How to Get an EIN Without an SSN (Non-US Founders, 2026)

Key Takeaways

You can get an EIN without an SSN or ITIN. On Form SS-4, line 7b, write “foreign” or N/A. The IRS says an entry is required and an ITIN is not.
The online EIN application is closed to you if the responsible party has no SSN or ITIN. Fax or mail Form SS-4 instead. It is free; never pay the IRS a fee for an EIN.
No US office? The SS-4 instructions send you to the international fax: 304-707-9471 from abroad, 855-215-1627 from inside the US. 855-641-6935 is for businesses based in a US state.
The IRS phone line (267-941-1099) is for companies formed outside the US. Since 2025–2026 IRS manual updates, a US-formed LLC is treated as domestic and callers are told to fax or mail.
The IRS mails the CP 575 once and never reissues it. Keep it. A lost one is replaced by Letter 147C from 800-829-4933.
A single-member LLC owned by a non-US person must file Form 5472 with a pro forma Form 1120 every year. The penalty for missing it is $25,000.

EIN for non-US founders: what it is and when you need one

An EIN (Employer Identification Number) is the 9-digit federal tax ID the IRS gives a business, written like 12-3456789 (source). You can get an EIN without an SSN: a non-US founder with no Social Security number and no ITIN applies on paper with Form SS-4, by fax or by mail. This guide covers that route from the first line of the form to the letter you keep for your bank.

The IRS says you need an EIN to operate an LLC or a corporation (source). In practice it is the number your US bank and payment platforms ask for when they check your company, and the number on every US tax form the company files.

Form the company first

Apply only after the state has approved your LLC or corporation. The IRS warns: “If you don’t form your entity with the state first, your EIN application may be delayed” (source). Use the legal name exactly as it appears on your formation documents. Still choosing a state? Our LLC state comparison covers that, and Registate forms US companies for non-US founders.

An EIN is free

The IRS is blunt about it: “You never have to pay a fee for an EIN” (source). Formation services that charge for an EIN are charging for filling in and filing the form on your behalf, not for the number. Doing it yourself costs the price of a fax.

EIN, TIN, tax ID, federal tax ID and employer ID number all mean the same thing for a company. “TIN” is the umbrella term; for a business, the TIN is the EIN.

Can you get an EIN without an SSN or ITIN?

Yes. The SS-4 instructions (revised December 2025) say to “enter ‘foreign’ or N/A on line 7b if the responsible party doesn’t have and is ineligible to obtain an SSN or ITIN. An entry is required” (source). The IRS’s own staff manual is even plainer: “Foreign individuals are not required to have an ITIN in order to receive an EIN” (source).

Why the online EIN application won’t work for you

The IRS online assistant issues an EIN in minutes, but only if all of these are true: the entity was formed in the US, its principal place of business is in the US, and you have the responsible party’s SSN or ITIN (source). A founder with neither number fails the last test, so the online route is closed. That leaves fax and mail.

Do you need an ITIN first?

No. An ITIN is for people who have their own US tax filing purpose but can’t get an SSN (source). The EIN belongs to the company, and the IRS assigns it whether or not the responsible party has an ITIN. If you already have an ITIN, put it on line 7b; don’t write “foreign” when you have a number.

Who the responsible party is

The responsible party is the person who “owns, controls or exercises effective control” over the company and manages its funds and assets. It must be an individual, not another company (source). For a single-member LLC that is you. For a corporation it is usually the principal officer.

Don’t list a formation agent or nominee as the responsible party. The IRS says: “Nominees can’t apply for an EIN and shouldn’t be listed on Form SS-4” (source). A service can file for you as a third-party designee, but the responsible party is still you.

How to apply for an EIN as a non-resident: fax, mail or phone

The IRS picks your fax number and mailing address by one test: do you have a legal residence, principal place of business, or principal office in one of the 50 states or DC (source)? A registered agent’s address doesn’t make it your office. If you run the company from abroad, you are on the international row.

