A non-US resident can obtain an Employer Identification Number for a U.S. LLC even without a Social Security Number or ITIN. The application is made with IRS Form SS-4 rather than the online EIN assistant.
Reviewed by John Pereira, Head of Content. Last reviewed September 28, 2026. This is general information, not legal or tax advice.
Quick answer
If the LLC's responsible party has no SSN or ITIN and is not eligible for one, the current IRS instructions allow "foreign" or "N/A" on line 7b. The responsible party must still be an individual, and the rest of Form SS-4 must match the LLC's formation documents.
What you need
Before completing Form SS-4, gather:
- the exact legal name of the LLC;
- the U.S. mailing address used for IRS correspondence;
- the responsible party's full legal name and foreign address;
- the LLC's state and date of formation;
- the reason for applying; and
- the expected principal business activity.
How to apply without an SSN
- Download the current Form SS-4.
- Complete the LLC and responsible-party information exactly as shown in the formation documents.
- If the responsible party has no SSN or ITIN and is ineligible for one, follow the current IRS instruction for line 7b.
- Sign and date the application.
- Submit it using the method and contact details in the current IRS instructions for international applicants.
- Keep the submission confirmation and EIN assignment letter permanently.
Online application versus Form SS-4
The IRS online EIN assistant is generally designed for applicants whose principal business is in the United States or U.S. territories and whose responsible party has a valid taxpayer identification number. Foreign applicants who do not meet those conditions use Form SS-4.
Common mistakes
- using a trade name instead of the LLC's exact legal name;
- listing a company instead of an individual as the responsible party;
- entering an address that cannot reliably receive IRS mail;
- submitting duplicate applications while the first is still processing; and
- relying on an old form or outdated fax number.
After receiving the EIN
Keep the IRS assignment notice with the Articles of Organization. Banks, payment processors and tax preparers may request it. Foreign-owned single-member LLCs should also review their potential Form 5472 obligations and annual state compliance.
Frequently asked questions
Can I get an EIN without an SSN or ITIN?
Yes. An eligible foreign responsible party can apply with Form SS-4 and follow the IRS instructions for line 7b.
Is an EIN the same as an ITIN?
No. An EIN identifies a business for federal tax administration. An ITIN identifies an individual who needs a U.S. taxpayer identification number but is not eligible for an SSN.
Is the EIN application free?
The IRS does not charge a fee to issue an EIN. Formation companies may charge for preparing and submitting the application.
Can a non-resident use the IRS online EIN assistant?
Usually not when the responsible party lacks a valid U.S. taxpayer identification number. In that situation, use Form SS-4 and the current instructions.
Official sources
Verify every submission detail using the current IRS Form SS-4 instructions and the IRS EIN application page.