EIN Without SSN: How to Get a U.S. EIN as a Non-Resident

EIN Without SSN: How to Get a U.S. EIN as a Non-Resident

Getting an EIN without SSN is possible for many non-resident founders who own or operate a U.S. business.

If you are an Indian founder or another international entrepreneur forming a U.S. LLC or corporation, you may need an Employer Identification Number (EIN) even though you do not have a U.S. Social Security Number (SSN).

The IRS provides specific procedures for applicants who do not have an SSN or ITIN. The correct application method depends on the business, the responsible party, and where the principal place of business is located.

This guide explains the process in simple terms.

What Is an EIN?

An Employer Identification Number (EIN) is a nine-digit number issued by the IRS to identify a business or other entity for federal tax and reporting purposes.

An EIN may be required for purposes such as:

• Federal tax filings
• Employment tax reporting
• Certain business banking requirements
• Payment processors
• State registrations
• Other federal or business compliance requirements

An EIN identifies the business. An SSN identifies an individual.

That means a foreign founder does not automatically need an SSN simply because the U.S. business needs an EIN.

Can You Get an EIN Without SSN?

Yes.

A foreign individual can receive an EIN without first obtaining an SSN or ITIN when the applicable IRS requirements are met.

The current IRS Form SS-4 instructions specifically state that if the responsible party does not have and is ineligible to obtain an SSN or ITIN, the applicant should enter "foreign" or "N/A" on line 7b. An entry is required.

Therefore, not having an SSN does not automatically prevent a non-resident from obtaining an EIN.

Who Usually Needs an EIN Without SSN?

This situation commonly applies to:

• Non-resident U.S. LLC owners
• Foreign entrepreneurs starting U.S. companies
• Indian founders forming U.S. LLCs
• Foreign-owned U.S. corporations
• International businesses establishing a U.S. entity
• Foreign founders who do not have an SSN or ITIN

However, the EIN requirement depends on the entity's circumstances. Not every LLC needs an EIN for exactly the same reason.

How to Get an EIN Without SSN

The general process is:

1. Form or establish the U.S. business when required.
2. Identify the correct responsible party.
3. Complete IRS Form SS-4.
4. Enter the appropriate information for a foreign responsible party.
5. Choose the appropriate IRS application method.
6. Submit the application.
7. Keep the IRS EIN confirmation with the company's permanent records.

The application should be prepared using the company's actual legal and tax information.

Step 1: Form Your U.S. Business

If you are creating a U.S. LLC or corporation, the entity should generally be formed before applying for an EIN for that entity.

Keep your formation documents available because the information on Form SS-4 should be consistent with the company's legal records.

You may need information such as:

• Legal company name
• State of formation
• Formation date
• Business address
• Responsible party
• Business activity
• Entity classification
• Reason for requesting the EIN

Step 2: Complete Form SS-4

Form SS-4 is the IRS application used to request an EIN.

For a typical application, the form asks for information including:

• Legal name of the entity
• Trade name, if applicable
• Mailing address
• Physical business address
• Responsible party
• LLC information
• Reason for applying
• Date the business started or was acquired
• Closing month of the accounting year
• Principal business activity

The information should be accurate and consistent.

What About SSN or ITIN on Line 7b?

This is one of the most important points for applicants seeking an EIN without SSN.

The current IRS Form SS-4 instructions state that the responsible party's SSN, ITIN, or EIN is generally entered on line 7b.

However, when the responsible party does not have and is ineligible to obtain an SSN or ITIN, the IRS instructions say to enter:

"foreign" or "N/A"

on line 7b. An entry is required.

Do not simply assume that the field should be left blank.

Who Is the Responsible Party?

The responsible party is the individual who ultimately owns or controls the entity or exercises ultimate effective control over it.

For most businesses, the responsible party must be an individual, not another company.

The IRS specifically states that nominees should not be used as responsible parties. A nominee generally has limited authority during formation and is not the person who ultimately owns or controls the business.

For a foreign-owned U.S. business, it is therefore important to identify the actual responsible party correctly.

How Can International Applicants Apply for an EIN?

The IRS provides different application methods depending on the applicant and circumstances.

Online Application

The IRS online EIN application is free.

However, the current IRS online tool requires the applicant to meet specific conditions, including having a responsible party's SSN or ITIN. The IRS also states that the online tool cannot be used when the principal place of business is outside the United States or U.S. territories.

