe your actual work on line 17, for example "Software development services for business clients". Vague answers cause follow-up questions.

Line 18 and third-party designee

Line 18 asks whether this entity has applied for an EIN before. If a formation service or accountant will receive the EIN for you, complete the Third Party Designee section and sign the form. The designee's authority ends once the EIN is issued.

Step-by-step: applying by phone

  1. Fill in and sign Form SS-4 first. The IRS says it's helpful to complete it before calling.
  2. Call 267-941-1099 during 6 a.m.–11 p.m. Eastern, Monday to Friday. Convert that to your local time. From Pakistan (UTC+5) this is roughly late afternoon to early morning, depending on US daylight saving.
  3. Answer the agent's questions using your SS-4.
  4. Write the EIN in the top-right corner of your SS-4, then sign and date it.
  5. If the agent asks, fax or mail the signed SS-4 within 24 hours to the address they give you.
  6. Keep a copy. The confirmation letter arrives later by post.

Step-by-step: applying by fax

  1. Complete and sign SS-4.
  2. Include a fax number where you can receive the reply.
  3. Fax to 304-707-9471 (from outside the US).
  4. Wait roughly 4 business days, as the IRS quotes. If nothing arrives after a reasonable wait, don't send a second application right away. Call the IRS to check status first. Duplicate applications risk two EINs.

Using a service such as Stripe Atlas

If you form through Stripe Atlas, Atlas files the SS-4 for you and asks you to sign Form 8821 so it can contact the IRS on your behalf. Atlas's docs say that without an SSN, the EIN typically arrives 10–35 business days after incorporation. With an SSN, a US address and a US phone number it's 1–2 business days. Atlas also lets you accept US card payments and receive payouts (up to $100,000) before the EIN arrives.

Mistakes that cause delays

  • Two applications by two methods. The IRS limits issuance to one EIN per responsible party per day and asks you to use one method per entity.
  • Listing a company as the responsible party. Unless the applicant is a government entity, it must be an individual.
  • Abbreviating the country name in the address fields.
  • A vague business description on line 17.
  • Forgetting the signature when you authorize a third-party designee. Without it, the authorization isn't valid.
  • Not updating the IRS after changes. If the responsible party, address or location changes, file Form 8822-B. Responsible-party changes must be reported within 60 days.

From experience: When I've helped foreign founders with EIN paperwork, the biggest time-saver was writing a one-line, concrete business description and using the same wording everywhere: the SS-4, the bank application and the payment-processor profile. Mismatched descriptions trigger extra compliance questions.

After you get the EIN

  • Save the EIN notice (the IRS's confirmation letter) as a PDF. Banks often ask for it.
  • Add the EIN to your operating agreement records.
  • Calendar the Form 5472 deadline: the 15th day of the 4th month after year-end (April 15 for calendar-year LLCs).
  • Apply to banking and payment providers that accept your country of residence. See best US business bank accounts for non-residents.

Troubleshooting: when the EIN doesn't arrive

  • No fax reply after a reasonable wait. Call the IRS to ask about status before you send anything else. The SS-4 instructions give 800-829-4933 for status checks on mailed applications. International callers can also use the 267-941-1099 line during its hours.
  • The IRS asks for more information. Reply exactly as requested and keep copies. Vague answers to line 16–17 questions are the usual trigger.
  • You received two EINs. Don't use both. Get professional help to have the duplicate handled, and use one EIN consistently on every filing.
  • Your address changed before the letter arrived. File Form 8822-B so future notices reach you.

Checklist

  • [ ] LLC formed and Articles saved
  • [ ] SS-4 completed with "foreign" on 7b (if applicable)
  • [ ] Line 9a: "Other – Foreign-owned U.S. disregarded entity-Form 5472"
  • [ ] Concrete business description on line 17
  • [ ] One method chosen (phone or fax)
  • [ ] Signed form kept, EIN written on it
  • [ ] EIN letter saved and deadlines calendared

Next steps

Sources

  • IRS, Instructions for Form SS-4 (Rev. December 2025): https://www.irs.gov/instructions/iss4
  • IRS, Instructions for Form 5472 (Rev. December 2024): https://www.irs.gov/instructions/i5472
  • Stripe Docs, How to incorporate your company (Atlas): https://docs.stripe.com/atlas/signup
  • Stripe Support, Stripe Atlas: https://support.stripe.com/questions/stripe-atlas

Frequently asked questions

Can I apply for an EIN online without an SSN?

No. The IRS online EIN application is only for applicants with a legal residence, principal place of business or principal office in the United States or a US territory, and the responsible party must have an SSN, ITIN or EIN. Foreign owners without a US location must apply by phone (international applicants only), fax or mail using Form SS-4.

What is the IRS phone number for international EIN applicants?

267-941-1099. It isn't toll-free, and it's staffed 6:00 a.m. to 11:00 p.m. Eastern time, Monday to Friday, per the December 2025 SS-4 instructions. Complete Form SS-4 before you call. The agent uses it to set up the account, and may ask you to fax or mail the signed form within 24 hours.

How long does it take to get an EIN by fax from outside the US?

The IRS says the Fax-TIN program generally returns an EIN within 4 business days. From outside the United States, fax Form SS-4 to 304-707-9471 and include your own fax number so the IRS can reply. By mail the IRS quotes about 4 weeks. Real-world times vary with IRS workload.

What do I write in the SSN/ITIN box on Form SS-4 if I don't have one?

On line 7b, enter 'foreign' or 'N/A' if the responsible party doesn't have and isn't eligible for an SSN or ITIN. The IRS instructions say an entry is required, so don't leave it blank. The responsible party must be an individual, not another company.

Do I need an ITIN before applying for my LLC's EIN?

No. An ITIN is a personal tax number for individuals who must file US tax returns. Your LLC can get an EIN with 'foreign' entered on line 7b. You might need an ITIN later for other reasons, such as filing a personal US return, but it isn't required to get the company's EIN.

OQ
Omer Muneer Qazi
Fractional CTO and Solutions Architect with 15+ years building ecommerce, SaaS, AI and healthtech products for clients in the US, UAE, Canada and Malaysia. More about Omer · Work with me

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