How to Get an EIN for a Non-Resident LLC in 2026 (No SSN Needed)
Get an EIN for your non-resident or foreign-owned LLC in 2026 without an SSN. Form SS-4 line-by-line guide, correct IRS fax numbers and real timelines.
Introduction
You formed a U.S. LLC from abroad. Now the bank, Stripe, and Amazon all ask for one thing: an EIN. If you are wondering how to get an EIN for an LLC as a non-resident in 2026, the good news is that you do not need a Social Security Number, a U.S. address, or a trip to the United States.
This guide walks you through the exact process, the Form SS-4 lines that confuse most foreign owners, and the yearly IRS filing that starts the moment your EIN is issued.
Quick answer: A non-resident can get an EIN for a U.S. LLC by completing IRS Form SS-4 and sending it by fax, mail, or (for international applicants) phone. If you have no SSN or ITIN, enter "Foreign" on line 7b. The EIN is free. By fax, the IRS generally responds within 4 business days; by mail, in about 4 weeks.
Key Takeaways
An EIN is free from the IRS. You only pay if you hire someone to apply for you.
No SSN or ITIN is required. The IRS instructions allow "Foreign" or "N/A" on line 7b.
The IRS online EIN application is not available if you have no SSN or ITIN, so you apply by fax, mail, or phone.
The responsible party must be a real person, not a company.
A foreign-owned single-member LLC must file Form 5472 with a pro forma Form 1120 every year after it gets its EIN.
What You Need Before You Apply
The IRS expects your LLC to exist before you request its EIN. Applying too early can link the EIN to a name the state later rejects.
Have these ready before you start:
Approved formation document: Articles of Organization or Certificate of Formation from your state
Exact LLC name as it appears on that document
Mailing address: a U.S. registered agent address or your foreign address (both are accepted)
Responsible party details: the full name of the owner who controls the LLC
Business activity: a short, specific description, such as "online retail of skincare products"
Formation date shown on your approved document
A fax number if you will apply by fax, so the IRS can fax the EIN back
A practical tip: many U.S. banks prefer an EIN letter that shows a U.S. address. If you plan to open a U.S. business bank account, a registered agent address on line 4a often makes that step easier.
How to Get an EIN for an LLC as a Non-Resident in 2026: Step by Step
Form your LLC first. Wait until the state approves your filing, then keep the approval document with your application.
Download Form SS-4. Use the current version and its instructions from IRS.gov. The form is fillable, so you can type it and print it.
Complete the key lines correctly. The table below covers the lines foreign owners get wrong most often.
Sign and date the form. For a single-member LLC, sign as the owner, for example "Jane Doe, Member."
Send it by fax, mail, or phone. Fax is usually the best balance of speed and proof of sending.
Save your confirmation. Keep the EIN notice the IRS sends you. Banks and payment platforms will ask for it.
Form SS-4 Key Lines for a Foreign-Owned Single-Member LLC
| Line | What to Enter | Why It Matters |
|---|---|---|
| 1 | LLC legal name, exactly as on your state document | A name mismatch can delay or block the EIN |
| 4a–4b | Mailing address (U.S. or foreign, full country name) | This address appears on your EIN letter |
| 7a | Your full name as the owner | Must be an individual, never a company |
| 7b | Your SSN or ITIN, or "Foreign" if you have neither | The IRS allows "Foreign" or "N/A" here |
| 8a–8c | Yes; 1 member; Yes (organized in the U.S.) | Confirms a U.S. single-member LLC |
| 9a | Other: "Foreign-owned U.S. disregarded entity-Form 5472" | Wording taken from the IRS instructions |
| 10 | Other: "Foreign-owned U.S. disregarded entity filing Form 5472" | Tells the IRS why you need the EIN |
| 13 | 0 / 0 / 0 if you have no U.S. employees | Leaving it blank can cause questions |
| 18 | No, unless this LLC was issued an EIN before | Prevents duplicate EINs |
Multi-member LLCs are treated as partnerships by default and check "Partnership" on line 9a instead. If you plan to elect C corporation treatment, confirm the right entries with a tax professional first.
Where to Send Form SS-4 and How Long It Takes
The IRS uses two sets of fax numbers and addresses. Which one you use depends on whether the business has a legal residence, principal place of business, or principal office in a U.S. state.
Principal business in one of the 50 states or D.C.:
Fax: 855-641-6935
Mail: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999
No legal residence, principal place of business, or office in any state:
Fax: 855-215-1627 (within the U.S.) or 304-707-9471 (outside the U.S.)
Mail: Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999
Phone: 267-941-1099, Monday to Friday, 6 a.m. to 11 p.m. Eastern (not toll-free)
Pick one method only. Sending the same form twice can create duplicate records and slow things down.
Processing time: The IRS states that fax applications are generally answered within 4 business days and mailed applications in about 4 weeks. In practice, international applications often take longer, especially from January to April. If a reasonable time passes with no reply, call the IRS Business and Specialty Tax Line at 800-829-4933 to check the status before you send anything again.