This is why many non-resident founders cannot simply use the standard online EIN application.

Fax

Form SS-4 can be submitted by fax.

The IRS currently lists separate fax numbers for international applicants:

• 855-215-1627 when faxing from within the United States
• 304-707-9471 when faxing from outside the United States

The appropriate submission method should be confirmed against the current IRS instructions before filing.

Mail

International applicants can also submit Form SS-4 by mail to:

Internal Revenue Service Attn: EIN International Operation Cincinnati, OH 45999

The IRS currently provides this mailing route for international EIN applicants.

International Telephone Application

The IRS also provides an international telephone service for eligible applicants.

The current IRS number is:

267-941-1099

The IRS lists the international telephone service as available Monday through Friday, 6 a.m. to 11 p.m. Eastern Time. The person calling must be authorized to receive the EIN and able to answer questions about Form SS-4.

EIN Without SSN: What Should Indian Founders Know?

For Indian founders, the key point is that an Indian passport or Indian tax identification number does not replace the U.S. taxpayer identification information requested on Form SS-4.

If the responsible party does not have an SSN or ITIN and is ineligible to obtain one, the current IRS instructions provide the "foreign" or "N/A" entry for line 7b.

The application should also use the company's actual U.S. formation information and the responsible party's correct legal name.

Special Consideration for Foreign-Owned U.S. LLCs

Obtaining an EIN does not automatically complete a foreign-owned U.S. LLC's federal compliance requirements.

For example, certain foreign-owned U.S. disregarded entities may have reporting obligations under Section 6038A and may need to file Form 5472 attached to a pro forma Form 1120. The IRS specifically addresses this situation in the Form SS-4 and Form 5472 instructions.

When a foreign-owned U.S. disregarded entity requests an EIN for Form 5472 purposes, the IRS instructions say to check the appropriate "Other" box and enter:

"Foreign-owned U.S. disregarded entity-Form 5472."

This is an important distinction because getting the EIN is only one part of the company's federal compliance.

For more information, read our guide to Form 5472 and Form 1120 for foreign-owned U.S. LLCs.

Common Mistakes When Applying for an EIN Without SSN

1. Assuming an SSN Is Always Required

Not having an SSN does not automatically prevent an eligible foreign applicant from obtaining an EIN.

The IRS provides specific instructions for responsible parties who do not have and are ineligible to obtain an SSN or ITIN.

2. Leaving Line 7b Blank

The current IRS instructions say that an entry is required on line 7b.

If the responsible party has no SSN or ITIN and is ineligible to obtain one, enter "foreign" or "N/A" as instructed by the IRS.

3. Listing a Company as the Responsible Party

For most businesses, the responsible party must be an individual who owns or controls the entity.

The IRS does not generally allow a nominee or another entity to be substituted for the actual responsible party.

4. Using Inconsistent Company Information

The company name, formation state, address, responsible party, and other details should be consistent across the EIN application and the company's formation records.

5. Using the Wrong Application Method

The IRS online EIN system has eligibility requirements.

If you are a non-resident without an SSN or ITIN, you should not assume that the standard online application is available to you. The IRS provides fax, mail, and international telephone procedures for eligible applicants.

6. Applying for Multiple EINs in One Day

The IRS currently limits an individual responsible party to one EIN per day.

Avoid submitting multiple applications for the same business simply because you have not yet received a response.

How Long Does an EIN Without SSN Take?

There is no single processing time that applies to every application.

The IRS currently states that international applicants can apply by telephone, fax, or mail. Processing can depend on the method used and IRS workload.

For this reason, it is better to apply early rather than wait until an EIN is urgently needed for a tax filing, banking application, or other business requirement.

What Should You Do After Receiving Your EIN?

Once the IRS assigns the EIN, keep the EIN confirmation notice with the company's permanent records.

You may need the EIN for:

• Federal tax filings
• Business banking
• Payment processors
• State registrations
• Tax registrations
• Other business compliance requirements

Also remember that an EIN does not by itself determine the company's tax classification or eliminate other federal filing requirements.

EIN vs SSN vs ITIN

These numbers serve different purposes.

An EIN is not a replacement for an individual's SSN or ITIN, and an SSN is not a replacement for an EIN when a business requires one.