Route	Number or address	Who it’s for	IRS timeline
Fax from outside the US	304-707-9471	No legal residence, principal place of business or office in any state or DC	Generally 4 business days
Fax from inside the US	855-215-1627	Same as above, faxing from a US number	Generally 4 business days
Fax, US-based business	855-641-6935	Legal residence, principal place of business or office in a state or DC	Generally 4 business days
Mail, international	Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999	No US residence, place of business or office	About 4 weeks
Mail, US-based business	Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999	US residence, place of business or office	About 4 weeks
Phone	267-941-1099 (not toll-free), Monday to Friday, 6 a.m. to 11 p.m. Eastern	Companies formed outside the US	On the call

Numbers and addresses from the SS-4 instructions and the IRS EIN page, checked September 19, 2026. The IRS notes that the fax numbers “may change without notice”, so check before you send.

Can a non-US founder get an EIN by phone?

Not for a US company, as a rule. The phone line is for “international applicants only” (source), and the IRS manual defines that by where the business was created, not where the owner lives. Updates made between November 2025 and July 2026 tell phone staff to check whether the business was “created or organized outside the United States”. An LLC or corporation organized in a US state is a domestic case even if every address on the form is abroad, and staff “advise the caller of the methods to apply” instead of assigning the number (source).

You may read older guides and forum posts about getting an EIN in a single phone call. Those describe the line before these updates, or a company formed outside the US. For a Delaware, Wyoming or New Mexico LLC owned from abroad, plan on the fax.

Fax or mail: which to choose

Fax is faster. The IRS says you “can receive your EIN by fax generally within 4 business days” and the fax line runs 24 hours a day (source). Put your own fax number on the form so the IRS can fax the EIN back.
Mail takes about 4 weeks. The IRS asks you to send it “at least 4 to 5 weeks before you will need an EIN.”
Online fax services work. You don’t need a fax machine; you need a number that can receive the reply.
Use one route only. The IRS says to use “only one method for each entity so you don’t receive more than one EIN for an entity.”

How to fill out Form SS-4 without an SSN, line by line

Download the current Form SS-4 (Rev. December 2025). It is a fillable PDF you can type into, print, sign and fax. The guidance below is for the most common case: a single-member LLC owned by one non-US person, with no US office. Each line’s rule is quoted from the SS-4 instructions.

Top of IRS Form SS-4, Rev. December 2025: line 1 legal name, line 2 trade name, line 3 care of name, lines 4a-4b mailing address, lines 5a-5b street address, line 6 county and state, lines 7a-7b responsible party and SSN, ITIN or EIN — Lines 1 to 7b. Line 7b is where a founder without an SSN or ITIN writes “foreign”. Source: IRS Form SS-4 (Rev. December 2025)

Line	What to enter
1. Legal name	The company’s name exactly as on the state filing, including “LLC”. IRS systems accept only letters, numbers, hyphens and “&”, so drop apostrophes and spell out symbols (source).
2. Trade name	Only if you trade under a different name. Otherwise leave it blank.
3. “Care of” name	Optional. A person who should receive tax mail for the company.
4a–4b. Mailing address	Where the IRS sends the company’s mail, including your CP 575. A foreign address needs the city, province or state, postal code and the country name written in full. See the next section.
5a–5b. Street address	The company’s physical address, only if it differs from line 4a. No P.O. box.
6. County and state	The company’s primary physical location.
7a. Responsible party	Your full name as on your passport.
7b. SSN, ITIN or EIN	“Foreign” (or N/A) if you have neither number. Don’t leave it blank.

Form SS-4 lines 8a to 10: LLC questions, type of entity checkboxes including Other (specify), state or foreign country of incorporation, and reason for applying checkboxes — Lines 8a to 10. A foreign-owned single-member LLC checks Other on both 9a and 10. Source: IRS Form SS-4 (Rev. December 2025)

Line	What to enter
8a. Is this an LLC?	Yes.
8b. Number of members	1 for a single-member LLC.
8c. Organized in the US?	Yes.
9a. Type of entity	Single-member LLC owned by a non-US person: check Other and write “Foreign-owned U.S. disregarded entity-Form 5472”. Multi-member LLC: Partnership. Corporation: Corporation and “1120”.
9b. State of incorporation	Corporations only: the state where you incorporated.
10. Reason for applying	Single-member foreign-owned LLC: Other, “Foreign-owned U.S. disregarded entity filing Form 5472”. Others: usually Started new business with the type of business.
11. Date business started	“For foreign applicants, this is the date you began or acquired a business in the United States.” The formation date is the usual answer.
12. Closing month	December for a calendar tax year.
13. Employees expected	0 if you won’t hire in the US. Then skip line 14.
15. First wages paid	“N/A” if the business doesn’t plan to have employees.
16–17. Principal activity	Tick one box (Other if none fits) and describe what you sell on line 17. The IRS says “an entry is required.”
18. Applied before?	Whether this company has ever received an EIN. For a new company, No.

