Why you cannot use the online tool
The IRS online application requires the applicant's principal place of business to be in the US or a US territory, and it requires the responsible party's SSN or ITIN. If your principal place of business is outside the US, the IRS tells you to apply by phone, fax or mail.
The three ways to apply
| Method | Details from the IRS |
|---|---|
| Fax | Send Form SS-4 to 304-707-9471 if you are outside the United States. Under the fax program the EIN is generally returned within 4 business days |
| Phone | 267-941-1099, not toll-free, Monday to Friday, 6:00 a.m. to 11:00 p.m. Eastern. Only for international applicants |
| Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999 |
What to write on line 7b
Line 7b asks for the responsible party's SSN, ITIN or EIN. If the responsible party does not have and is not eligible for an SSN or ITIN, the IRS instructions say to enter "foreign" or N/A. You do not need to get an ITIN first.
A foreign-owned single-member LLC
The SS-4 instructions say that a disregarded entity requesting an EIN for purposes of Form 5472, which applies to a U.S. disregarded entity wholly owned by a foreign person, checks the "Other" box on line 9a and writes "Foreign-owned U.S. disregarded entity-Form 5472". See Form 5472.
What to have ready
- The exact legal name of the LLC and the date and state of formation, matching the state record
- The LLC's address and the number of members
- The responsible party: the person who controls the LLC, with name and address
- How the LLC will be classified for tax, which depends on a decision made with a CPA
Apply after the state approves the LLC, so names and dates match. See the general EIN guide.
Third-party designee
The SS-4 allows you to name a designee. For a phone application, the person making the call must be authorized to receive the EIN and answer questions about the form. The designee's authority ends once the EIN is assigned and released. If the designee's address or phone number matches the taxpayer's, the application must be mailed or faxed. Complete the designee section and the signature area for the authorization to be valid.
The EIN is free
The IRS says you never have to pay a fee for an EIN and warns about websites that charge for one. A company that prepares and submits the application for you charges a service fee, which is separate from the IRS, which charges nothing. With our Complete and Launch plans, we prepare and submit your SS-4 right after the state approves the LLC, and send you the IRS confirmation letter.
Is an ITIN better?
You do not need an ITIN to get an EIN. An ITIN is a different number for individual tax filings. See ITIN, EIN and SSN.
Next step
Ready to form yours? Start your LLC with Coral Filings and we handle the state filing, the registered agent and the EIN request. Want to compare filing fees first? Open the state fees hub for all 50 states and D.C.
Frequently asked questions
Can I get an EIN online without an SSN?
No. The online tool needs a US or territory principal place of business and the responsible party's SSN or ITIN. Use fax, mail or phone instead.
How long does a fax application take?
The IRS says generally within 4 business days under its fax program. Timing can vary.
Do I need to get an ITIN first?
No. Write "foreign" or N/A on line 7b if the responsible party has no SSN or ITIN and cannot get one.
Does the IRS charge for an EIN?
No. The IRS says you never have to pay a fee for an EIN.
Does Coral Filings request the EIN for me?
Yes, with the Complete and Launch plans, after the state approves your LLC. We include Form SS-4 for owners outside the US.
This page is general information, not legal or tax advice. For your specific situation, talk to a licensed attorney or CPA.