An EIN (Employer Identification Number) is the nine-digit tax ID the IRS assigns to a business, and a non-resident owner of a US LLC can apply for one without a Social Security number. You file Form SS-4 and use one of the application routes the IRS offers for applicants who have no SSN or ITIN; the online form is generally built for people who already have a US taxpayer ID, so foreign applicants should read the IRS instructions to see which route applies to them. This article explains what the form asks for and what to keep consistent afterward.
It is general information, not tax advice. The IRS pages linked below are the authority, and they are updated more often than any blog post.
What an EIN is and what it is used for
The IRS describes the EIN as the identification number for a business entity, used to file returns, report taxes and identify the business to the agency. The basics are on the IRS page about employer ID numbers.
In practice you will be asked for it in several places: when you open a US business bank account, when you complete a platform’s tax questionnaire, when you file the LLC’s annual forms and when you give a US client a form with your business details. It identifies the company, not you personally.
When a foreign LLC owner needs one
A US LLC that has no employees and no US tax return may still need an EIN, and in practice banks, payment providers and marketplaces often ask for it. A foreign-owned single-member LLC also has its own annual reporting duty, so the EIN is usually needed for the paperwork that follows. Whether you need one for your specific case is a question for your accountant.
Forming the LLC comes first, because the form asks for the legal name and the state of formation. If you are still choosing where to form, our guide on how to form a company in the USA covers the order of steps.
Form SS-4: what information it asks for
Form SS-4 is short, but each answer has to match your formation documents. The IRS publishes the form and its instructions on the About Form SS-4 page. The fields you will typically need to prepare are:
- Legal name of the entity, exactly as it appears on the formation certificate, including “LLC” if that is part of the name.
- Trade name, if you operate under a different brand.
- Mailing and street address. A registered agent address is not always the right answer for every line, so read the instructions.
- Responsible party: the individual who ultimately owns or controls the entity, with their name and taxpayer ID if they have one.
- Type of entity and number of members, plus the state where it was formed.
- Reason for applying, start date and closing month of the accounting year.
- Principal business activity, in a short description.
The line for the responsible party’s SSN or ITIN is where non-US applicants most often hesitate. The form instructions explain what to enter when you do not have either number, so follow them literally rather than leaving the field to guesswork.
Application routes for applicants without an SSN or ITIN
The IRS lists the available methods, which are not the same for everyone, on its page on how to apply for an EIN. For international applicants the options generally include submitting Form SS-4 by fax or mail, or by phone where the IRS provides that service. The online application, which is the fastest-looking route, has conditions about who may use it, so check them before assuming it is available to you.
We do not state processing times here. They vary by route and by how complete your application is, and the IRS pages are the right place to see the current expectations. If a provider promises a fixed time, ask what it depends on.
Many founders choose to have a formation service submit the application for them. That can save time on the form itself, but you remain the person whose details appear on it, so read the finished form before it goes anywhere.
After you apply: keeping the IRS notice and keeping details consistent
When the IRS assigns the number, it issues a confirmation notice. Store the original and a scanned copy safely: banks, platforms and your accountant will ask for it, and replacing it can be a hassle.
From then on, use the same details everywhere. The company name, the address and the responsible party on your bank application, marketplace profile and tax forms should match what the IRS has on record. Many account reviews stall on small mismatches such as a missing “LLC”, a different spelling of a street, or an old address.
If a detail changes, such as the responsible party or the mailing address, the IRS has its own process for updating it. Do not simply start using the new detail in some places and not others.
Common mistakes: company name, responsible party, address
- Company name differs from the formation certificate. Copy it character for character.
- Wrong responsible party. The IRS expects an individual who actually controls the entity, not a convenient third party.
- Inconsistent address. Choose which address goes where and use that choice every time.
- Treating the EIN as a bank or platform approval. It is an identifier. It does not guarantee a bank account, a payment account or marketplace access, because each provider decides for itself.
A short look at what comes after the EIN
The EIN opens the door to annual obligations rather than closing the file. Foreign-owned LLCs may have federal reporting duties each year, and states have their own annual requirements. Because those depend on your ownership structure and residence, ask an accountant who handles US filings for non-residents what applies to you. The USA company formation services page describes how Apex Global World supports the formation stage, and the current pricing page shows what each package includes.
Frequently asked questions
Is an EIN the same as an SSN?
No. An SSN identifies an individual. An EIN identifies a business entity, and it is the number your LLC uses with the IRS, banks and platforms.
Can I get an EIN before the LLC exists?
The application asks for details of the entity, including its legal name and the state where it was formed, so you should normally wait until the LLC has been formed.
Does the EIN make me a US taxpayer?
Having an EIN is not the same as owing tax. Your obligations depend on the LLC’s structure, your residence and the income involved, so that is a question for an accountant.
Will an EIN guarantee a US bank account?
No. Banks and payment providers set their own conditions, and nobody can promise approval in advance.
If you are at the stage of forming your LLC and want help with the EIN step, you can send your details through the company formation application form and ask your questions there.