The Employer Identification Number is not a side formality. Without it no filing can be matched to the entity and no business account can be opened — and the convenient online application is closed to precisely the people who hold a US LLC from abroad. That is not a flaw in the procedure; it is the procedure.
Why the online route is closed
The online application presupposes that the responsible party holds a US tax number — a social security number or an ITIN. Anyone without either cannot get through. Where the principal place of business is outside the United States, the tax authority provides for phone, fax or post instead.
Line 7b — where applications fail
Form SS-4 asks on line 7b for the name and tax number of the responsible party. Where that person has neither an SSN nor an ITIN and cannot obtain one, the entry is foreign or N/A.
Inventing, adapting or borrowing a number there does not produce a faster application. It produces a defective one.
The routes compared
| Route | How it works |
|---|---|
| Phone fastest, but the responsible party has to speak personally | For applicants whose principal place of business is outside the US, through the tax authority international line on business days. The number is issued during the call. |
| Fax the route used in practice | Form SS-4 to the responsible fax number. For a complete application the authority states a reply within a few business days. |
| Post only where fax and phone are unavailable | To the international EIN operation in Cincinnati. It works, and it takes considerably longer. |
| Online a closed door, not a detour | Not available for this constellation. |
What has to be settled first
- The entity exists in its formation state — the EIN comes after that, not before
- The responsible party is identified and is a natural person with actual control
- The purpose of the entity and its expected activity can be stated
- A nominee as the responsible party
- An ITIN as a precondition
Why this is on a clock
The EIN does not stand on its own. It is the precondition for the first annual return — Form 5472 with a pro forma Form 1120 — to be matched to the entity at all. That return has a deadline, and the deadline does not wait for a faxed application to be resubmitted.
If the entity is formed during the year, treat the EIN as part of formation rather than a task for later. What the return itself requires, and what missing it costs, is set out in Form 5472: who has to file.
EIN without an SSN — frequently asked
Do I need an ITIN first?
No. Foreign individuals are not required to hold an ITIN in order to be issued an EIN. Where the responsible party has neither an SSN nor an ITIN and cannot obtain one, line 7b of Form SS-4 takes foreign or N/A.
Why does the online application not work for me?
The online route presupposes a US tax number for the responsible party. Where the principal place of business is outside the United States, the route runs by phone, fax or post — that is the intended procedure, not a fault.
Who is the responsible party?
The person who ultimately owns or controls the entity, or who exercises ultimate effective control over it. In a single-member LLC that is you. A service provider acting as a nominee is expressly not what is meant.
How long does it take?
For a complete faxed application the tax authority states a reply within a few business days. Incomplete applications extend that considerably — and the EIN is a precondition for the first Form 5472 filing, which has a deadline behind it.
This article is general information and does not constitute legal or tax advice. The tax authority’s procedures and contact routes can change; what governs are the Instructions for Form SS-4 as in force at the time. As at August 2026.
Sources
Every legal statement in this article is backed by the primary source listed below.
- IRS — Instructions for Form SS-4 — line 7b and the routes for applicants outside the US
- IRS — Responsible parties and nominees — definition of the responsible party