Fax numbers can change without notice, so confirm them on the IRS Where to File page on the day you send.
Common Mistakes That Delay Your EIN
Most delays come from small form errors, not complex tax issues. Avoid these:
Listing a company as the responsible party. The IRS requires an individual on line 7a.
Using someone else's SSN. Never borrow a U.S. person's SSN to speed things up. The responsible party must be the real owner, and false information can lead to penalties.
Applying before the LLC is approved. Wait for the state's approval first.
Leaving required lines blank. The IRS asks for "N/A" or "0" where a line does not apply.
Forgetting your return fax number. Without it, the IRS cannot fax the EIN back.
Sending the form twice. Duplicate applications cause confusion and can create a second EIN.
Trying the online application without an SSN or ITIN. It will not work for most non-residents.
After You Get Your EIN: The Filing Most Owners Miss
Your EIN is the start of your IRS obligations, not the end. A U.S. single-member LLC wholly owned by a foreign person must file Form 5472 with a pro forma Form 1120 every year it has a reportable transaction.
Reportable transactions are broader than most owners expect. Money you put into the LLC, money you take out, loans between you and the LLC, and expenses you pay personally for the LLC all count.
Example: Ali, a founder in Pakistan, forms a Wyoming LLC and deposits $1,500 to open its bank account. The LLC has no sales that year. That deposit is still a reportable transaction, so the LLC must file Form 5472.
Key points to remember:
Deadline: April 15 for calendar-year LLCs, or October 15 with a Form 7004 extension
Filing method: fax or mail only; foreign-owned disregarded entities cannot e-file this return
Penalty: $25,000 per form, per year, for a late, missing, or substantially incomplete filing
For the full rules, read our Form 5472 filing requirements guide and our Form 5472 fax filing guide.
Frequently Asked Questions
Can I establish an LLC as a non-resident in the USA?
Yes. No U.S. state requires LLC owners to be citizens or residents. You file formation documents with the state and appoint a registered agent with a physical address in that state. Many non-residents complete the whole process online without visiting the U.S.
Can a non-U.S. citizen register an LLC?
Yes. A non-U.S. citizen can own and register an LLC in any state. Citizenship affects your tax filings, not your right to form the company. A foreign-owned single-member LLC must still file Form 5472 each year it has reportable transactions.
Which state is best for an LLC for a non-resident?
Wyoming, Delaware, and New Mexico are popular for their low ongoing costs, simple compliance, or owner privacy. However, if your business operates physically in another state, you may also need to register there. Compare current state fees and your business plans before choosing.
Can I get an EIN without forming an LLC?
An EIN is issued to a specific entity, so you need to form the LLC before requesting its EIN. Some foreign individuals and foreign companies can get an EIN for other reasons, such as U.S. withholding or a U.S. trade or business, but that EIN would not belong to an LLC.
Do I need an SSN or ITIN to get an EIN?
No. If you have neither and are not eligible for one, the IRS instructions allow you to enter "Foreign" or "N/A" on line 7b of Form SS-4. You would only need an ITIN if you personally have to file a U.S. tax return.
Can I apply for an EIN online?
You can apply online if your business has a U.S. location and the responsible party meets the IRS online application requirements. The online application is free and can issue the EIN immediately. Non-residents who cannot use the online application may apply by fax, mail, or the IRS international phone line.
How long does it take to get an EIN as a non-resident?
The IRS says fax applications are generally answered within 4 business days and mailed applications in about 4 weeks. International applications can take longer during busy periods, so apply as soon as your LLC is approved.
Do I need an EIN for my LLC?
A foreign-owned single-member LLC generally needs its own EIN to file Form 5472 with a pro forma Form 1120 when required. Multi-member LLCs generally need an EIN for their partnership tax filings. U.S. banks and payment platforms may also request an EIN.
How do I get an EIN for my LLC in Texas?
First, file your Certificate of Formation with the Texas Secretary of State and wait for approval. Then complete Form SS-4. If you meet the IRS online application requirements, you can apply online; otherwise, fax or mail the form using the instructions applicable to your situation.
What should I do after I receive my EIN?
Save your EIN notice, open a business bank account, and keep clean records of every transfer between you and the LLC. Then determine your Form 5472 and pro forma Form 1120 filing obligations and applicable deadline for your first tax year.
Conclusion
Getting an EIN for a non-resident LLC is simpler than most foreign founders expect. Form your LLC, complete Form SS-4 carefully, write "Foreign" on line 7b if you have no SSN or ITIN, and send it to the correct IRS fax number or address. Then mark your calendar for the yearly Form 5472 filing that comes with it.
Need help staying compliant? Our team, supported by licensed U.S. Enrolled Agents, prepares and faxes Form 5472 with the pro forma Form 1120 for foreign-owned LLCs, starting at $199. Start your Form 5472 filing →