Obtaining an EIN Without a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN)

An EIN obtained by by a foreigners is typically used to open a business bank account in the U.S. for an entity.

Your EIN will also be used for U.S. tax reporting and filing requirements, hiring employees (if applicable), and sales tax licenses/permits.

Your entities EIN will also be used for account registrations for Amazon FBA, eBay, Youtube, Google Adsense, Paypal, Shopify, Stripe, and many more.

Many foreigners have online businesses these days, like dropshipping, affiliate marketing, blogging, and freelance work, where they need an EIN.

The questionnaire was designed to help you easily obtain an Employer Identification Number (EIN) without having to have an SSN or ITIN. Those individual without an SSN or ITIN cannot obtain and EIN online and must follow a formal procedure.  We make this process painless and will apply for the EIN Number for you.  Have questions? Email us at: EINwoSSNorITIN@ltaxrs.com

EIN without an SSN or ITIN, Plans and Pricing

________________________________________

Standard delivery

1-2 Day Delivery Times

$397

• 1-2 day delivery times
• Easy to Use EIN Application Wizard
• Free changes & updates to your EIN (prior to submission)
• Full in-depth human review of the application
• Support from our trained EIN specialists - Available by Email or Phone

Rush Delivery

Same Day Delivery

$497

• EIN delivered by 8 PM, EST or Rush fee, is refunded
• Easy to Use EIN Application Wizard
• Free changes & updates to your EIN (prior to submission)
• Full in-depth human review of the application
• Support from our trained EIN specialists - Available by Email or Phone

1. Legal name of entity

Enter your LLC name in the exact same way it’s listed in your Articles of Organization, Certificate of Organization, or Certificate of Formation.

Note: If you’re forming an LLC in Louisiana or West Virginia, you may need to obtain your EIN before forming your LLC, so make sure your LLC name is available (or you’ve reserved it, as per Louisiana LLC filing instructions) before getting an EIN for your soon-to-be LLC.

If you’re forming your LLC in any other state, don’t apply for your EIN until your LLC is approved. Make sure your LLC is approved first before applying for your EIN to avoid having an EIN attached to the wrong LLC name (if your LLC filing gets rejected).

However, if you apply for your EIN first and your LLC is later approved, then there are no issues. The IRS doesn’t check to make sure an LLC exists first before getting an EIN, so if the LLC name on your state forms matches your EIN Confirmation Letter, you’re good.

If you apply for your EIN first and then your LLC is rejected because of a name conflict, you’ll need to resubmit your LLC filing forms, get a new EIN, and then cancel your first EIN. You don’t have to wait for your first EIN to be cancelled before getting a new EIN.

2. Trade name of business (if different than #1)

Most foreigners who have formed an entity don’t also have a Trade Name (aka DBA, Doing Business As, or Fictitious Name).

Most foreigners leave #2 empty.

If on the other hand, you’ve filed a DBA after forming your LLC, your DBA is owned by your entity, and you want your entity to do business under that name, then you can enter your Trade Name/DBA Name/Fictitious Name in #2.

3. Executor, administrator, trustee, “care of” name

Leave this empty. This field does not apply to LLCs obtaining an EIN.

On lines 4a and 4b enter a mailing address where the IRS can send you reminders and tax documents.

This address can be a U.S. address or it can be a non-U.S. address. This address can be the same address you used listed on your LLC filing forms, but it doesn’t have to be.

This address should be one that is reliable and where you can regularly receive mail for your LLC. This should also be the address that you will use when filing future tax returns with the IRS.

However, using a U.S. address here may make it easier when opening up a U.S. bank account. The address that is listed in 4a and 4b will be the same address that is listed at the top of your EIN Confirmation Letter. Some banks accept this as a proof of U.S. address.

The best and least expensive way to get a U.S. address (if you don’t have friends or family in the U.S.) is to hire a Registered Agent that will allow you to use their address not only as your LLC’s Registered Agent address, but also as your LLC’s office address. The company we recommend for this is Northwest Registered Agent ($125 per year). They’ll let you use their address for your U.S. LLC and any mail that is sent to your LLC will be scanned and uploaded to your online account. They are a great company and have been in business for over 20 years.

