Can a Foreign-Owned LLC Get an EIN?
Yes. A limited liability company organized under U.S. state law can be owned wholly or partly by a person who lives outside the United States. Foreign ownership does not by itself prevent the LLC from obtaining an Employer Identification Number.
The EIN application is made on Form SS-4. The answers must reflect the LLC's actual legal organization, ownership, responsible party and federal tax treatment.
Responsible Party for a Foreign-Owned LLC
Form SS-4 lines 7a and 7b identify the responsible party. Under current IRS instructions, unless the applicant is a government entity, the responsible party must be an individual rather than another company.
The responsible party is generally the person who ultimately owns or controls the entity or exercises ultimate effective control over it. For many single-member foreign-owned LLCs, this will be the individual owner.
What If the Foreign Owner Has No SSN or ITIN?
Current IRS Form SS-4 instructions specifically address this situation. If the responsible party does not have and is ineligible to obtain an SSN or ITIN, the instructions permit “foreign” or “N/A” on line 7b. An entry is still required.
For more detail, read our EIN Without SSN or ITIN guide.
Form SS-4 Lines 8a–8c for an LLC
Form SS-4 asks whether the applicant is an LLC and, if so, how many members it has. These questions matter because federal tax treatment can differ between a single-member LLC and a multi-member LLC.
For federal tax purposes, an LLC may be treated as a partnership, a corporation, or as an entity disregarded as separate from its owner. The state-law label “LLC” therefore does not answer every federal tax question on Form SS-4.
Foreign-Owned Disregarded LLC and Form 5472
A particularly important category is a domestic disregarded entity wholly owned by a foreign person. IRS rules treat a foreign-owned U.S. disregarded entity as separate from its owner for certain reporting requirements under section 6038A.
When the applicable reporting requirements are triggered, Form 5472 is generally filed with a pro forma Form 1120 under the special procedures for foreign-owned U.S. disregarded entities.
The current SS-4 instructions also specifically address a disregarded entity requesting an EIN for Form 5472 purposes: line 9a uses the “Other” category with the applicable foreign-owned U.S. disregarded entity description.
How to Apply for the EIN
Use the exact legal name and U.S. state shown on the articles or certificate of organization.
Determine the individual who ultimately owns, controls or exercises ultimate effective control over the LLC.
Confirm whether the LLC has one or multiple members and whether a federal classification election has been made.
Check the addresses, responsible-party information, reason for applying, dates, employee information and business activity for consistency.
Review the completed form before signature and retain a copy of the signed version.
International applicants should verify the current IRS procedures and contact details immediately before filing.
Information to Have Ready
- Exact LLC legal name.
- U.S. state and formation date.
- Mailing and physical addresses.
- Responsible party's full legal name.
- SSN or ITIN if applicable.
- Number of LLC members.
- Federal tax classification.
- Reason for requesting the EIN.
- Business start date.
- Expected U.S. employees, if any.
- Principal business activity.
Common Foreign-Owned LLC EIN Mistakes
- Calling a U.S.-formed LLC a foreign entity merely because the owner lives abroad.
- Listing another company instead of the required individual responsible party.
- Using another person's SSN or ITIN.
- Confusing LLC formation status with federal tax classification.
- Guessing whether the LLC is disregarded, partnership or corporation.
- Using a trade name instead of the exact legal name.
- Submitting inconsistent foreign and U.S. addresses.
- Applying repeatedly through several IRS channels.
- Assuming the EIN eliminates separate Form 5472 or other filing obligations.
Applying From Outside the United States
International applicants may need to use an IRS procedure other than the domestic online EIN application. The appropriate method depends on the applicant's circumstances and current IRS procedures.
See our broader EIN for Non-US Residents guide for international application information.
EIN-USA Assistance for Foreign-Owned LLCs
EIN Guide + IRS Fax — $12
Our guide is designed for international founders and includes line-by-line Form SS-4 guidance, a foreign-owner example, one outgoing EIN-related IRS fax transmission and forwarding if an applicable IRS response reaches our receiving workflow.
Manual EIN Preparation — $49
EIN-USA can manually prepare Form SS-4 from the information you provide, review the submission for visible omissions or inconsistencies, provide the completed document for your review and signature, and transmit the customer-approved document through the applicable workflow.