A foreign owner can get an EIN with no SSN or ITIN by filing Form SS-4 by fax or by calling the IRS international line at +1-267-941-1099 — directly from the IRS it is free. The online EIN application requires an SSN or ITIN, which leads many foreign owners to assume they're blocked entirely. They aren't; the online tool is just one of three application channels, and it's the only one with that restriction.
Key facts
- Form SS-4 is the paper application for an Employer Identification Number, and it's the identical form the IRS uses whether the applicant is a US citizen starting a corporation or a foreign individual forming a single-member LLC (IRS: About Form SS-4).
- The online EIN application requires a US SSN or ITIN as "responsible party" — foreign owners use fax or phone instead, and neither of those channels asks for anything the online tool requires.
- Fax turnaround is typically about 4 business days; phone applications can issue the EIN the same call, making phone the faster of the two whenever the call actually connects.
- An EIN obtained directly from the IRS costs $0, at every stage of the process — application, issuance, and confirmation letter alike. Third-party "EIN filing services" charge for the phone call or fax you could make yourself.
- The confirmation letter (CP 575) is the only proof of the EIN — keep it; the IRS does not re-issue it casually if lost.
- The same SS-4 works for every entity type — corporation, partnership, single-member LLC — so nothing about the form itself singles out a foreign-owned disregarded entity for different treatment.
What the SS-4 asks — and how to answer the tricky lines
Most of Form SS-4 is straightforward business information (legal name, address, reason for applying). Two lines cause the most confusion for foreign owners:
- Line 7b (SSN/ITIN/EIN of responsible party): write "Foreign". This is the standard, accepted entry for a non-resident individual with no US tax ID — it is not a workaround, it's the documented process (IRS SS-4 instructions).
- "Responsible party": for a single-member foreign-owned LLC, this is almost always the owner personally — the individual who ultimately controls the entity, not a registered agent or formation-service employee. Naming a third party as responsible party can create headaches later if that party needs to be changed on IRS records.
Everything else — entity type (LLC, disregarded for tax purposes), reason for applying ("started new business"), principal business address — gets filled in normally.
A few other lines worth getting right the first time: the entity's principal business address can be a foreign address — the IRS does not require a US mailing address to issue an EIN, though a US address (a registered agent's, for example) can make receiving IRS correspondence more reliable afterward. The "date business started" should reflect the LLC's actual state formation date, not the date the SS-4 itself is being filed, since a mismatch here is a common, avoidable source of follow-up correspondence.
Fax route vs. phone route
| Fax | Phone (international line) | |
|---|---|---|
| Who can use it | Anyone, including foreign applicants | Foreign applicants (no US address/SSN) |
| Typical turnaround | ~4 business days | Often issued on the call |
| What you need ready | Completed, signed SS-4 | Answers to the same SS-4 questions, verbally |
| Cost | $0 | $0 (standard international call charges apply) |
The international line — +1-267-941-1099 — is not toll-free and is staffed during limited US business hours, but for a foreign owner who wants the EIN immediately rather than waiting on a fax, it's the faster path.
The mail option (slower, rarely necessary)
A third channel exists — mailing a completed SS-4 to the IRS — but it's slower than fax and offers no advantage over it for a foreign applicant with no US address, since fax reaches the same processing center faster and at no cost. Mail is mostly relevant when a fax machine genuinely isn't available; where one is, fax is strictly the better version of the same paper-application process.
What formation services charge for vs. what the IRS charges
A number of LLC-formation companies bundle "EIN acquisition" into their packages for $100–$300 or more. What's actually being sold is someone filling out the SS-4 and making the fax or call on your behalf — a real convenience if you'd rather not navigate IRS phone trees, but not a fee the IRS itself requires. Filed directly, an EIN costs nothing at any point in the process. This distinction matters most under time pressure: a formation service can be genuinely worth paying for when a filing deadline is close and there's no free time to sit on hold with the IRS, but it's worth knowing the underlying service being purchased is convenience, not access — nothing about the process is gated behind a paid intermediary.
After the EIN arrives: the letter to keep
Once issued, the IRS sends a confirmation notice — Form CP 575 — showing the EIN and the entity's name and address exactly as filed. This is the document banks, payment platforms, and your own Form 5472 filing will reference. If it's lost, the IRS can issue an EIN verification letter (147C) as a substitute, but that requires calling the Business & Specialty Tax Line and verifying identity — smoother to simply keep the original.
Because the pro-forma Form 1120 and Form 5472 package requires the EIN to already exist before it can be filed, owners racing an April or October deadline should treat getting the EIN as the first task on the calendar, not something to handle in parallel. A fax that takes four business days, submitted with only a few days of runway left before a deadline, can leave no time to actually prepare and send the return itself.
Common rejection causes
- Line 7b left blank instead of "Foreign" — SS-4s are routinely rejected or delayed for this.
- Responsible party mismatch — naming an entity (like a formation service) instead of the actual controlling individual.
- Illegible faxes — low-resolution scans are a frequent, avoidable cause of processing delays.
- Entity name inconsistency — the SS-4's legal name must match the state formation documents exactly, including punctuation ("LLC" vs. "L.L.C.").
- Foreign address formatting — some faxes get flagged for manual review when a foreign address doesn't fit the form's US-oriented address fields cleanly; spelling out the country name in full, rather than abbreviating it, reduces this.
Frequently asked questions
Can I really get an EIN with no SSN or ITIN at all? Yes. File Form SS-4 by fax, or apply by phone through the IRS international line, writing or stating "Foreign" for the responsible party's identifying number. No SSN or ITIN is required for either channel.
Is the IRS international EIN line free to call? The IRS doesn't charge for the call, but it isn't a toll-free number, so your phone provider's standard international rates apply.
How long does the fax method take? Typically around four business days, though this can extend during high-volume periods. The phone method is usually faster if the call connects and the applicant has all SS-4 information ready.
What if I lose my EIN confirmation letter? Call the IRS Business & Specialty Tax Line to request an EIN verification letter (Form 147C) as a substitute — the process requires verifying your identity as the responsible party, so keeping the original CP 575 is simpler.
Written by Ifetoluwase Samuel Pirisola, Managing Director of Caldwell Tax Services, LLC — July 2026. General information, not tax advice for your specific situation. Start your intake if you'd like help getting an EIN set up correctly the first time.
Sources: IRS: About Form SS-4 · IRS: How to apply for an EIN · Glossary