Notes:

If the address is a non-U.S. address, make sure to enter the city, province (or state), postal code, and the name of the country. Enter the full country name. Don’t use an abbreviation.
If you need to change your LLC mailing address with the IRS in the future, you file Form 8822-B.

5a and 5b: Street address (if different)

You can leave 5a and 5b empty.

6. County and state where principal business (LLC) is located

Enter the county (not the country) where your LLC is located in the U.S.

This will either be your LLC’s principal address or your LLC’s Registered Agent address.

Example: Broward County, Florida

7a. Name of Responsible Party

The EIN Responsible Party must be an individual person, therefore, it will be an LLC Member (owner).

If you own a Single-Member LLC, you will be the Responsible Party.

If you own a Multi-Member LLC, any of the LLC Members (owners), including yourself, can be the Responsible Party.

7b. SSN, ITIN, or EIN (of Responsible Party)

This is the box that confuses most people who don’t have an SSN or ITIN and want to get an EIN for their LLC.

The solution is to enter “Foreign”.

The IRS issues EINs to foreigners all the time and this is what you must enter if you don’t have an SSN or ITIN.

Note: If your LLC is owned by another LLC (a “Parent LLC”), you can’t use your Parent LLC’s EIN. You must enter “Foreign”. And you also must list a person (not a company) in 7a.

For more information, see EIN Responsible Party for LLC.

8a. Is this application for a limited liability company (LLC)?

Check off “Yes”.

8b. If 8a is “Yes,” enter the number of LLC members

Enter the number of LLC Members (owners) for your LLC.

Single-Member LLC: Enter “1”.

Multi-Member LLC: Enter the total number of Members in your LLC.

Note: If your LLC is a subsidiary owned by another company (or companies), enter the number of companies that own this LLC.

8c. If 8a is “Yes,” was the LLC organized in the United States?

Check off “Yes”. Although your LLC will be foreign-owned, your LLC will still be organized in the United States.

9a. Type of entity

Notes:

We recommend that you have a conversation with an accountant before deciding how your foreign-owned LLC will be taxed.  If you need help with this, click the link below.

Help with entity tax classification

The term “foreigner” means non-resident alien.

The term “U.S. person” means U.S. citizen or U.S. resident alien.

You will pay U.S. taxes based on what country you are from, what tax treaty is in place, how and where your LLC makes money, where your clients are, if your LLC has a “permanent establishment” in the U.S., if your LLC’s income is “effectively connected” to a U.S. trade or business, and much more.

Taxes are complicated for U.S. residents. Taxes are more complicated for foreigners, so please speak with a professional.

Use the link above if you need tax assistance or tax advice.

Help with entity tax classification

 

Single-Member LLC (foreign-owned):

If you have a foreign-owned Single-Member LLC you can choose to be taxed as a Disregarded Entity or as a C-Corporation.

– If you want your LLC to be treated as a Disregarded Entity, check off “Other (specify)” and enter “Foreign-owned U.S. Disregarded Entity” on the line.

– If you want your LLC to be treated as a C-Corporation, check off “Corporation (enter form number to be filed)” and enter “1120” on the line. After you receive your EIN you must then file Form 8832 to make your C-Corporation election.

Notes:

All foreign-owned Single-Member LLC Disregarded Entities must file Form 5472 every year. More information here: Form 5472 and foreign-owned LLC.

If your Single-Member LLC is owned by a foreign company, your LLC will be considered a branch or division of the parent company for tax purposes.
If you are considering LLC taxed as C-Corporation (which is not very common), please see here: LLC taxed as C-Corp.

Multi-Member LLC (foreign-owned):

If you have a foreign-owned Multi-Member LLC you can choose to be taxed as a Partnership or a C-Corporation.

– If you want your LLC to be treated as a Partnership, check off “Partnership“.

