Non-Resident EIN Guide (IRS Form SS-4): How Foreign Founders Get an EIN Without an SSN

Last verified against IRS primary sources: October 2026. No IRS fee applies to EIN issuance.

What is an EIN and why non-residents need one

An Employer Identification Number (EIN) is a nine-digit tax identification number issued by the Internal Revenue Service to identify a business entity for federal tax purposes. For a non-resident founder who has formed a US LLC or corporation, the EIN is the single most important credential after the formation certificate itself. Without it, you cannot:

• Open a US business bank account (Mercury, Relay, Chase, Bank of America)
• Activate a Stripe, PayPal, or Square merchant account
• File federal tax returns (Form 1120, 1065, or 5472)
• Register for a Payoneer or Wise Business account that requires a US tax ID
• Apply for a business credit card or payment processor

Critically, the EIN is issued to the entity, not the individual. A non-resident does not need an SSN or ITIN to obtain one — but the application route differs from the one US citizens use.

Why non-residents cannot use the online EIN application

The IRS online EIN assistant (the “Apply for an EIN Online” tool) is fast and free, but it validates the responsible party against IRS records using an SSN, ITIN, or existing EIN. A foreign founder who holds none of these will be blocked at the validation step. This is the single most common point of failure for international applicants, and it is why the online tool is effectively closed to non-residents.

Important: Do not enter a random or borrowed SSN to bypass validation. Falsifying the responsible party on Form SS-4 is a federal offense and will cause the EIN to be revoked.

The three filing routes: fax, phone, mail

1. Fax (recommended for most non-residents)

Complete Form SS-4, sign it, and fax it to the IRS. Fax is the fastest paper route and produces a written record. Use the correct number for your location:

• Within the United States: 855-215-1627
• Outside the United States: 304-707-9471

If you fax from outside the US, the IRS will fax the EIN back to an international fax number you provide on the form. If you have no fax machine, you can use an online fax service.

2. Phone (international applicants only)

Non-residents who do not have an SSN or ITIN may apply by telephone at 267-941-1099, available 6:00 a.m. to 11:00 p.m. Eastern Time, Monday–Friday. An IRS representative completes the SS-4 with you over the phone and issues the EIN immediately. This route is only available to applicants without a US tax ID — US-based applicants cannot use it.

3. Mail (slowest)

Mail the completed SS-4 to the IRS address for your state (or, for international applicants, to the Cincinnati campus). Processing takes 4–6 weeks, and international mail can take longer. Use this only if fax and phone are unavailable.

Cost & processing-time comparison table

Third-party services that “get your EIN for you” typically charge $50–$300. The IRS itself charges nothing. You are paying for convenience and form-preparation, not a government fee.

Line 7b: the responsible-party trap for single-member LLCs

The most frequent non-resident EIN rejection is caused by Line 7b. For a single-member LLC that is disregarded for federal tax purposes and owned by a non-resident individual, the responsible party is the foreign individual owner, not the LLC. Enter the owner’s name and, in the SSN/ITIN/EIN field, write Foreign (or N/A if the field rejects text). Do not leave it blank and do not enter the LLC’s own name.

For a multi-member LLC or a corporation, the responsible party is a principal officer, general partner, grantor, owner, or trustor — again, a natural person, not the entity.

Step-by-step: completing Form SS-4 as a non-resident

1. Line 1 — Legal name of the entity exactly as filed with the state.
2. Line 3 — Entity type. Check “Other” and write Foreign if the entity has no US tax classification, or check the applicable box (LLC, Corporation).
3. Line 7a–7b — Responsible party: the foreign individual owner. Write Foreign in the SSN/ITIN/EIN field.
4. Line 8a — Check “Other” and write Foreign if the entity has no US employees, or check the applicable box.
5. Line 9a — Check “Other” and write Foreign.
6. Line 10 — Reason for applying: Banking purposes.
7. Sign and date — The responsible party must sign. Unsigned forms are rejected.
8. Fax or phone — Use the route in the table above. Keep the fax confirmation page as proof.

Once issued, the EIN is permanent and does not need to be renewed. Store the IRS notice (CP 575 or 147c letter) — banks and payment processors will request it.

Frequently asked questions

Can a non-resident get an EIN without an SSN?

Yes. File IRS Form SS-4 by fax or phone. The online application is unavailable to applicants without an SSN, ITIN, or existing EIN, but the paper and phone routes do not require one.

How long does an EIN take for a non-resident?

Fax applications are typically processed in about 4 business days. Phone applications are issued during the call. Mailed applications take 4–6 weeks.

Does it cost anything to get an EIN?

No. The IRS charges no fee for an EIN. Third-party services may charge $50–$300 for assistance, but the government fee is $0.

Who is the responsible party on Form SS-4 for a single-member LLC owned by a non-resident?

The foreign individual owner. Enter their name on Line 7b and write Foreign in the SSN/ITIN/EIN field. Do not list the LLC itself.

Can I open a US bank account with an EIN but no SSN?

Yes. Mercury, Relay, and several other US business banks accept non-resident founders with an EIN, a formation certificate, and a passport. See our companion guide on US bank accounts without an SSN.

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