An EIN is an Employer Identification Number issued by the IRS for federal tax administration. The IRS application is free. For an LLC, form the entity first, identify its responsible party and choose an application route that matches the IRS location and taxpayer-identification requirements.
You can obtain an EIN without an SSN or ITIN where the Form SS-4 instructions permit it. That does not mean every applicant can use the online assistant or write the same entry on line 7b. This guide covers the application decision; our non-resident EIN guide addresses the foreign-founder context.
An EIN is different from forming the LLC
The state creates the entity. The IRS assigns its federal identifier. An EIN is not a business license, an immigration status or proof that a bank must accept an account application. It also does not, by itself, settle the LLC's tax classification or filing requirements.
Start at the official IRS EIN page and check whether the business needs a number. If forming a new LLC, complete the state formation first so that the application uses the correct legal name and entity information. Do not request another number merely because the company is adding a location or you cannot find the original notice.
Choose the application route by eligibility
Online application
The SS-4 instructions describe the U.S. or territory location conditions and the valid taxpayer-identification requirement for using the online application. Review both. Citizenship alone is not the eligibility test, and a U.S. mailing address does not automatically establish every required connection.
When eligible, use the official IRS route and save the assignment notice at the end of the session. Do not send an SSN, ITIN or completed SS-4 to this website. We explain the process but do not collect applications.
Fax or mail using Form SS-4
If online eligibility is not met, examine the fax or mail instructions for the applicant's circumstances. Download the current Form SS-4, sign it and use the current destination specified by the IRS. Domestic and international routes differ, and fax numbers can change.
Use the official instructions at the time of submission rather than a number copied from an old article. Save the signed form and transmission or mailing record. The IRS publishes indicative processing times, but these are not an individual approval promise.
Telephone for eligible international applicants
The IRS also describes a telephone route for international applicants who meet its stated location conditions. It is not a general telephone shortcut for domestic taxpayers, and foreign citizenship alone does not establish eligibility. The caller must be authorized to answer the SS-4 questions and receive the EIN. Review the international-applicant section before relying on this route.
Identify the actual responsible party
The responsible party generally must be an individual who ultimately owns, controls or exercises effective control over the entity and its funds or assets. Follow the IRS definition, including any stated exceptions. Do not substitute a formation company's name or a temporary nominee simply because that person prepared the filing.
If using a third party, distinguish the responsible party from an authorized designee. The SS-4 designee authorization has a defined scope and does not transfer ownership or make the designee the company's permanent responsible party. The IRS EIN guidance warns that nominees are not authorized to apply.
Applying without an SSN or ITIN: line 7b
The SS-4 instructions allow foreign or N/A on line 7b when the responsible party does not have, and is ineligible to obtain, an SSN or ITIN. Both conditions matter. The instructions require an entry; do not leave it blank, invent a number or use someone else's personal identifier.
This exception is about completing the form correctly. It does not waive the other application fields or make the online assistant available without meeting its requirements. If you have an identifier or are eligible for one, read the instruction that actually fits your situation.
Prepare the form field by field
- Entity name: use the LLC's exact legal name, separating any trade name where requested.
- Mailing address: use the correspondence address appropriate for the entity. The instructions accommodate foreign addresses; a U.S. mailbox is not a universal prerequisite.
- Physical address: complete the separate field as instructed if different. Do not enter a PO box in a field requiring the physical street address.
- Responsible party: identify the actual individual and follow line 7b.
- LLC information: state the number of members and other requested information accurately.
- Entity type and reason: use the instructions for the LLC's actual purpose and tax circumstances. Do not check corporation merely because the business is a legal entity.
- Signature and authorization: use an authorized signer and complete any valid third-party authorization.
The form distinguishes addresses used for correspondence from physical location. Our address comparison explains why an agent's address, virtual mailbox and business location should not automatically be treated as interchangeable.
Avoid duplicate applications
The IRS says to use only one method for an entity so it does not receive more than one EIN. It also limits issuance to one per responsible party per day, subject to the instructions' specific applications of that rule. Sending the same request by several routes is not a safe way to accelerate it.
If an application is pending or a notice is missing, use the IRS's current status or verification guidance. Keep the original submission details available. Do not create a second entity or request a new identifier solely to work around an unanswered application.
After the number is assigned
Keep the assignment notice securely with formation and ownership records. A bank or tax preparer may need evidence, but receipt of the EIN does not guarantee an account or show that every tax return has been filed.
Review the IRS Form 5472 instructions when relevant to a foreign-owned disregarded entity; reportable transactions, classification and exceptions matter. Changes to a responsible party or address may also require a separate IRS update. Our LLC formation checklist covers the wider sequence.
Frequently asked questions
Is the IRS EIN application really free?
Yes. A service can charge for preparation or assistance, but that is not an IRS issuance fee. Confirm the exact scope and who signs before paying for help.
Must I buy a U.S. address to get an EIN?
There is no blanket requirement in the cited SS-4 address instructions to rent U.S. premises. Enter accurate correspondence and physical-location information using the instructions for each field.
Is an EIN the same as an ITIN?
No. They identify different taxpayers or entities for tax-administration purposes. Obtaining an EIN does not supply the owner's individual tax identifier or change immigration status.
Does an overseas owner always apply by phone?
No. Telephone eligibility follows the IRS's international-applicant conditions. Check the legal-residence, principal-place-of-business and office criteria rather than relying on ownership nationality alone.