IRS Form SS-4: How Non-Residents Get an EIN (Line-by-Line)

Form SS-4 is the IRS application for an Employer Identification Number (EIN). Non-residents with no Social Security Number can still file it: you write "Foreign" on line 7b, leave the SSN box blank, and submit the form by fax or mail. There is no same-day online option without an SSN or ITIN.

Last updated: July 2026. Author: UpToNova Team.

If you are forming a US company from abroad, the Form SS-4 is the single document that stands between you and a working EIN — the tax ID you need to open a bank account, sign contracts, and stay compliant. This guide walks through the form line by line, shows exactly how a foreign founder completes it with no SSN, and gives you the exact fax path and a rejection-cause checklist so your application is accepted the first time.

What Is Form SS-4?

Form SS-4, "Application for Employer Identification Number," is the official IRS form used to request an EIN. An EIN is a nine-digit federal tax identification number for your business, formatted as XX-XXXXXXX. Despite the word "Employer" in the title, you do not need employees to get one — a single-member LLC with no staff still needs an EIN to open a US business bank account and to file federal returns.

You can download the current form and its instructions directly from IRS.gov (search "Form SS-4"). US applicants with an SSN or ITIN can apply online for an instant EIN, but as a non-resident without an SSN or ITIN, the IRS online tool is closed to you. You must file the paper SS-4 by fax or mail. The good news: the process is predictable, and you can get an EIN without an SSN entirely from your home country — no travel required.

SS-4 vs EIN vs 147C: What Each One Is

These three terms are often confused. The SS-4 is the request, the EIN is the number you receive, and the 147C is a re-verification letter for an EIN you already have. Here is the difference at a glance.

If you already have an EIN but misplaced the confirmation notice, you do not re-file the SS-4 — you request a 147C letter instead. Filing a second SS-4 can create a duplicate EIN and cause problems later.

Line-by-Line SS-4 Instructions

Below is a walkthrough of every meaningful line on the SS-4, with notes on how a foreign-owned single-member LLC should answer. Always confirm the current layout against the IRS instructions, as of 2026, since line numbers can shift between revisions.

1. Line 1 — Legal name of entity: Enter your LLC's exact legal name as registered with the state, including "LLC."
2. Line 2 — Trade name: Leave blank unless you operate under a different DBA name.
3. Line 3 — Executor/administrator: Not applicable to an LLC; leave blank.
4. Lines 4a-4b — Mailing address: Use any reliable mailing address where the IRS can send your EIN confirmation. It can be a foreign address; the IRS mails internationally.
5. Lines 5a-5b — Street address: Only complete if different from your mailing address.
6. Line 6 — County and state of principal business: Enter the US state where your LLC is registered (for example, Wyoming or Delaware).
7. Line 7a — Responsible party name: The individual who ultimately controls the entity — for a single-member LLC, that is you, the owner.
8. Line 7b — Responsible party SSN/ITIN/EIN: This is the critical line for non-residents. If you have no SSN or ITIN, write "Foreign" here. Do not leave it blank and do not invent a number.
9. Line 8a — Is this an LLC?: Check "Yes."
10. Line 8b — Number of LLC members: Enter "1" for a single-member LLC.
11. Line 8c — Organized in the US?: Check "Yes" if your LLC is US-formed.
12. Line 9a — Type of entity: For a single-member LLC with one foreign owner, the entity is a disregarded entity; check the appropriate box and note "disregarded entity" or "foreign-owned U.S. DE" per the instructions.
13. Line 10 — Reason for applying: Usually "Started new business" or "Banking purpose." Choose the one that fits.
14. Line 11 — Date business started: Your LLC formation date.
15. Line 12 — Closing month of accounting year: Normally "December."
16. Lines 13-14 — Employees: If you have no US employees, enter "0" and you can leave the highest-number-of-employees section blank.
17. Line 16 — Principal activity: Describe your main business activity (for example, "online consulting" or "e-commerce retail").
18. Line 18 — Prior EIN: Check "No" if you have never had an EIN for this entity.
19. Third Party Designee: Complete only if you authorize someone else (such as UpToNova) to receive the EIN on your behalf.
20. Signature block: Sign, print your name and title (for example, "Member" or "Owner"), and add a phone or fax number where the IRS can reach you.

How Non-Residents Complete SS-4 With No SSN

The part that stops most foreign founders is line 7b. The rule is simple: a responsible party who has no SSN and no ITIN writes the word "Foreign" in the SSN/ITIN field. This is explicitly permitted by the IRS SS-4 instructions for international applicants. You do not need to apply for an ITIN first, and you should never enter a passport number or a fabricated SSN.

A few other non-resident specifics:

• Use your real foreign address on lines 4a-4b — the IRS can and does mail EIN confirmations abroad.
• You are the responsible party. The IRS wants a real human who controls the LLC, not a company, on line 7a.
• Add a fax number to your signature block if you want the fastest turnaround, because fax is the quickest channel open to applicants without an SSN.
• Keep entity type consistent. A foreign-owned single-member LLC is a disregarded entity for US tax and later triggers a Form 5472 filing requirement — the SS-4 answers should line up with that classification.