Third-party designee and signature

Bottom of Form SS-4: line 18, the Third Party Designee section with name, address, telephone and fax fields, and the signature block with name and title, signature, date and applicant fax number — Line 18, the Third Party Designee box and the signature block. The applicant’s fax number goes bottom right. Source: IRS Form SS-4 (Rev. December 2025)

Filing it yourself: leave the Third Party Designee box empty. Sign, date, add your name and title (for example, “Member”), and fill in the applicant fax number so the EIN can come back to you.
Using a service: they fill in the designee box. Their authority “terminates at the time the EIN is assigned”, and “the EIN notice will be mailed to the taxpayer”, not to them (source).
Sign by hand. The form needs a signature for the designee authorization to be valid, and the IRS manual says an electronic signature won’t be accepted for that authorization; “a handwritten signature is required” (source). Printing, signing and scanning is the safe default either way.

Line 18 isn’t the signature line. It asks whether the company already has an EIN. Some older guides say to “sign line 18”; the signature goes in the block at the bottom of the form (source).

Rather not file it yourself? Our EIN service prepares the SS-4, faxes it to the IRS once and scans the confirmation letter the day it reaches your mailbox, with the realistic timeline in writing.

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Your EIN mailing address: where the CP 575 and IRS letters go

Line 4a is more important than it looks. The IRS mails the company’s correspondence there and says “generally, this address will be used on all tax returns” (source). Your CP 575, any letter asking for more information and every later notice go to it.

Your options for line 4a

Mailing address	Pros	Watch out for
Your home address abroad	Always allowed. Write the country in full.	International post can take weeks, and a lost CP 575 is never reissued.
Your registered agent	US address, often included with formation.	Many agents only forward legal notices, or charge per scan. Check what they do with IRS mail.
A US virtual mailbox	US delivery times; the envelope is scanned the day it arrives.	It is a mailing address only. Don’t put it on line 5a as the company’s physical address.

The form itself allows a P.O. box on line 4a but not on line 5a (source). That is the right split for a mailbox too: it can receive the company’s mail, but it isn’t where the business physically operates. If your company has no US office, line 5a is only needed when your physical address differs from line 4a, and it can be abroad.

Changing the address later

You don’t need a new EIN when you move. File Form 8822-B to change the mailing address, location or responsible party; responsible-party changes are due within 60 days (source).

Want IRS letters to reach you in days, not weeks? A VMH virtual mailbox gives your company a US mailing address and scans each envelope when it arrives, so the CP 575 and later notices land in your inbox. Opening one means signing USPS Form 1583 with two IDs; a foreign passport works as the photo ID.

How long does it take to get an EIN without an SSN?

The IRS gives two numbers for a fax. The SS-4 instructions say “generally within 4 business days” (source). The IRS processing-status page, updated every 2 weeks, said on September 18, 2026 that faxed Forms SS-4 are “processed 10 business days after receipt” and paper ones “within 30 days of receipt” (source). Plan for 2 weeks by fax and 4 to 6 weeks by mail, and hope to be early.

What comes back

By fax: the IRS faxes a cover sheet with the EIN to the fax number on your form. It no longer returns your SS-4 stamped with the number (source).
By mail: the EIN arrives by post in about 4 weeks.
Either way: the CP 575 notice follows by mail to your line 4a address.

Nothing back after 2 weeks?

Check the current processing time on the IRS status page before you do anything. The backlog moves.
Don’t fax the same form again the next day. A duplicate can end with 2 EINs for 1 company, and the IRS says an entity “should have only one EIN” (source).
Call to ask about the application. The IRS gives 800-829-4933 for status questions (source); from abroad, the international line is +1 267-941-1000 (source). Neither is free from outside the US.
If the IRS writes to ask for missing information, answer that letter. It goes to line 4a, which is one more reason to use an address you check.

One EIN per person per day. The IRS limits EINs to “one per responsible party, per day”, by any method (source). Forming 2 companies? Send the second SS-4 on another day.

CP 575 vs Letter 147C: your EIN confirmation letters

Banks and payment platforms rarely take your word for an EIN. They want an IRS letter that shows the company’s legal name next to the number. There are 3 of them, and a non-US founder can usually get 2.

