An EIN without an SSN

An Employer Identification Number is the tax ID for your LLC. The IRS issues it for free. The confusing part for Europeans is the route: the online application is closed to you unless you have a US principal place of business and an SSN or ITIN. The workaround is Form SS-4 by phone, fax or mail.

What an EIN is — and what it is not

An EIN is a nine-digit number the IRS uses to identify a business. Your LLC needs one to open most US business bank accounts, to file Form 5472 and the pro forma Form 1120, to complete some W-8BEN-E forms, and to deal with payroll or sales tax if those apply. It is not a bank account, a credit score, a visa or a tax exemption.

An EIN is also not an ITIN. The EIN belongs to the company; an ITIN belongs to an individual who has a US federal tax filing purpose but cannot get an SSN. Most European LLC owners need the EIN. Far fewer need an ITIN. The ITIN guide explains the difference.

Can you get an EIN without an SSN or ITIN?

Yes, for a foreign applicant. The IRS online tool requires the responsible party's SSN or ITIN and a US principal place of business, so it is not available to a typical European owner. The IRS says international applicants can get an EIN by phone, mail or fax, but not online. The Taxpayer Advocate Service spells out the routes: call 267-941-1099 (not toll-free) Monday–Friday, 6:00 a.m.–11:00 p.m. ET, or fax/mail Form SS-4.

The responsible party is the person who controls the LLC — normally you. You do not need to be a US person. You do need to provide the information requested on Form SS-4, including the LLC's formation state, address and the reason you are applying. If you do not have a US taxpayer number, complete the form as instructed for foreign applicants rather than inventing a number.

The order of operations

1. Form the LLC first

   The IRS asks for the entity's formation date and state. If you apply before the state has accepted the articles, the application can be delayed or rejected. Wait until you have the stamped formation document or the state's approval notice.

2. Decide who the responsible party is

   For a single-member LLC, that is normally the owner. Use your legal name as it appears on your passport or ID. Do not put the registered agent or a nominee down as the responsible party unless they genuinely control the company.

3. Complete Form SS-4

   Use the current IRS form, not an old PDF from a provider's blog. The form is short, but the entity classification and reason-for-applying boxes matter. If you are unsure, ask a US accountant; a wrong classification can create filing problems later.

4. Apply by phone, fax or mail

   Phone is fastest. If you fax, keep the transmission confirmation. If you mail, use a trackable service. The IRS limits issuance to one EIN per responsible party per day, so do not submit duplicate applications in parallel.

5. Save the confirmation

   You will need the EIN for the bank, Form 5472 and any W-8BEN-E. Keep the IRS notice (often called the CP-575 or 147C letter) with the company records. If you lose it, you can request a replacement letter from the IRS.

The mistakes that cost the most time

Paying a provider for something the IRS gives away. The IRS charges $0 for an EIN, and its own page warns about websites that charge for one. A paid EIN service can be worth it if you want someone to handle the phone call or review the form, but you are paying for convenience, not for the number.

Using the wrong legal name. The name on the SS-4 must match the state formation document. If the state approved “Acme Consulting LLC” and you write “Acme Consultants LLC”, the bank may reject the EIN letter later. Fix the mismatch before you apply.

Assuming the EIN makes the LLC tax-compliant. The EIN is an identifier. It does not file your Form 5472, your state annual report or your home-country tax return. Those are separate obligations with separate deadlines.

Applying for an ITIN at the same time. An EIN application does not require an ITIN. Applying for an ITIN without a federal tax purpose can waste weeks and money. Read the ITIN page before you add it.

What happens after the EIN arrives

Use the EIN to open a business bank account, update your accounting records, and prepare the annual federal filing. If your LLC is a single-member foreign-owned entity, the key federal filing is Form 5472 with a pro forma Form 1120. The tax overview explains the $25,000 penalty and the paper-filing rule.

If you plan to hire US employees, elect S-corp status, or register for sales tax, the EIN is the starting point but not the whole registration. Those steps have their own forms and deadlines. A US accountant is usually cheaper than fixing a missed election.

How long does it take?

Phone: often the same call, if you have the information ready. Fax: the IRS says about four business days when a return fax number is provided. Mail: about four weeks, plus international delivery. Provider services often quote 1–10 business days because they batch requests; ask whether they use the phone, fax or mail route and whether the fee is refundable if the IRS rejects the application.

Do you need an EIN before the bank?

Most US business banks and fintechs ask for the EIN as part of onboarding. Mercury's published requirements include an IRS-issued EIN document. Relay lists the EIN among the LLC documents. Wise asks for the EIN when verifying a US business. You can start a bank application without it in some cases, but you will not finish onboarding without it.