Can You Get an EIN Without an SSN?
In qualifying circumstances, yes. A person who is the responsible party for a business may need an EIN even though that individual does not have a U.S. Social Security Number or Individual Taxpayer Identification Number.
This situation commonly arises when an international founder owns or controls a company formed in the United States but lives outside the United States.
Form SS-4 still requires the applicant to identify the responsible party. The absence of an SSN or ITIN does not mean that this section should simply be ignored.
Form SS-4 Lines 7a and 7b
Line 7a — Responsible party
Line 7a identifies the responsible party. For many business entities, this is the natural person who ultimately owns or controls the entity, or who exercises ultimate effective control over it.
Do not list another company merely because it owns the applicant entity when the current instructions require an individual responsible party. A nominee should not be substituted for the actual responsible party.
Line 7b — SSN, ITIN or permitted notation
If the responsible party has an SSN or ITIN, the applicable taxpayer identification number should normally be entered as required by the current Form SS-4 instructions.
Where the responsible party does not have an SSN or ITIN and is ineligible to obtain one, the current instructions may permit an entry such as “Foreign” or “N/A”.
Foreign-Owned U.S. LLCs
A company can be organized under U.S. state law while being wholly or partly owned by a person who lives outside the United States. Foreign ownership by itself does not make a U.S.-formed LLC a foreign legal entity.
For Form SS-4, several separate questions must be answered correctly: where the LLC was legally organized, how many members it has, who the responsible party is, and what federal tax classification actually applies.
A single-member LLC and a multi-member LLC may have different default federal tax classifications. A classification election can also change the applicable result.
How the EIN Application Process Works
Use the formation document to verify the legal name, entity type and jurisdiction. Do not rely on an informal business name.
Determine the real individual who owns, controls or exercises ultimate effective control as required by the applicable instructions.
Enter the mailing and physical addresses, LLC information, classification, business start date, employees and principal activity.
Make sure the information is internally consistent and matches the company's formation records.
An otherwise complete application may fail to process if the required signature or identifying information is missing.
Available methods depend on the applicant's circumstances and current IRS procedures. Always verify the current instructions before filing.
What to Prepare Before Completing Form SS-4
- Exact legal name shown on the formation record.
- State or country where the entity was organized.
- Complete mailing address.
- Actual principal physical address.
- Responsible party's full legal name.
- SSN or ITIN, if one exists and is required.
- Confirmation of ineligibility if no SSN or ITIN exists.
- Number of LLC members, if applicable.
- Federal tax classification.
- Business start date.
- Expected employee counts.
- Specific description of the principal business activity.
EIN Application Methods for International Applicants
IRS procedures distinguish between applicants located within the United States and international applicants. Depending on the facts and current IRS rules, an application may be submitted through an applicable fax, mail, telephone or online procedure.
Do not submit the same entity repeatedly using several different methods. Duplicate EIN applications can create delays and confusion.
Fax numbers, mailing addresses and procedures can change. For that reason, EIN-USA recommends verifying the current IRS Instructions for Form SS-4 immediately before submission.
Common Mistakes to Avoid
- Using a trade name instead of the exact legal entity name.
- Inventing a U.S. county for a foreign principal location.
- Listing a nominee instead of the real responsible party.
- Using another person's SSN or ITIN.
- Guessing the LLC's federal tax classification.
- Submitting inconsistent addresses.
- Leaving employee fields ambiguous.
- Using an overly vague business description.
- Submitting an unsigned Form SS-4.
- Sending duplicate applications through multiple channels.
What an EIN Does — and Does Not Do
An Employer Identification Number identifies an entity for U.S. federal tax administration. Obtaining an EIN does not itself determine or approve the entity's federal tax classification.
An EIN also does not provide immigration status, U.S. work authorization, a banking relationship, credit approval, or approval of any particular tax position.
EIN-USA Assistance for Applicants Without an SSN
EIN-USA offers different levels of assistance so that international founders can choose only the service they need.
EIN Guide + IRS Fax — $12
The educational package includes a detailed Form SS-4 guide for international founders, a foreign-owner example, one outgoing EIN-related IRS fax transmission, and forwarding if an applicable IRS fax response is received.
Manual EIN Preparation — $49
If you prefer manual assistance, EIN-USA can review the information you provide for visible omissions or inconsistencies, prepare Form SS-4 from that information, provide the document for your review and signature, and transmit the customer-approved document through the applicable workflow.
The customer remains responsible for the truth and accuracy of all information supplied and for reviewing the completed document before submission.