How to Get an EIN for a Foreign-Owned US LLC
Forming a US LLC from India, the UK or anywhere else is straightforward: file articles of organization with a state, appoint a registered agent, and the company exists. The next step trips up many foreign founders. To open a US bank account, use payment processors, hire, or file any tax return, the LLC needs an Employer Identification Number (EIN), and the IRS online application is not available to most international applicants.
This guide explains how to get an EIN for a foreign-owned LLC, how to complete Form SS-4 when the owner has no SSN or ITIN, which IRS channel to use and how long each takes, and the filing obligations that start as soon as the EIN is issued.
How Does a Foreign-Owned US LLC Get an EIN?
A foreign owner without a US address or SSN/ITIN generally cannot use the IRS online EIN application. Instead, complete Form SS-4, enter “foreign” or N/A for the responsible party’s SSN/ITIN on line 7b, and submit it to the IRS by fax (generally about 4 business days), by mail (about 4 weeks), or by calling the IRS international line at 267-941-1099. An ITIN is not required to get an EIN.
Why a Foreign-Owned LLC Needs an EIN
- Banking: US banks and most fintech accounts require an EIN to open a business account.
- Payments: payment processors and marketplaces ask for it for tax reporting.
- Tax filings: a foreign-owned single-member LLC must file Form 5472 each year, which requires an EIN.
- Payroll and contractors: needed to hire US employees or issue Forms 1099.
- Withholding forms: the LLC or its owner may need to provide an EIN on Forms W-8 or W-9 to customers.
Before You Apply: What You Need
- The LLC formed in a US state, with its exact legal name as filed
- The formation date and the state of formation
- A mailing address where the IRS can send the EIN confirmation letter (this can be a foreign address)
- The responsible party’s full name and details
- The number of members and the intended tax classification
- The business activity and principal product or service
- Expected employees in the next 12 months, if any
Form the LLC first. The IRS issues the EIN to an existing entity, and the name on the SS-4 should match the state filing exactly.
Who Is the “Responsible Party”?
The Form SS-4 instructions define the responsible party as the person who ultimately owns or controls the entity. Except for government entities, the responsible party must be an individual, not another company. For a foreign-owned LLC, this is usually the owner or a principal officer of the owning company. If the responsible party does not have, and is not eligible to obtain, an SSN or ITIN, enter “foreign” or N/A on line 7b. The line cannot be left blank.
Classification: Single-Member vs Multi-Member LLCs
| LLC type | Default federal classification | Annual federal filing (general) |
|---|---|---|
| Single-member LLC owned by a foreign person | Disregarded entity, but treated as a corporation for Form 5472 purposes | Pro forma Form 1120 with Form 5472 |
| Multi-member LLC with foreign members | Partnership | Form 1065, with Schedules K-1 and possible withholding obligations on effectively connected income |
| LLC electing to be taxed as a corporation (Form 8832) | C corporation | Form 1120 |
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For a single-member LLC owned by a foreign person, the SS-4 instructions say to check “Other” on line 9a and write “Foreign-owned U.S. disregarded entity-Form 5472.” This flags the special filing requirement. S corporation status is generally not available because nonresident aliens cannot be S corporation shareholders.
How to Apply: Step by Step
- Download the current Form SS-4 from the IRS website and read the instructions.
- Lines 1–6: enter the LLC’s legal name, trade name if any, mailing address, and the county and state where the business is located.
- Lines 7a–7b: enter the responsible party’s name and, if they have no SSN or ITIN, write “foreign” or N/A.
- Lines 8a–8c: confirm it is an LLC, the number of members, and whether it was organized in the US.
- Line 9a: choose the classification. For a foreign-owned single-member LLC, check “Other” and write the Form 5472 wording above.
- Lines 10–18: reason for applying (usually “Started new business”), start date, accounting year (usually December), employees, and principal activity.
- Third-party designee (optional): authorise a representative to receive the EIN and answer IRS questions.
- Sign and date the form. An unsigned form, or one signed by an unauthorised person, can be rejected.
- Submit by one of the channels below and keep proof of submission.
Ways to Submit and How Long Each Takes
| Channel | Details from the IRS instructions | Typical timing |
|---|---|---|
| Telephone (international applicants only) | 267-941-1099 (not toll-free), 6:00 a.m. to 11:00 p.m. Eastern time, Monday to Friday | EIN can be assigned during the call |
| Fax | 304-707-9471 from outside the US; 855-215-1627 from within the US | Generally within 4 business days |
| Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999 | About 4 weeks | |
| Online | Not available if there is no US legal residence, principal place of business or principal office | — |
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Phone numbers and fax lines change from time to time, so confirm them in the current SS-4 instructions before you apply. Many foreign founders prefer fax, because it creates a paper trail and is quicker than mail.
