Form SS-4 Line-by-Line for Non-Residents: The EIN Application, Field by Field
Most Form SS-4 guides paraphrase the IRS instructions without answering the actual question a non-resident has: what exactly do I write in this field if I don't have a Social Security number? This guide answers field by field, using the IRS's own wording, plus the fax number, processing time, and the mistakes that most often stall an application. This is general information, not tax advice — confirm your position with a qualified cross-border tax advisor.
The part that stops most people first: the online EIN application requires an SSN or ITIN. If you have neither, you cannot apply online no matter how you try — you file the paper Form SS-4 by fax, mail, or phone instead.
Line 7b: Responsible Party's SSN, ITIN, or EIN
The IRS instructions are explicit: enter "foreign" or N/A on line 7b if the responsible party doesn't have and is ineligible to obtain an SSN or ITIN (IRS.gov, Instructions for Form SS-4, December 2025). Don't leave the field blank, and don't invent a number — a blank field is a common reason non-resident applications stall or get kicked back.
Line 9a: Type of Entity — There's No LLC Box
This is the field that confuses applicants most. The form has no box labeled "LLC." For a single-member LLC owned by a non-resident that will file Form 5472, the IRS instructions say to check the "Other" box on line 9a and write the exact phrase "Foreign-owned U.S. disregarded entity-Form 5472" (IRS.gov). A multi-member LLC generally checks "Partnership" instead. Picking the wrong box here is the single most common reason an application comes back for correction.
Line 10: Reason for Applying
For most first-time non-resident LLC owners, the right box is "Started new business," not "Banking purpose" or "Hired employees" — unless one of those genuinely describes your situation. Write a short, specific description of the business activity where asked; a blank or overly generic description slows review.
The Third-Party Designee Section
This section is optional. Completing it authorizes the named person or firm — for example, a formation service handling the application on your behalf — to answer IRS questions about the form and receive the EIN directly, usually by phone. It doesn't replace the applicant's own signature on the form — you, not the designee, sign as the owner or responsible party.
How You Submit It: Fax, Mail, and Phone
Since the online route is off the table without an SSN or ITIN, here are the actual channels the IRS instructions specify for international applicants:
| Channel | Number / address | Processing |
|---|---|---|
| Fax (outside the US) | 304-707-9471 | ~4 business days if you include a return fax number |
| Fax (inside the US) | 855-215-1627 | ~4 business days if you include a return fax number |
| Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999 | ~4 weeks | |
| Phone (international line) | 267-941-1099 (not toll-free) | Mon–Fri, 6:00 a.m.–11:00 p.m. Eastern |
(IRS.gov, Instructions for Form SS-4). Include a return fax number to get the faster fax turnaround — without one, the response may come back by mail instead.
Don't leave fields blank
A blank field, not a written 'foreign'/N/A, is the most common reason a form bounces back.
The international line is different
267-941-1099 is not toll-free and is specifically for applicants with no US-state residence or office.
After the EIN: The CP-575 Letter
Once the SS-4 is processed, the IRS sends the official EIN confirmation letter, the CP-575. Keep the original — many banks and processors like Stripe ask for it when opening an account. If you lose it later, you request a replacement called a 147C rather than re-filing the SS-4 from scratch.
What OpenEntity's Plan Covers
OpenEntity handles the SS-4 application as part of forming your company — including checking the correct entity-type box, filing through the right international channel, and following up until the EIN arrives. OpenEntity is a formation and consulting service, not a tax-preparation firm; we handle the correct filing, and we recommend a qualified tax advisor for broader tax questions.
Form SS-4 — FAQ
Can I file Form SS-4 online if I don't have an SSN or ITIN?
No. The IRS's online EIN application requires the responsible party to enter a valid SSN or ITIN, so a non-resident without one cannot use it. You file the paper Form SS-4 instead, by fax or mail (IRS.gov instructions for Form SS-4, updated December 2025). This is general information, not tax advice — a qualified cross-border tax advisor can confirm the right filing method for your situation.
What do I write on Line 7b if I don't have an SSN or ITIN?
Write 'Foreign' or 'N/A'. The IRS instructions state you should enter 'foreign' or N/A on line 7b if the responsible party doesn't have and is ineligible to obtain an SSN or ITIN (IRS.gov). Leaving the field blank is a common cause of processing delays.
What entity type do I check on Line 9a for a foreign-owned LLC?
There's no LLC checkbox on the form. For a single-member LLC owned by a non-resident that will file Form 5472, the IRS instructions say to check the 'Other' box on line 9a and write 'Foreign-owned U.S. disregarded entity-Form 5472' (IRS.gov). A multi-member LLC generally checks 'Partnership' instead. This is general information, not tax advice — confirm your entity's classification with a qualified cross-border tax advisor.
How long does it take to get an EIN by fax as a non-resident?
The IRS instructions state you'll generally receive your EIN by fax within 4 business days if you provide a return fax number, versus approximately 4 weeks by mail (IRS.gov). Processing can run longer during peak filing season.
What's the IRS phone number for international EIN applicants?
267-941-1099, a non-toll-free number, available 6:00 a.m. to 11:00 p.m. Eastern time, Monday through Friday (IRS.gov instructions for Form SS-4). This line is for applicants with no legal residence, principal place of business, or principal office in any US state.
Do I need a third-party designee on Form SS-4 if a formation service applies for me?
Only if you want the IRS to be able to discuss your application with that service and release the EIN directly to them by phone. The designee section is optional — completing it authorizes the named person or firm to answer IRS questions about the SS-4 and receive the EIN on the applicant's behalf, but it doesn't replace the applicant's own signature. This is general information, not tax advice.
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Check if I qualify — free, 60 secondsDisclaimer: OpenEntity is a private business formation and consulting firm and does not provide legal or tax advice. Everything in this article is general information for educational purposes only and may not reflect the latest IRS guidance. Numbers, deadlines, and filing rules can change. Consult a qualified cross-border tax advisor before acting on anything here.