How to Get an EIN for a US LLC as a Non-Resident in 2027 and 2028

An EIN, or Employer Identification Number, is the US federal tax number for a business. Despite the name, you don't need employees to have one. If you own a US LLC, you'll need an EIN to open a business bank account, use most payment processors and marketplaces, and file the LLC's tax forms with the IRS. This guide explains how to get an EIN as a non-resident, step by step.

Non-residents are often told they need a Social Security number (SSN) or an ITIN to get an EIN. That isn't true. This guide explains how to get an EIN as a non-resident in 2027 using Form SS-4, the three ways to apply without an SSN or ITIN, how long each takes, and what to do once you have the number.

This guide is general information about IRS procedures, not tax advice. Check the current Form SS-4 instructions before applying.

What an EIN is used for

For a non-resident's single-member LLC, the most important uses are usually the bank account and the annual Form 5472 filing, explained in our guide on how to set up a US LLC as a non-resident.

Before you apply: form the LLC first

The IRS issues an EIN to an existing entity, so form the LLC with the state first. You'll need:

• the LLC's exact legal name, as shown on the state's filing;
• the state of formation and date of formation;
• the LLC's US address (often the registered agent's or a business address service); and
• the number of members and whether the LLC will have employees.

If you haven't formed the LLC yet, our guide on choosing the cheapest US state for an LLC compares filing and annual fees. Biz E-Formations Inc. can form the LLC, act as registered agent and apply for the EIN for you.

The responsible party

Every EIN application names a responsible party: the individual who ultimately owns or controls the entity. For a single-member LLC, that's usually the owner. The IRS asks for the responsible party's SSN, ITIN or EIN.

If the responsible party is a non-resident with no SSN or ITIN, that's fine. You can't use the IRS online application, but you can apply by fax, mail or phone, and you write "Foreign" (or follow the current SS-4 instructions) in the taxpayer ID field for the responsible party.

How to get an EIN as a non-resident: three ways to apply

1. By fax

You complete Form SS-4 and fax it to the IRS fax number for international applicants listed in the SS-4 instructions. If you include a return fax number, the IRS generally faxes back the EIN within about four business days.

• Pros: relatively quick; written confirmation.
• Cons: you need access to a fax service (online fax services work); occasional delays.

2. By phone (international applicants)

Applicants outside the US can call the IRS international EIN line at +1 267-941-1099 (not toll-free) during IRS business hours. The IRS agent goes through the SS-4 questions with you and can issue the EIN during the call.

• Pros: the EIN can be issued the same day.
• Cons: long hold times; international call costs; you must be the responsible party or an authorised third party with a signed authorisation.

3. By mail

You post Form SS-4 to the IRS address in the instructions. Processing usually takes four to six weeks, and longer for international post.

• Pros: simple.
• Cons: slowest option.

If you have an SSN or ITIN, the IRS online EIN application is usually fastest, issuing the number immediately during IRS online service hours.

Completing Form SS-4: key lines

Mistakes on Line 1 (the legal name) and Line 9a (entity type) cause the most problems later with banks and tax filings, so check them twice.

What you receive: CP 575 and 147C

• CP 575 is the IRS notice confirming your EIN. It's mailed to the LLC's address (or the fax-back confirms the number first). Banks often ask for it.
• If you lose the CP 575, you can ask the IRS for a 147C letter, which confirms the EIN and the name associated with it. Call the IRS business line and ask for a 147C to be faxed or mailed.

Keep a PDF of both in your company records. You'll need them for bank applications, payment processor verification and future IRS correspondence.

Timeline at a glance

After you get the EIN

1. Open a business bank account. Our guide on how to open a business bank account in the US, UK and Canada explains what US banks and online providers ask for. Biz E-Formations Inc. can help non-residents with bank account applications.
2. Set up payment processors using the LLC's legal name and EIN.
3. Diarise your annual filings. A foreign-owned single-member LLC generally files Form 5472 with a pro forma Form 1120 each year, even with no income. Penalties for missing it are substantial.
4. Complete Form W-8BEN-E when asked by US payers, using the EIN.
5. Keep the state happy: pay annual reports and franchise taxes on time, and keep a registered agent.

Do you also need an ITIN?

Not to get the EIN. You may need an ITIN later if you personally have a US tax filing requirement, for example as a member of a multi-member LLC taxed as a partnership, or if a provider asks for one. Our guide on how to get an ITIN explains when it's needed and how to apply with Form W-7.

Common mistakes

1. Applying online with someone else's SSN. The responsible party must be the person who actually owns or controls the LLC. Using a nominee's SSN causes problems later.
2. Applying more than once. Duplicate EINs for the same entity cause confusion with banks and the IRS. If you've lost the number, ask for a 147C letter.
3. Wrong entity classification. Ticking "corporation" for a single-member LLC that hasn't elected corporate tax status leads to the wrong filing requirements.
4. Name mismatches. The name on the SS-4 must match the state filing exactly, or bank verification fails.
5. Forgetting Form 5472. Getting an EIN starts the clock on annual IRS filings for foreign-owned LLCs.

Changing details later

• Address change: file Form 8822-B with the IRS when the LLC's mailing address or responsible party changes.
• Responsible party change: also reported on Form 8822-B, generally within 60 days.
• Name change: the process depends on the entity type; follow the IRS guidance for business name changes, and update the state filing first.

EIN versus ITIN versus SSN

Practical scenarios

A Canadian freelancer's Delaware LLC

The owner formed a single-member Delaware LLC and called the IRS international line. The EIN was issued on the call, and the CP 575 arrived at the registered agent's address a few weeks later. The owner used the EIN and CP 575 to open an online business account and to complete a W-8BEN-E for a US client.

