July 19, 2026 · Gullia Filing Team
EIN for Non-Residents: How to Get a US EIN (Form SS-4)
Foreign founders can obtain a US Employer Identification Number (EIN) without an SSN or ITIN by filing Form SS-4 via fax or mail in 2026. This guide details the exact steps for non-resident compliance.
Non-residents get a US Employer Identification Number (EIN) by completing IRS Form SS-4 and submitting it by fax or mail, because the IRS online EIN assistant requires the responsible party to hold an SSN or ITIN. On line 7b, a responsible party with no US taxpayer identification number writes "Foreign". Circumstances differ between applicants, so confirm the current process on the IRS EIN pages before you file.
Last reviewed: August 2026. IRS forms, fax numbers and processing times change. This article is general information, not tax or legal advice.
What an EIN is, and when a non-resident actually needs one
An EIN is a nine-digit federal tax identification number for a business entity. It is not a personal tax ID and it does not give you a US immigration status, a credit history, or the right to work in the US.
You will usually need one if you:
- Formed a US LLC or corporation and need to open a US business bank account or onboard with a payment processor.
- Must file US federal returns for the entity, including the Form 5472 with pro-forma Form 1120 that applies to most foreign-owned single-member LLCs.
- Will hire employees in the US or make payments subject to withholding.
- Need to register with a marketplace or platform that asks for a US tax ID for the business.
An EIN is issued to the entity. Getting one does not by itself create a US tax liability, and it does not replace an ITIN, which is a personal identification number for individuals with a US filing requirement.
Eligibility and the responsible party
The IRS issues an EIN to an entity that has a valid business purpose and a responsible party: a natural person who ultimately owns or controls the entity, or exercises effective control over it. Key points:
- The responsible party must be an individual, not another company, unless the applicant is a government entity or the exception for certain registered entities applies.
- They do not need an SSN or ITIN, but if they have one it must be entered on line 7b.
- The person listed should genuinely control the entity. Naming a nominee or a service provider as responsible party is not the intended use of the field, and the IRS expects updates on Form 8822-B when the responsible party changes.
Whether a particular applicant qualifies depends on the entity type, ownership and where it is registered. Do not assume every non-resident applicant is treated identically.
How to apply: step by step
- Form the US entity first. You need the approved formation documents and the exact legal name as filed with the state. If you are still choosing, see our comparison of the best state to form an LLC for non-residents.
- Download the current Form SS-4 and its instructions directly from the IRS. Older revisions get rejected.
- Choose the responsible party and confirm whether they hold an SSN or ITIN.
- Complete the form, paying particular attention to the lines listed below.
- Sign it. An unsigned SS-4 will not be processed. If a third party is applying on your behalf, complete the Third Party Designee block, including the designee's signature and the applicant's signature authorising them.
- Submit by the method available to you (fax or mail for applicants with no US principal place of business).
- Wait, and do not resubmit. Duplicate submissions create duplicate EINs, which take months to resolve.
- Store the CP 575 confirmation notice. Banks ask for it. If you lose it, request a 147C letter from the IRS.
The SS-4 fields foreign applicants get wrong
| Line | What goes there | Common mistake |
|---|---|---|
| 1 | Exact legal name of the entity as registered with the state | Using a trade name or an abbreviated version |
| 2 | Trade name / DBA, if any | Repeating the legal name |
| 3 | Executor, administrator or trustee, where relevant | Entering a service provider that is not one |
| 4a-4b | Mailing address for IRS correspondence | Using an address the applicant cannot actually receive mail at |
| 5a-5b | Physical location of the business | Leaving it blank when the business operates abroad |
| 7a | Name of the responsible party | Naming a company instead of an individual |
| 7b | SSN, ITIN or the word "Foreign" | Leaving it blank, which stops processing |
| 8a-8c | Whether the applicant is an LLC, number of members, country of organisation | Marking single-member when there are two owners |
| 9a | Entity type and, for LLCs, the tax classification | Choosing a classification the entity has not actually elected |
| 10 | Reason for applying | Selecting "banking purpose" when the entity was newly started |
| 11 | Date the business started or was acquired | Using the application date instead of the formation date |
| 16-17 | Principal activity and description | Vague entries such as "consulting" with no detail |
| 18 | Whether the applicant has ever received an EIN | Answering "no" when a prior EIN exists |
| Third Party Designee | Designee details, signature and authorisation | Leaving the signature or authority block incomplete |
Addresses: virtual offices and registered agents
You can use a mailing address provided by a registered agent or a virtual office on line 4, provided you reliably receive post there. Line 5 should reflect where the business is physically operated, which for a fully remote founder is usually their address abroad. Using a mail-forwarding address you do not monitor is a practical risk rather than a rules problem: IRS notices, including the CP 575, arrive by post.