After You Receive the EIN
- Keep the confirmation letter (usually a CP 575 notice). Banks often ask for it. If it is lost, the IRS can issue a verification letter (147C) on request.
- Open the US bank account and keep business and personal funds separate.
- Set up bookkeeping from day one, including records of every transaction with the foreign owner.
- Diary your annual filings, especially Form 5472.
- Check state requirements, such as annual reports, franchise taxes and sales tax registration.
The Form 5472 Requirement: Don’t Miss It
Since 2017, Treasury regulations treat a US disregarded entity wholly owned by a foreign person as a domestic corporation for Form 5472 purposes. That means a foreign-owned single-member LLC generally must file a pro forma Form 1120 with Form 5472 attached each year by the Form 1120 due date, reporting transactions with its foreign owner and related parties.
Reportable transactions include not only sales, services and loans, but also contributions to and distributions from the LLC, such as the owner funding the bank account or taking money out. The penalty for failing to file a timely and substantially complete Form 5472 is $25,000. Many foreign owners assume that an LLC with no US income has nothing to file, and this is where that assumption becomes expensive.
For the deadlines that apply to Form 1120, see our guide to Form 1120 deadlines and extensions.
Beneficial Ownership (BOI) Reporting
Under FinCEN’s 2025 interim final rule, now confirmed by a final rule published in August 2026, entities created under US law are exempt from beneficial ownership information reporting under the Corporate Transparency Act. Foreign entities registered to do business in a US state still have reporting obligations unless exempt. An LLC formed in a US state is a domestic entity, even if its owner is foreign. Rules in this area have changed several times, so check the current FinCEN position.
Common Mistakes
| Mistake | Better approach |
|---|---|
| Trying the online application without a US address or SSN/ITIN | Use fax, phone or mail as an international applicant |
| Applying for an ITIN first, thinking it is needed for the EIN | Apply for the EIN directly, entering “foreign” on line 7b |
| Naming a company as the responsible party | Name an individual who owns or controls the entity |
| Leaving line 7b blank | Write “foreign” or N/A |
| Name mismatch with the state filing | Copy the exact legal name from the articles of organization |
| Ignoring Form 5472 because there was no US income | File the pro forma 1120 and 5472 every year |
| Applying more than once for the same LLC | Track the first application; duplicate EINs cause confusion |
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Frequently Asked Questions
Can a non-US resident get an EIN without an SSN or ITIN?
Yes. On Form SS-4, enter “foreign” or N/A on line 7b if the responsible party does not have and is not eligible for an SSN or ITIN.
Can a foreign owner apply for an EIN online?
Generally no. The IRS online application is not available to applicants with no US legal residence, principal place of business or principal office. Use phone, fax or mail.
How long does it take to get an EIN from outside the US?
An EIN can be issued during an international phone call, fax applications are generally processed within about 4 business days, and mail takes about 4 weeks.
Who should be the responsible party for a foreign-owned LLC?
The individual who ultimately owns or controls the LLC. It must be a natural person, not a company.
What does a foreign-owned single-member LLC file each year?
Generally a pro forma Form 1120 with Form 5472, reporting transactions with the foreign owner and related parties, by the Form 1120 due date. State filings may also apply.
What is the penalty for not filing Form 5472?
$25,000 for failing to file a timely and substantially complete Form 5472, with further penalties possible if the failure continues after IRS notice.
Can a representative apply for the EIN on my behalf?
Yes. Form SS-4 allows a third-party designee to receive the EIN and answer questions about the form, if the application is properly signed.
Does a US LLC with a foreign owner need to file BOI reports?
Under FinCEN’s current rules, entities created under US law are exempt from BOI reporting. Foreign entities registered to do business in the US may still need to report.
Get the EIN Right the First Time
For a foreign-owned LLC, the EIN is the gateway to banking and compliance. Form the LLC, complete Form SS-4 carefully with the right responsible party and classification, submit by fax or phone, and diary the annual Form 5472 filing from day one.
This article provides general information and is not individualized tax or legal advice. IRS procedures, phone numbers and FinCEN rules change; confirm current requirements before applying.
Need an EIN for Your US LLC?
AAPT & Associates offers EIN and federal tax registration services for foreign founders, plus Form 1120 and Form 5472 filings.
Sources: IRS Instructions for Form SS-4 · IRS About Form 5472 · FinCEN Beneficial Ownership Information