That last point matters more than founders expect: a foreign-owned single-member (disregarded) LLC must file Form 5472 attached to a pro forma Form 1120 every year, even if it owes $0 in US tax. The minimum penalty for a late or missing filing is $25,000 under IRC Section 6038A, so getting your entity classification right at the SS-4 stage saves pain later.

How to Submit SS-4: Fax vs Mail vs Phone

Once your SS-4 is complete, you have three ways to submit it. For non-residents, fax is almost always the best choice.

The phone option is reserved for international applicants and can be efficient, but availability and eligibility change, so verify the current process on IRS.gov before relying on it. There is no same-day online EIN for applicants without an SSN or ITIN — the IRS online tool requires one of those numbers. If you fax, always include a return fax number so the IRS can send your EIN back on the same channel.

After You Apply: EIN Confirmation and 147C

When your SS-4 is processed, the IRS issues your EIN and sends a CP-575 confirmation notice — your official proof of the number. Store this document safely; the IRS issues the CP-575 only once. Banks like Mercury, Relay, and Wise will typically ask for it (or a 147C) when you open a US business account.

If you ever lose the CP-575, do not re-file the SS-4. Instead, request a 147C letter, which re-verifies your existing EIN, by calling the IRS Business & Specialty Tax Line at 1-800-829-4933. The 147C serves the same proof-of-EIN purpose that most banks accept.

Common SS-4 Mistakes That Cause Rejection

Most SS-4 rejections and delays come from a short list of avoidable errors. Check your form against this list before you fax:

• Leaving line 7b blank instead of writing "Foreign" when you have no SSN or ITIN.
• Entering a passport number or a made-up SSN on line 7b.
• Naming a company as the responsible party on line 7a instead of a controlling individual.
• Mismatching the legal name on line 1 versus your state formation documents.
• Inconsistent entity type — checking boxes that conflict with a single-member disregarded LLC.
• Forgetting a return fax number, which slows or blocks your confirmation.
• Filing a second SS-4 when you already have an EIN — request a 147C instead.
• Missing signature or an unsigned Third Party Designee section.

Fixing these before submission is the single biggest factor in getting your EIN accepted on the first try.

Let UpToNova Handle the SS-4 for You

Preparing the SS-4 correctly, faxing it on the right channel, and tracking the EIN can take weeks of back-and-forth if you do it alone. UpToNova forms US LLCs for non-residents for a flat $200 service fee plus the state filing fee — with no SSN, no US address, and no travel required. Every package includes LLC filing, one year of registered agent, EIN filing obtained without an SSN, an operating agreement, and guidance to open a US business bank account. Formation filing typically completes in about 3 days, and we manage the SS-4 fax and follow-up so you do not have to. See our transparent pricing and start your US LLC today.

This guide is general information, not legal or tax advice — consult a licensed attorney or CPA for your situation.

Frequently Asked Questions

Can I get an EIN without an SSN?

Yes. Non-residents without a Social Security Number or ITIN can still obtain an EIN by filing a paper Form SS-4 and writing "Foreign" on line 7b. You submit the form by fax or mail rather than online. UpToNova can file it for you as your Third Party Designee.

What do I write on line 7b if I have no SSN or ITIN?

Write the single word "Foreign" in the SSN/ITIN field on line 7b. This is expressly allowed by the IRS SS-4 instructions for international applicants. Never leave it blank, and never enter a passport number or an invented Social Security Number, as either can trigger a rejection.

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

For non-residents faxing Form SS-4 to the IRS international fax number, +1 (304) 707-9471, an EIN typically comes back in about four business days, provided you include a return fax number. Mail takes roughly four to six weeks. There is no same-day online EIN without an SSN or ITIN.

What is the difference between an SS-4 and a 147C letter?

The SS-4 is the application you file to request a new EIN. A 147C letter re-verifies an EIN you already have and is used when you lost your original CP-575 confirmation. Request a 147C by calling the IRS Business & Specialty Tax Line at 1-800-829-4933 rather than re-filing an SS-4.

Do I need an EIN if my LLC has no employees?

Yes. Despite the "Employer" in its name, an EIN is needed for a single-member LLC with no staff to open a US business bank account, sign contracts, and file federal forms such as the annual Form 5472. You obtain it with the same SS-4 process described above.

Do foreign-owned LLCs have annual filing obligations after getting an EIN?

Yes. A foreign-owned single-member disregarded LLC must file Form 5472 with a pro forma Form 1120 each year, even with $0 US tax, generally due April 15 (or October 15 with extension). The minimum penalty for missing it is $25,000 under IRC Section 6038A. Verify current BOI/FinCEN rules separately, as they changed in 2025.