Letter	What it is	How you get it
CP 575	The notice the IRS mails once when it assigns the EIN.	Automatically, to the line 4a address. The IRS says the original “cannot be duplicated or recreated” (source).
Letter 147C (EIN Previously Assigned)	A confirmation of an existing EIN, issued on request.	Call 800-829-4933, Monday to Friday, 7 a.m. to 7 p.m. local time (source). The IRS can fax it or mail it.
Digital CP575	A downloadable EIN notice that substitutes for both.	Business Tax Account only. It “isn’t yet available” for LLCs taxed as sole proprietors, and most sign-ins need an SSN or ITIN (source). Most foreign-owned LLCs can’t use it yet.

How to get Letter 147C from outside the US

Call 800-829-4933 during US business hours, or +1 267-941-1000 from abroad (not toll-free) (source).
Be ready to confirm the company’s name, EIN, address on file and your role (for example, sole member).
Ask for Letter 147C by name and ask for it to be faxed. By mail, the IRS manual tells staff to “expect the letter in 10 to 14 business days” (source).
Have a fax number ready. An online fax number works.

Two limits from the IRS manual: staff won’t mail a 147C if the EIN was assigned in the last 30 days, or if a 147C was mailed in the last 30 days, and they won’t send it to a third-party designee (source). A formation service that filed your SS-4 can’t get your 147C for you on that authority.

Some founders report getting a 147C by calling 267-941-1099. The IRS documents that number only for applying for an EIN, so treat it as a fallback, not the official route.

Using your new EIN: bank accounts, Stripe and TIN matching

The IRS says you can use a new EIN immediately for most things, including business licenses and filing a return. The exception is anything that runs through IRS TIN matching, where the IRS says to “wait up to 2 weeks” (source). Payment platforms and some banks use TIN matching to check that your company name and EIN belong together.

What Stripe accepts as EIN proof

Stripe’s US document list includes the CP 575, Letter 147C, the IRS SS-4 confirmation letter, the IRS fax transmission letter and the EIN Assistance Letter. Your filed SS-4 application on its own isn’t proof (source). For a new or renamed company, Stripe says IRS records take “3–4 weeks” on average to catch up (source). Stripe Atlas companies can start taking payments before the EIN arrives (source).

Type the legal name exactly as the IRS letter prints it: same spelling, same “LLC”.
Keep the fax cover sheet the IRS sent you. For some platforms it is the fastest proof you have while the CP 575 is in the post.
A single-member LLC owned by a non-US person uses the LLC’s EIN on platforms that ask for the company’s tax ID. Our Stripe verification playbook covers the name-matching rules in detail.

Opening a US bank account

What a bank asks for varies. Have these ready: the formation documents, the EIN letter, your passport and the business address you plan to list. Each bank sets its own rules, so check theirs before you apply. Our Mercury guide and Relay and Wise guide cover two popular options for non-US founders.

Banks and payment platforms often ask for a physical business address, not a mailing address. A mailbox address doesn’t meet that requirement. Our Office plan gives the company a real office in a staffed building, a signed 12-month lease and a utility account in its name. Each platform sets its own rules, so check theirs before you submit.

After the EIN: Form 5472 and the pro forma 1120

If you checked “Foreign-owned U.S. disregarded entity-Form 5472” on line 9a, you already told the IRS what comes next. A single-member LLC owned by a non-US person has no income tax return of its own, but it must file Form 5472 attached to a pro forma Form 1120 every year (source).

What	The rule
Who files	A US LLC with one owner, when that owner is a foreign person (source).
What to report	Transactions between the LLC and its owner or other related parties, including money you put in or take out, and formation costs.
The Form 1120	Only the name, address and items B and E on page 1. Write “Foreign-owned U.S. DE” across the top.
Due date	The 15th day of the 4th month after the tax year ends (source). April 15 for a calendar year.
Extension	Form 7004, filed by the original due date.
How to file	Fax to 855-887-7737 (300 DPI or better) or mail to the IRS in Ogden, Utah. It can’t be e-filed.
Penalty	$25,000 for not filing, plus $25,000 for each 30 days it stays unfiled after 90 days from an IRS notice.

Even a company with no sales usually has something to report: the money you paid to form it counts. This is the filing most first-year founders miss. If you aren’t sure, ask a US tax professional who works with foreign-owned LLCs.

