Why the online route is closed
The IRS online application requires the responsible party's Social Security number or ITIN, and it is not open to businesses whose principal place of business is outside the US. An owner abroad usually fails both tests. The IRS offers three other ways to apply: by phone for international applicants, by fax, or by mail. All three use Form SS-4.
You do not need an ITIN first
The Form SS-4 instructions, revised December 2025, say to enter "foreign" or "N/A" on line 7b if the responsible party does not have, and is not eligible to obtain, an SSN or ITIN. An entry is required, so the line cannot be left blank. The IRS's own procedures manual repeats the point: foreign individuals do not need an ITIN to receive an EIN.
This matters because an ITIN can only be obtained for a federal tax purpose, such as filing a return. You cannot get one just to apply for an EIN.
The responsible party
Line 7a names the responsible party: the individual who ultimately owns or controls the business or its funds and assets. For a foreign-owned LLC, that is usually the owner. It must be a real person, not another company, and it must be the person actually in control. The IRS does not allow nominees to apply.
See EIN responsible party: who to name.
Completing Form SS-4 for an LLC
The form fits on one page. The lines that cause most delays are these:
For every line in detail, see Form SS-4 line by line.
- Line 1: the LLC's legal name exactly as filed with the state, including "LLC".
- Lines 4a and 4b: the mailing address where the IRS will send letters. A foreign address is accepted.
- Lines 7a and 7b: the responsible party's name, and "foreign" or "N/A" if there is no SSN or ITIN.
- Lines 8a to 8c: whether the applicant is an LLC, how many members it has, and whether it was organized in the United States.
- Line 9a: the type of entity. The SS-4 instructions have specific directions for LLCs, including single-member LLCs. Follow them exactly for your situation.
- Lines 16 and 17: the principal activity. Be specific. "Services" or "online business" is too vague.
- Third-party designee section: complete this only if you want someone else, such as your accountant, to receive the EIN and answer questions about the form.
Sign and date the form. The signer must be authorized to act for the LLC.
The three ways to submit it
| Route | How | How long | Good to know |
|---|---|---|---|
| Phone | Call 267-941-1099, Monday to Friday, 6 a.m. to 11 p.m. Eastern Time | Issued during the call | Only for applicants with no legal residence, principal place of business or principal office in the US. Not toll-free. Have the completed SS-4 in front of you |
| Fax | Fax the signed SS-4 to 304-707-9471 from outside the US, or 855-215-1627 from inside the US | Usually about 4 business days | Include your own fax number so the IRS can fax the EIN back. The fax line takes applications 24 hours a day |
| Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999 | Several weeks | The slowest route |
These are the numbers for international applicants. An applicant with a legal residence, principal place of business or office in one of the 50 states or DC uses the domestic fax number, 855-641-6935, instead.
What you receive
By fax, the IRS sends back a cover sheet showing the EIN. It no longer returns the SS-4 with the EIN written on it. By phone, the representative gives you the number during the call and may ask you to send the signed SS-4 afterwards. Either way, the IRS normally mails a notice confirming the EIN to the mailing address on the form later.
When to apply
Apply after the state has approved the LLC, not before. The IRS says applying before the entity is formed may delay the application. If you will need the EIN for a deadline, such as opening a bank account or filing Form 5472, allow at least a week for the fax route.
Mistakes that slow it down
- Leaving line 7b blank, or writing "none" instead of "foreign" or "N/A".
- Naming a company, or a nominee, as the responsible party.
- A legal name on the SS-4 that does not match the state filing.
- No return fax number on a fax application.
- Sending a second application for the same responsible party on the same day. The IRS issues one EIN per responsible party per day.
Want us to file the SS-4 for you?
We prepare Form SS-4, act as your authorized third-party designee, fax it to the IRS and send you the EIN when it arrives.
Questions people ask
Can I get an EIN without an ITIN as a foreigner?
Yes. If you do not have and are not eligible for an SSN or ITIN, the Form SS-4 instructions tell you to write 'foreign' or 'N/A' on line 7b.
What is the IRS fax number for international EIN applications?
304-707-9471 if you are faxing from outside the US, or 855-215-1627 if you are faxing from within the US.
Can I apply for an EIN by phone from abroad?
Yes, if you have no legal residence, principal place of business or principal office in the US. Call 267-941-1099, Monday to Friday, 6 a.m. to 11 p.m. Eastern Time. It is not a toll-free number.
How long does an EIN take by fax?
The IRS says you will generally receive it within about 4 business days, faxed back to the number you provide.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- IRS: Instructions for Form SS-4 (12/2025)
- IRS: Employer identification number, including international applicants
- IRS: Get an employer identification number (online eligibility)
- IRS: Internal Revenue Manual 21.7.13, Assigning Employer Identification Numbers
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
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This guide is general information. It is not tax or legal advice for your situation.