Fill Out Form SS-4 Online: EIN for Foreign Owners (Step-by-Step, 2026)

Short answer: Form SS-4 is the application for an EIN (employer identification number), the U.S. tax number for a business. If you are a non-U.S. person without an SSN or ITIN, you cannot use the IRS online application, so you fill in SS-4 and send it by fax or mail, or call the IRS international line with the form in front of you. The EIN is free; the blank form is free on irs.gov; you can also fill it on screen here.

PDFConverter2 is an independent website. It is not affiliated with the IRS or any government agency. This guide summarizes the official form (Rev. December 2025) and its instructions and is not tax or legal advice. The LLC and entity-type rules in particular have consequences; read the instructions at irs.gov/FormSS4 or ask a professional.

Who needs it

Typical non-U.S. applicants:

• a founder outside the United States who formed a U.S. LLC or corporation and needs an EIN for a bank account, a payment processor or a marketplace;
• a foreign company that needs an EIN, for example for a U.S. bank account, U.S. employees, or because a payer or treaty claim requires one (see line 8 of Form W-8BEN-E);
• a foreign person who must act as a withholding agent.

An EIN identifies a business or entity. An individual who needs a personal U.S. taxpayer number applies for an ITIN with Form W-7 instead.

Lines 1 to 7: who is applying

• Line 1: legal name exactly as in the charter, articles of organization or other formation document.
• Line 2: trade name, if different. Line 3: "care of" name, if any.
• Lines 4a–4b: mailing address. For a foreign address, give city, province or state, postal code and the full country name, not an abbreviation.
• Lines 5a–5b: street address, only if different. No P.O. box.
• Line 6: county and state where the principal business is located.
• Line 7a: the responsible party: the person who ultimately owns or controls the entity. Unless the applicant is a government entity, it must be an individual, not another company.
• Line 7b: the responsible party's SSN, ITIN or EIN. If they do not have and are not eligible for an SSN or ITIN, the instructions say to enter "Foreign" or N/A. Do not leave it empty.

Lines 8 to 10: LLC questions, entity type, reason

• Line 8a–8c: whether the applicant is an LLC (or foreign equivalent), the number of members, and whether it was organized in the United States.
• Line 9a: tick only one box. For a single-member U.S. LLC owned by a foreign person, the instructions say to tick Other and write "Foreign-owned U.S. disregarded entity-Form 5472". A foreign entity that elected disregarded status on Form 8832 writes "foreign disregarded entity". Multi-member LLCs and corporations follow the defaults described in the instructions.
• Line 9b: for a corporation, the state or foreign country of incorporation.
• Line 10: one reason only, such as started new business, hired employees or banking purpose. The instructions say not to write N/A here.

Lines 11 to 18: the business

• Line 11: for foreign applicants, the date you started or acquired a business in the United States.
• Line 12: closing month of the accounting year (December for most).
• Lines 13–15: expected employees in the next 12 months (enter 0 if none), the Form 944 option, and the first date wages are paid in the United States, or N/A.
• Lines 16–17: principal activity and a short, specific description of what you sell or do.
• Line 18: whether this entity has had an EIN before.

The third-party designee section is only for a person you authorize to receive the EIN and answer questions about this form. The instructions say foreign applicants may have any duly authorized person sign.

Common mistakes

• Trying the online application without a U.S. address and a responsible party with an SSN or ITIN. It will not accept you; use the SS-4 routes below.
• Leaving line 7b blank instead of writing "Foreign".
• Naming a company as the responsible party. It must be an individual.
• The wrong box on line 9a for a foreign-owned single-member LLC.
• A legal name on line 1 that differs from the formation document.
• Applying twice by different methods, which can create two EINs for one entity.

Where to send it and what happens next

For applicants with no legal residence, principal place of business or principal office in the United States, the instructions list:

• Phone (international): 267-941-1099 (not toll-free), Monday to Friday, 6 a.m. to 11 p.m. Eastern time. The caller must be authorized to receive the EIN and answer questions about the form, so fill it in before calling.
• Fax: 304-707-9471 from outside the United States, or 855-215-1627 from within it. Include your own fax number; the EIN is generally faxed back within about four business days.
• Mail: Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999. Allow about four weeks, and send it four to five weeks before you need the number.

The EIN confirmation notice is mailed to the address on the form. Keep it with the company records; banks and payment providers often ask for a copy.

Related forms

• Form W-8BEN-E: the certificate a foreign company gives to U.S. payers.
• Form W-7: ITIN for an individual who needs a U.S. taxpayer number.
• Form W-8BEN: the certificate for foreign individuals.

Filling it here

Press Fill out the form at the top of this page to open the official IRS PDF in our editor, in a new window. Type into the boxes, tick one entity type and one reason, sign, and print or fax it. Filling is free. Downloading the completed PDF requires a paid plan, the same as our other tools. Files are processed in memory and are not stored beyond the short window described in our privacy policy.