BOI is a separate question. It is a FinCEN report, not an IRS one, and FinCEN now exempts US-formed companies (source). Our BOI reporting guide explains who still has to file.

Common SS-4 mistakes and a pre-fax checklist

Mistakes that delay an EIN

Wrong fax number. 855-641-6935 is for businesses based in a US state. Founders abroad use 304-707-9471.
Blank line 7b. Write “foreign” or N/A. The IRS says an entry is required.
Nominee as responsible party. The IRS won’t accept one.
A name the IRS system can’t read. Remove apostrophes and symbols from line 1.
No fax number on the form. Without one, the EIN can’t be faxed back.
Applying before the state approved the company. The IRS may delay it.
Sending the form twice. Wait for the processing time to pass first.
Two companies, one day. The limit is one EIN per responsible party per day.

Checklist before you fax

✓The state has approved the company and you have the formation document.

✓You are using the current Form SS-4 (Rev. December 2025).

✓Line 1 matches the formation document, with IRS-safe characters only.

✓Line 4a is an address where you will actually receive and read IRS mail.

✓Line 5a is blank or a physical address, never a P.O. box.

✓Line 7a is your passport name and line 7b says “foreign” (or your ITIN).

✓Lines 9a and 10 match your entity: “Foreign-owned U.S. disregarded entity-Form 5472” for a single-member LLC.

✓Line 13 says 0 if you have no US employees, and line 15 says N/A.

✓The form is signed by hand and dated, with your title and fax number.

✓You faxed to the number for your situation, once, and saved the transmission report.

✓The date Form 5472 is due is in your calendar.

Frequently asked questions

Can I get an EIN without an SSN?

Yes. Write “foreign” or N/A on line 7b of Form SS-4 and apply by fax or mail. The IRS says an ITIN is not required to get an EIN.

Can a non-US resident get an EIN online?

No, not without an SSN or ITIN. The online application requires a US-formed entity, a US principal place of business and the responsible party’s SSN or ITIN.

Do I need an ITIN to get an EIN?

No. The EIN belongs to the company, and the IRS assigns it whether or not the owner has an ITIN. If you already have an ITIN, put it on line 7b.

What fax number do I use for Form SS-4 if I live outside the US?

If the company has no legal residence, principal place of business or office in a US state, fax 304-707-9471 from outside the US or 855-215-1627 from inside it. 855-641-6935 is for US-based businesses.

Can I get an EIN by calling 267-941-1099?

Only if the company was formed outside the US. IRS manual updates in 2025 and 2026 treat a US-formed LLC or corporation as domestic, and phone staff direct those callers to fax or mail.

How long does it take to get an EIN by fax?

The SS-4 instructions say generally 4 business days. The IRS processing page said 10 business days in September 2026. By mail, expect about 4 weeks.

What do I write on line 7b of Form SS-4?

“Foreign” or N/A, if the responsible party has no SSN or ITIN and can’t get one. The IRS requires an entry, so don’t leave it blank.

What should a foreign-owned single-member LLC check on line 9a?

Check Other and write “Foreign-owned U.S. disregarded entity-Form 5472”. On line 10, check Other and write “Foreign-owned U.S. disregarded entity filing Form 5472”.

What is the difference between CP 575 and Letter 147C?

CP 575 is the notice the IRS mails once when it assigns your EIN, and it can’t be reissued. Letter 147C confirms an existing EIN and is issued on request by phone.

How do I get Letter 147C from outside the US?

Call the IRS on 800-829-4933 or +1 267-941-1000 during US business hours, verify your role and ask for Letter 147C by fax. By mail it takes 10 to 14 business days.

Can I use a virtual mailbox address on Form SS-4?

As the mailing address on line 4a, yes: the form even allows a P.O. box there. Line 5a is for a physical address, so a mailbox doesn’t belong on it.

Does it cost anything to get an EIN?

No. The IRS never charges for an EIN. Services that charge are charging to prepare and file the form for you.

Do I need a new EIN if I change my address?

No. File Form 8822-B to update the mailing address, location or responsible party. A change of ownership or entity type is what usually needs a new EIN.

What happens if I don’t file Form 5472?

The IRS assesses a $25,000 penalty, plus $25,000 for each 30 days the failure continues more than 90 days after an IRS notice.