Two UAE-based partners in a Wyoming LLC

The partners formed a multi-member LLC and faxed Form SS-4 with a return fax number. The EIN came back in four business days. Because the LLC is taxed as a partnership, each partner later applied for an ITIN to file their own US returns.

A UK company owner who lost the CP 575

The owner had an EIN from years earlier but couldn't find the CP 575 when a bank asked for it. They called the IRS business line and asked for a 147C letter, which was faxed the same day.

Checklist

Where to get help

• IRS Form SS-4 and instructions and the IRS page on applying for an EIN.
• A US tax professional for questions about classification and filing obligations.
• Biz E-Formations Inc. for US LLC formation, registered agent service, EIN applications and help opening a US business bank account.

How your LLC is taxed after you get the EIN

The SS-4 asks how the LLC will be classified, and that choice drives your filings for years. By default:

A few points non-residents often miss:

• An LLC can elect to be taxed as a C corporation with Form 8832. That changes the filings and the tax rate, so take advice first.
• S corporation status isn't available to companies with non-resident alien shareholders, so it isn't an option for most foreign owners.
• The classification you choose should match what you tell your bank and your accountant.

Form 5472: the filing that comes with the EIN

Since 2017, a single-member LLC owned by a foreign person has had to file Form 5472, attached to a pro forma Form 1120, every year, reporting transactions between the LLC and its foreign owner or other related parties. That includes the money you put in to form the LLC and any money you take out.

Key points:

• It's due by the Form 1120 deadline (usually 15 April for calendar-year LLCs), with an extension available using Form 7004.
• It applies even if the LLC had no income.
• The penalty for failing to file a complete and accurate Form 5472 is $25,000 per form, with further penalties if failure continues after IRS notice.
• The pro forma 1120 is generally filed by fax or mail, not through ordinary e-filing.

Our guide on how to set up a US LLC as a non-resident explains Form 5472 in more detail.

Using a third-party designee

If you'd rather not call or fax the IRS yourself, Form SS-4 has a third-party designee section. By completing and signing it, you authorise a named person, such as a formation agent or accountant, to receive the EIN and answer questions about the SS-4 on your behalf. The authority ends once the EIN is assigned; it isn't a general power to deal with the IRS for you. Biz E-Formations Inc. can act as third-party designee when it forms your LLC.

State registrations after the EIN

The EIN is federal. Depending on what the LLC does and where, you may also need:

• a state tax ID or sales tax permit if you sell taxable goods or services in a state where you have tax obligations;
• state payroll registrations if you hire employees in a state; and
• a local business licence if you operate physically in a city or county.

Many non-resident LLCs selling digital services online have few state obligations beyond the annual report and any franchise tax in the formation state, but check with an advisor if you sell physical goods into the US, because sales tax rules depend on where your customers are.

EINs for other kinds of entity

The same Form SS-4 is used for other entities. Non-residents most often see:

Where the IRS sends letters

The IRS writes to the mailing address on the SS-4. Use an address where post is received and forwarded promptly, such as your registered agent or a business address service. Missing IRS letters, such as a notice about an unfiled Form 5472, is how small problems become expensive ones. Update the address with Form 8822-B if it changes.

Keeping your EIN records in order

Once the LLC has an EIN, set up a small permanent file. It saves time every time a bank, client or tax advisor asks for something:

Closing the LLC later

If you stop using the LLC, closing it properly matters for the EIN too. Dissolve the LLC with the state, file a final return (for a foreign-owned single-member LLC, a final Form 5472 with the pro forma 1120, marked final), and write to the IRS asking it to close the EIN account, quoting the EIN, the legal name and the reason. An EIN is never reassigned, but closing the account stops the IRS expecting future returns.

Avoiding EIN scams and unnecessary fees

Getting an EIN directly from the IRS is free. Some websites charge large fees to "apply" for you while doing nothing more than filling in the same form, and some imitate IRS branding. Paying a reputable formation agent or accountant to handle the application as part of a wider service is reasonable, but be cautious of sites that:

• look like an official government website but aren't on irs.gov;
• charge a high fee for the EIN alone, with no other service;
• ask for unnecessary personal information or payment for "expedited" processing that the IRS doesn't offer.

Likewise, be wary of unsolicited calls or emails claiming to be from the IRS about your EIN. The IRS normally writes by post to the address on your SS-4.

Quick answers for common situations

• "I formed my LLC months ago and never got an EIN." Apply now; the EIN is issued with the date you apply, and you can still meet your filing obligations.
• "My agent got the EIN but I don't have the letter." Ask the agent for the CP 575, or request a 147C from the IRS yourself as the responsible party.
• "The bank says the name doesn't match." Compare the name on the CP 575 with the state filing. If they differ, correct the IRS record before reapplying to the bank.
• "I moved country." Update the responsible party's address and the LLC's mailing address with Form 8822-B so IRS letters still reach you.

Key takeaways

• Non-residents can get an EIN without an SSN or ITIN by phone, fax or mail using Form SS-4.
• The IRS international line can issue the EIN during the call; fax takes about four business days.
• Form the LLC first and use its exact legal name on the SS-4.
• Keep the CP 575 notice, or ask the IRS for a 147C letter if it is lost.
• A foreign-owned single-member LLC must file Form 5472 with a pro forma Form 1120 every year.

Related guides

• How to set up a US LLC as a non-resident
• How to get an ITIN
• How to open a business bank account in the US, UK and Canada
• How to choose the cheapest US state to form an LLC

The bottom line

A non-resident can get an EIN without an SSN or ITIN. Form the LLC first, complete Form SS-4 carefully, and apply by phone for a same-day number, by fax for a number in about four business days, or by mail if you aren't in a hurry. Save the CP 575, then open your bank account and put the annual IRS filings in your calendar.