LLC Step Explainer · 2026-05-12

EIN Application for Non-US Residents: How to Get a Tax ID Without an SSN (2026)

Non-US residents forming an LLC or corporation in the United States need an Employer Identification Number (EIN) to open bank accounts, hire employees, and file taxes—even if they don't have a Social Security Number. The IRS allows foreign entrepreneurs to apply for an EIN by phone or mail using Form SS-4, but the process differs from the online application available to US citizens. Understanding the correct procedure, required documentation, and common pitfalls will help you secure your EIN without delays or rejections.

What it is

An Employer Identification Number (EIN) is a nine-digit tax identifier issued by the Internal Revenue Service to businesses operating in the United States. For non-US residents who own or manage an LLC, corporation, partnership, or other entity, the EIN serves the same function as a Social Security Number does for individual taxpayers: it identifies the business for federal tax reporting, payroll, and banking purposes. The IRS does not require business owners to have US citizenship, permanent residency, or an Individual Taxpayer Identification Number (ITIN) to obtain an EIN.

Non-US residents cannot use the IRS's online EIN application because that system requires a valid US Social Security Number or ITIN for the "responsible party." Instead, foreign applicants must apply by telephone (calling the IRS Business & Specialty Tax Line at 267-941-1099, Monday–Friday 6am–11pm Eastern) or by mailing or faxing Form SS-4 to the IRS. Phone applications typically result in an EIN issued immediately during the call, while mail and fax submissions can take four to six weeks. Applicants must designate a responsible party—the individual who controls, manages, or directs the entity—and provide that person's foreign tax identification number (if their country issues one) or simply indicate "N/A" if none exists. The IRS does not charge a fee for EIN issuance; any third-party service charging for EIN application is providing assistance, not paying a government fee.

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Common mistakes to avoid

Using the online application without an SSN or ITIN. The IRS online system will reject your application if you cannot provide a valid US Social Security Number or ITIN. Non-US residents must apply by phone, mail, or fax using Form SS-4.
Listing the LLC as the responsible party. The responsible party must be an individual person, not the entity itself. The IRS will reject applications that name the LLC or corporation in Box 3 of Form SS-4.
Failing to provide a foreign tax ID or marking it incorrectly. If your home country issues a tax identification number, provide it in Box 6b of Form SS-4. If your country does not issue one, write "N/A"—leaving it blank can cause processing delays.
Mailing Form SS-4 to the wrong IRS address. International applicants must mail Form SS-4 to the IRS in Cincinnati or fax it to 304-707-9471. Sending it to a state or local IRS office will delay processing by weeks.
Paying a third party believing it's a government fee. The IRS does not charge for EIN issuance. Companies that charge $50–$300 for "EIN filing" are offering form preparation or concierge services, not paying a mandatory fee.

Frequently asked questions

Can I get an EIN without a Social Security Number or ITIN?

Yes. The IRS allows non-US residents to obtain an EIN without a Social Security Number or Individual Taxpayer Identification Number by applying via telephone at 267-941-1099 or by submitting Form SS-4 by mail or fax. You will need to provide a foreign tax identification number if your country issues one, or indicate "N/A" if it does not.

How long does it take to get an EIN as a non-US resident?

If you apply by phone, the IRS typically issues your EIN during the call, which lasts 10–20 minutes. Mail and fax applications take four to six weeks to process. The IRS does not offer expedited processing for a fee.

What documents do I need to apply for an EIN from outside the US?

You need your LLC or corporation's legal name, formation state, formation date, business address, and the responsible party's name, foreign address, and foreign tax ID (or "N/A" if none exists). You do not need to provide a passport copy or proof of identity unless the IRS requests it during a phone application.

Can I use my home country address as the business address on Form SS-4?

The IRS requires a US address for the principal business location if the entity is conducting business in the United States. You may use a registered agent's address, a virtual office, or a physical location where the business operates. A foreign address is acceptable only if the business has no US operations.

Do I need an EIN to open a US bank account for my LLC?

Yes. US banks universally require an EIN to open a business account for an LLC or corporation, even if you are the sole member and have an ITIN. Some banks also require the responsible party to have a Social Security Number or ITIN, so verify requirements with your chosen bank before applying.

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Next step

Once you have your EIN, you can open a US business bank account, file federal tax returns, and onboard employees or contractors. AthenAI's formation guide walks you through every post-formation step, including EIN application assistance for foreign founders, selecting a registered agent (we recommend Northwest Registered Agent for their experience with international clients), and opening accounts with founder-friendly banks like Mercury. Start your formation today and we'll help you navigate the EIN process from anywhere in the world.

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