IRS Form SS-4 is the official application used to obtain an Employer Identification Number (EIN) from the Internal Revenue Service. For non-US residents who cannot use the online EIN application portal — which requires an existing US Social Security Number or ITIN — Form SS-4 submitted by fax or phone is the only route to obtaining your US company's tax ID number.
The form is one page with seventeen numbered lines, but it contains judgment calls that are not well explained in the official instructions, particularly for foreign applicants. Filling it out incorrectly can cause delays, rejections, or IRS record mismatches that create downstream problems. This guide walks through every relevant field from the perspective of a non-resident individual forming a US LLC. For the case for having an Enrolled Agent complete the form on your behalf, see our guide on why an Enrolled Agent should handle your EIN application.
Overview: Submission Methods and Cost
There is no filing fee for Form SS-4. The EIN is issued at no cost by the IRS. Non-residents submit the completed form either by fax to +1 855-215-1627 (processing typically four to five business weeks) or use it as a reference when applying by phone on +1 267-941-1099 (EIN assigned immediately during the call if the application is in order). The online application tool is not available to applicants without an existing US taxpayer ID.
Line-by-Line Guide for Non-Resident LLC Owners
Line 1 — Legal name of entity: Enter the exact legal name of your LLC exactly as it appears in your state formation documents — matching capitalisation, punctuation, and spacing precisely. Discrepancies between your SS-4 and formation documents create mismatches in IRS records that are time-consuming to correct.
Line 2 — Trade name of business: If your business operates under a different name (a DBA), enter it here. Most non-resident LLCs leave this blank.
Line 3 — Executor, administrator, trustee, or care of name: Applies to estates and trusts. Most LLCs leave this blank.
Lines 4a and 4b — Mailing address: Enter your mailing address. This is not required to be a US address — use your personal address in the UK or wherever you reside. Do not use your registered agent's address here; the registered agent address is for state-level service of process, not IRS correspondence.
Lines 5a and 5b — Street address: If your street address differs from your mailing address, enter it here. For most non-residents, lines 4 and 5 will be identical.
Line 6 — County and state where principal business is located: For non-residents operating entirely remotely from outside the US, enter the state where your LLC is formed (Wyoming, Delaware, New Mexico, etc.).
Lines 7a and 7b — Responsible party name and SSN/ITIN/EIN: This is one of the most important sections. The responsible party for a single-member LLC is you personally as the owner. Enter your full legal name on line 7a. For line 7b, as a non-resident without an SSN, ITIN, or EIN, write "Foreign — [your country of citizenship]" (for example: "Foreign — United Kingdom"). Do not leave this field blank — a blank field can cause the application to be returned or delayed.
Line 8a — Is this application for a limited liability company? Check "Yes" if you are forming an LLC.
Line 8b — Number of LLC members: Enter "1" for a single-member LLC.
Line 8c — Was the LLC organised in the US? Check "Yes" — your LLC is organised in a US state even though you are a foreign national.
Line 9a — Type of entity: For a single-member LLC, this is addressed through lines 8a–8c above. For a corporation, select "Corporation" and specify the state of incorporation on line 9b.
Line 10 — Reason for applying: For a newly formed company, select "Started new business."
Line 11 — Date business started or acquired: The date your LLC was officially formed — as shown on your Certificate of Formation or Articles of Organization stamped by the Secretary of State.
Line 12 — Closing month of accounting year: Enter "December" for a standard calendar year end, which is correct for most non-resident-owned LLCs.
Line 13 — Highest number of employees expected in the next 12 months: If your LLC will have no employees — common for solo freelancers and service businesses — enter "0" in all three boxes. This is perfectly normal and will not cause any issue with your application.
Line 14 — Do you expect your employment tax liability to be $1,000 or less? With no employees, check "Yes."
Line 15 — First date wages or annuities were paid: Leave blank if you have no employees.
Line 16 — Principal activity of your business: Select the category that best matches your primary business. For digital businesses, consultants, and service providers, "Other" with a short description is often most accurate.
Line 17 — Describe the principal line of merchandise, products produced, or services provided: A short, clear description of what your business does. Examples: "Software as a service," "Business consulting services," "Digital marketing agency." One sentence is sufficient — this is for IRS categorisation only.
Line 18 — Has the applicant entity previously applied for an EIN? Check "No" for a new entity.
Signing and Submitting
At the bottom of the form, sign and date it, and provide a daytime telephone number including your international country code. Even when submitting by fax, a signature is required. Once completed, fax to +1 855-215-1627. Processing takes approximately four to five business weeks. The IRS will fax back your CP 575 EIN confirmation letter.
After Receiving Your EIN
Once you receive the CP 575, keep it permanently and securely. You will use this number throughout the life of your company. With your EIN in hand, you can proceed to open a US business bank account and register with payment processors. See the banking documents checklist for everything else you will need at that stage. You will also need to understand your ongoing annual filing obligations — see our Form 5472 guide for the most important one.
Need Help Completing Form SS-4?
Our licensed Enrolled Agent Richard Williams prepares and submits Form SS-4 on behalf of UK and European founders as part of our US company formation packages — handling form preparation, fax submission, and EIN confirmation receipt, and resolving any IRS follow-up directly.
Why an Enrolled Agent Should Handle Your EIN Application
How Non-Residents Get an EIN — Overview Guide
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