– If you want your LLC to be treated as a C-Corporation, check off “Corporation (enter form number to be filed)” and enter “1120” on the line. After you receive your EIN you must then file Form 8832 to make your C-Corporation election.

Note: The same thing will apply to Multi-Member LLCs that are owned by a foreigner (or foreigners) and a U.S. person (or persons). You can choose for your LLC to be taxed as a Partnership or a C-Corporation. If you are considering LLC taxed as C-Corporation (which is not very common), please see here: LLC taxed as C-Corp.

9b. State & foreign country (if applicable)
State
Enter the state where your LLC was formed. Use the state’s full name. Don’t use an abbreviation.

For example: enter “Florida” (not “FL”).

Foreign country
Don’t enter anything here. Leave this blank.

Note: These instructions are non-US residents that formed an LLC in the US. These instructions are not for people who formed a company outside of the US.

If a corporation, name the state or foreign country (if

10. Reason for applying

Select “Started a new business (specify type)” and enter the type of business your entity will be engaged in to the right.

The best place to start is to look at the options in #16 of the Form SS-4. If one of the default checkboxes in #16 of the Form SS-4 matches your entity business purpose, then just enter those words here in #10.

If not, enter a word (or words) you see fit, or you can use language from the NAICS Code, which is the business classification system used by the IRS.

The NAICS Code (North American Industry Classification System is used by government agencies to identify a business’s line of work.

The IRS uses the NAICS Code for two primary reasons:

1)Statistical purposes which are used to produce reports and industry analysis.
2) In the case of an audit, the IRS will know how a business may compare against similar businesses in the same industry.

Please see NAICS Code more instructions on how to find the NAICS Code for your entity.

Note: Although your foreign-owned entity may have multiple purposes, multiple products or services, and multiple revenue streams, just enter the primary business activity. Don’t worry, this doesn’t force your entity into doing this forever. You can also change your entity’s line of work at any time and you don’t need to update the IRS. This information is just needed on the entity’s initial EIN application.

11. Date business started
Enter the date (month, day, and year) your LLC was approved by the state (aka the LLC effective date).

Look on your approved Articles of Organization, Certificate of Organization, or Certificate of Formation (different forms for different states) for your LLC’s approval date.

This is the date your business started, even if there wasn’t actual business activity.

It should be formatted like this: month/day/year. For example, if your LLC was approved on January 15th 2020, you would write 01/15/2020.

Date business started or acquired (month, day, year See instructions.

12. Closing month of calendar year

Most foreigners run their taxes on the calendar year, which is January through December. If that’s the case for your LLC, enter “December”.

If you expect your employment tax liability to be $1,000 or

Highest number of employees expected in the next 12 months (enter -0- if none If no employees expected, skip line 14.

13. Employees

Note: Most foreigners won’t have U.S. employees, so this section may not be applicable. Most foreigners will be entering “0” “0” “0” in #13.

When hiring a W-2 employee, as their employer, you must withhold income taxes, withhold and pay Social Security and Medicare taxes, and pay unemployment taxes on their wages.

On the other hand, you can hire 1099 independent contractors, in which you are not responsible for withholding and paying the above taxes.

We cannot help you determine whether someone is an employee or an independent contractor, however, you can speak with your accountant, in addition to reading the following information provided by the IRS: employee vs independent contractor.

If you plan to hire U.S. employees within the next 12 months, then enter the approximate number of employees in each category (Agricultural, Household, and Other). If there won’t be employees in a certain category, enter “0”. Don’t leave any field empty.

If you won’t be hiring U.S. employees within the next 12 months, you’ll need to enter a “0” “0” “0”.

An agricultural employee is someone who works on your farm and may take on various roles, such as harvesting agricultural or horticultural products, raising livestock, operating machinery, clearing land, and more. For more details on agricultural employment, please see page 9 of the following IRS guide: Agricultural Employer’s Tax Guide.