Submission methods
| Method | Who can use it | Notes |
|---|---|---|
| Online EIN assistant | Responsible party with an SSN or ITIN, principal business in the US | Number issued immediately during the session |
| Fax | Applicants with no US principal place of business | The IRS publishes the current international fax number in the SS-4 instructions; include a return fax number |
| Applicants with no US principal place of business | Slowest route; use trackable delivery where possible | |
| Phone (international applicants) | Where the IRS currently offers it | Availability and hours change; check the IRS international applicants page before relying on it |
Always take the current fax number, mailing address and phone availability from the IRS instructions for Form SS-4 or the EIN for international applicants page rather than from third-party articles, including this one.
Processing times
The IRS does not guarantee a turnaround for paper or fax applications, and published timelines fluctuate with IRS workload. Fax submissions are generally faster than mail, and online issuance is immediate but unavailable without an SSN or ITIN. Plan your bank onboarding on the assumption that a paper application may take several weeks, and check the IRS's current processing status pages rather than assuming a fixed figure.
Why applications get delayed or rejected
- Line 7b left blank. Write "Foreign" if there is no SSN or ITIN.
- Missing or unauthorised signature, including an incomplete Third Party Designee block.
- Entity name mismatch between the SS-4 and the state formation documents, even by a punctuation mark.
- Applying before the state approves the formation.
- Duplicate applications sent by fax and mail, or resent after a short wait.
- An existing EIN for the same entity that was not disclosed on line 18.
- Illegible faxes. Type the form rather than handwriting it where possible.
After you receive the EIN
- The CP 575 notice is your original confirmation. Banks and processors ask for it, and it cannot be reissued; a 147C letter is the replacement the IRS will provide.
- Report a change of responsible party or address on Form 8822-B.
- Remember the ongoing filings. A foreign-owned single-member LLC generally must file Form 5472 with a pro-forma Form 1120 each year even with no US income, and penalties for non-filing are substantial. Beneficial ownership reporting obligations also apply to many US entities; check the current FinCEN rules for your entity type.
Reason for applying, designees and the BOI link
Line 10 asks why you are applying. Foreign founders usually select "Started a new business"; "Compliance with IRS withholding regulations" applies where the entity needs the number for withholding rather than a new trade. A single-member foreign-owned LLC is normally a disregarded entity for income tax, and it still needs an EIN because Form 5472 and the pro forma Form 1120 are filed under it.
If you appoint a third party designee, the authority granted in that block ends as soon as the EIN is issued and the notice is released, so the designee cannot act on the account afterwards. Keep the designee signature and authority lines complete: an unsigned block is one of the most common causes of a returned application.
The online EIN assistant closes the session when the responsible party has no SSN or ITIN, which is why fax or mail is the working route for non-residents. When faxing, use a service that issues a transmission confirmation and keep it: it is the only evidence of the submission date if the IRS has no record.
Your EIN also feeds the Beneficial Ownership Information report. The number is a required field, so an EIN delay can push a new entity past its BOI deadline and expose it to FinCEN late-filing penalties. Treat the EIN application and the BOI filing as one sequence, not two unrelated tasks.
Questions about: EIN for Non-Residents: How to Get a US EIN (Form SS-4)
6 curated questions answered directly for this topic. Unique to this post.
Yes. The IRS allows a responsible party with no US taxpayer identification number to write "Foreign" on line 7b of Form SS-4 and submit it by fax or mail rather than online. Individual circumstances still determine what the IRS requires.