Form the LLC first, then determine whether it needs an Employer Identification Number (EIN). The IRS issues EINs directly at no charge. If your principal place of business is outside the United States, the IRS offers phone, fax and mail routes; forming a U.S. LLC alone does not make you eligible for the online application.
Form the entity before applying
The IRS says to register a legal entity with its state before applying for its EIN. Decide formation and registered-agent requirements separately. See the non-U.S. founder overview and registered-agent privacy.
Pick an IRS route
IRS instructions say that applicants with no U.S. or U.S.-territory legal residence, principal place of business, or principal office or agency cannot use the online application. International applicants can call +1 267-941-1099 Monday to Friday, 6 a.m. to 11 p.m. Eastern time (not toll-free). Prepare Form SS-4 first. The IRS also accepts fax and mail applications; check its current page for the correct destination and processing times before sending. Use only one method per entity to avoid duplicate EINs. IRS EIN application routes · SS-4 instructions
Identify the real responsible party
Use the responsible person's real name on SS-4 lines 7a–7b. The instructions say to enter “foreign” or “N/A” on line 7b if that person has no SSN or ITIN and is ineligible for one. Do not use “N/A” merely because an ID is inconvenient. An entry is required. IRS limits issuance to one EIN per responsible party per day. SS-4 line 7 instructions
Keep the EIN confirmation; check next obligations
An EIN does not guarantee bank approval or determine the LLC's tax classification. A wholly foreign-owned U.S. disregarded entity with reportable related-party transactions may owe Form 5472 with a pro forma Form 1120 even without ordinary sales. Have a qualified cross-border tax adviser examine your ownership and transactions. See bank eligibility and no-income filing obligations. IRS Form 5472 instructions
Official sources checked September 29, 2026: IRS EIN · IRS SS-4 instructions (December 2025) · IRS Form 5472 instructions.
Frequently asked questions
Can I get an EIN online just because my LLC is registered in a U.S. state?
No. The IRS online route has separate location eligibility conditions; check the current IRS instructions against your actual situation.
What if the responsible party has no SSN or ITIN?
The SS-4 instructions allow “foreign” or “N/A” on line 7b only if the person has none and is ineligible for one. Do not assume it fits everyone.
Can I call the IRS from outside the U.S.?
International applicants can call +1 267-941-1099, Monday to Friday, 6 a.m. to 11 p.m. Eastern time; it is not toll-free. Confirm current hours before calling.
Does an EIN guarantee a bank account or remove tax filings?
No. Bank eligibility is provider-specific, and foreign-owned disregarded LLCs may have Form 5472 and pro forma Form 1120 duties for reportable transactions.
This is general information, not legal, tax or banking advice. Rules, deadlines and provider policies change; check the linked source and facts of your case before acting.