A household employee is someone who works in or around your home on a regular and continual basis. Think of wealthier people who employ people in their home on a regular basis. Some examples are maids, housekeepers, babysitters, and gardeners. And keep in mind, this isn’t the same thing as hiring these people in an independent contractor scenario. For more information on what determines a household employee, please see this page from the IRS: household employees.

For the majority of foreigners who have (or plan to have) U.S. employees, their employees will likely fall within the “Other” category.

Important: Just being an owner of your LLC does not make you an employee of your LLC.

Highest number of employees expected in the next 12 months (enter -0- if none If no employees expected, skip line 14.

14. Employment tax liability

Note: Most foreigners won’t have employment tax liability, so this section may not be applicable. Most foreigners will just leave the box unchecked.

If you have (or will have) U.S. employees, you’ll need to withhold and pay certain taxes to the IRS on behalf of your U.S. employees. Please speak with your accountant to first estimate your employment tax liability.

If your employment tax liability will be less than $1,000 in an entire calendar year, you can choose to file Form 944 annually (instead of filing Form 941 quarterly). If you’d like to do that, you’ll need to check the box in #14.

Leave the box unchecked in #14 if:

You don’t have U.S. employees
Your employment tax liability will be greater than $1,000
Your employment tax liability will be less than $1,000, but you’d rather file Form 941 quarterly. 

If you expect your employment tax liability to be $1,000 or less in a full calendar year and want to file Form 944 annually instead of Forms 941 quarterly, check here. (Your employment tax liability generally will be $1,000 or less if you expect to pay $5,000 or less in total wages.

15. First date wages or annuities were paid

Note: Most foreigners won’t have wages or annuities paid, so this section may not be applicable. Most foreigners will just enter “N/A”.

If you don’t have employees, enter “N/A”.

If you have U.S. employees and have already begun paying wages (or annuities), enter the date (month, day, year) they were first paid.

If you have U.S. employees, and you’re not sure when you will begin paying them, just enter an estimated date. Don’t worry, the IRS isn’t going to hold you to it and it won’t mess up your EIN application. You’re simply just giving them an approximate heads up.

First date wages or annuities were paid (month, day, year

Note: If applicant is a withholding agent, enter date income will first be paid to

nonresident alien (month, day, year) .

16. Principal activity
You can make #16 match what you entered in #10.

Check a box if it’s applicable or select “Other (specify)” and enter whatever you entered in #10.

#17 is just asking for a little more details regarding your LLC’s principal business activity.

The IRS wants to know, within that type of business activity, what is your primary product being sold, service being offered, type of construction being done, or line of merchandise you’re selling.

Just enter a few words to explain your LLC’s principal business activity.

18. Applied for an EIN before?

If you’ve applied for an EIN for this LLC before, select “Yes” and enter the previous EIN.

Most foreigners have not applied for an EIN for their LLC and they select “No.”

Third Party Designee
If you’re completing this form for your own LLC and you are the Responsible Party, then leave the following 4 fields empty:

Designee’s name
Designee’s telephone number
Designee’s Address and ZIP code
Designee’s fax number

Complete this section only if you want to authorize the named individual to receive the entity’s EIN and answer questions about the completion of this form.

Applicant’s signature, phone, and fax

Name and title: Enter your full name and title. If you are the LLC Member (owner), use the title “Member”. For example, “John Smith, Member“.

Signature and date: Sign your name and enter today’s date.

Applicant’s telephone number: Enter your phone number. This can be a home, office, or cell number. This number can be a U.S. phone number or it can be a non-U.S. phone number. If you’re entering a non-U.S. phone number, make sure to put the country code at the beginning of your number.

Applicant’s fax number:

If you are submitting SS-4 by mail, you don’t have to enter a fax number. You can leave this empty.

If you are submitting SS-4 by fax, then you must enter a fax number. The fax number can be a U.S. fax number or a non-US fax number.

Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and complete.

Applicant’s telephone number (include area code)

Make a copy of Form SS-4 before you submit it to us for processing.

Just keep the copies with your LLC’s business records.