For many UK and European founders, forming a US LLC is an attractive way to access American customers, payment processors, and investors. Once the company is formed, one critical step remains before you can properly operate: obtaining an Employer Identification Number (EIN). This is your company's tax ID with the IRS — and without it, no US bank account will open and no payment processor will activate.
The good news is that non-US residents can obtain an EIN without a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). This guide explains exactly how. For context on why the EIN differs from an ITIN and when each is needed, see our guide on EIN vs ITIN explained.
What Is an EIN and Why Your LLC Needs One
An Employer Identification Number is a nine-digit number issued by the IRS to identify a business entity for tax purposes. Despite the word "employer" in the name, you do not need employees to require one. Almost every US business entity needs an EIN for:
- Opening a US business bank account — Mercury, Relay, and Wise Business all require it
- Registering with payment processors — Stripe, PayPal, and Square require an EIN for US entity accounts
- Filing US tax returns — including the Form 5472 informational return that foreign-owned single-member LLCs must file annually
- Issuing invoices under your company name
- Separating personal and business finances
An EIN belongs to the business entity, not to you personally. If you close your company and form a new one, the new entity needs its own EIN.
Can Non-Residents Apply for an EIN?
Yes. The IRS allows foreign entrepreneurs to apply for an EIN even if they are not US citizens, do not live in the United States, and have neither an SSN nor an ITIN. The process requires completing IRS Form SS-4 and submitting it by fax or phone — the online EIN tool requires an existing US taxpayer ID and cannot be used by most non-residents.
The EIN Application Process: Step by Step
Step 1 — Form your US LLC first: Before applying for an EIN, your company must already be legally registered with the state. Most non-resident founders choose Wyoming, Delaware, or New Mexico. Once your LLC is registered you will receive your Certificate of Formation (or Articles of Organization), registered agent details, and your official company name and state of formation. You will need all of this when completing Form SS-4.
Step 2 — Complete IRS Form SS-4: Key sections non-resident founders must handle carefully include:
- Line 1 — Legal name of entity: your LLC's exact legal name as registered with the state, matching capitalisation and punctuation precisely
- Lines 4a–4b — Mailing address: this can be your home address outside the United States
- Line 7a — Responsible party: you, as the LLC owner or managing member
- Line 7b — SSN / ITIN / EIN: write "Foreign — [your country]" (e.g. "Foreign — United Kingdom") if you do not have a US tax ID. Do not leave this blank
- Line 8a — Is this an LLC? Check Yes, then enter "1" for a single-member LLC
- Line 9a — Type of entity: for a single-member LLC owned by a foreign individual, this is a disregarded entity
- Line 10 — Reason for applying: "Started new business"
For a full line-by-line walkthrough of every field, see our detailed guide on IRS Form SS-4 explained. For the case for having a licensed Enrolled Agent complete the form on your behalf, see why an Enrolled Agent should apply for your EIN.
Step 3 — Submit the application: Non-residents have two main options. By fax to +1 855-215-1627 — processing typically takes one to four business weeks, after which the IRS faxes or mails your EIN confirmation letter (CP 575). By phone on +1 267-941-1099 — an IRS representative reviews the SS-4 with you and assigns the EIN during the call if everything is in order. This is the fastest method but requires clear English communication and your completed SS-4 and LLC formation documents in front of you.
Step 4 — Receive your EIN confirmation letter: Once approved, the IRS issues a CP 575 letter confirming your EIN. Keep this document securely — you will use it when opening a US bank account and filing tax documents. If the original is ever lost, you can request a replacement 147C letter from the IRS by calling the Business & Specialty Tax Line.
Common Mistakes to Avoid
- Using the online EIN tool — it requires an SSN or ITIN; non-residents must use fax or phone
- Leaving Line 7b blank — always write "Foreign — [country]" rather than leaving it empty
- Incorrect entity classification — a foreign-owned single-member LLC is a disregarded entity; the form must reflect this
- Applying before the LLC is formed — you must have your formation documents before submitting SS-4
- Name mismatches — the entity name on SS-4 must match your formation documents exactly, including capitalisation and punctuation
How Long Does the EIN Process Take?
- Phone application: immediate EIN assignment during the call
- Fax application: one to four business weeks
- Mail application: six to eight weeks (not recommended for non-residents)
Most non-resident founders use the fax method because it is straightforward and does not require speaking with an IRS representative in real time. The phone method is faster but requires confidence navigating the call.
Do You Need an ITIN Before Getting an EIN?
No. A common misconception is that foreign entrepreneurs must obtain an ITIN first. An EIN can be obtained without one. You only need an ITIN if you personally must file certain US individual tax returns — which is a separate question from your LLC's EIN. See our EIN vs ITIN guide for more detail.
Next Steps After Receiving Your EIN
With your EIN confirmed, your LLC can open US business bank accounts, integrate payment processors, and begin operating as a fully recognised US business entity. For the full list of documents you will need to open a bank account, see our banking documents checklist.
It is also worth understanding your annual federal filing obligations — specifically Form 5472, which foreign-owned single-member LLCs must file every year. See our Form 5472 guide for details.
Need Help Getting Your EIN?
We assist UK and European founders with EIN applications as part of our US company formation service. Our licensed Enrolled Agent Richard Williams handles Form SS-4 preparation and submission directly and can resolve any IRS follow-up on your behalf.
Why an Enrolled Agent Should Handle Your EIN Application
IRS Form SS-4 Explained — Line by Line
US Banking Documents Checklist
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