Key takeaways
- The online EIN tool requires an SSN or ITIN for the responsible party and a principal place of business in the United States.
- Fax is the fastest dependable route without an SSN. The IRS says it generally faxes the EIN back within 4 business days.
- Mail takes about 4 weeks for international applicants. The IRS asks you to file at least 4 to 5 weeks before you need the number.
- The international phone line exists, but an IRS manual says an LLC formed in the United States is handled as domestic. Do not plan on the phone route for a U.S. LLC.
- You do not need an ITIN first. On line 7b, write "foreign" or "N/A" if the responsible party does not have, and cannot get, an SSN or ITIN.
- The IRS allows 1 EIN per responsible party per business day, by any route.
Compare the routes
| Route | Who can use it | How the EIN comes back | Time the IRS gives |
|---|---|---|---|
| Online | Responsible party has an SSN or ITIN, and the principal place of business is in the U.S. | On screen | Same session |
| Fax (Form SS-4) | Anyone. The fax number depends on where the entity is located | A fax cover sheet with the EIN, if you include your fax number | Generally within 4 business days |
| Mail (Form SS-4) | Anyone | By mail | About 4 weeks for international applicants |
| Phone, 267-941-1099 | The SS-4 instructions say applicants with no legal residence, principal place of business, or principal office or agency in the U.S. or its territories. An IRS manual limits it to entities formed outside the U.S. | During the call | Same call, if accepted |
With a fax application, the IRS says it no longer returns the Form SS-4 marked with the EIN. The IRS manual also limits each responsible party to 1 EIN per business day, whether you apply online, by phone, by fax, or by mail.
Fax: the fastest dependable route
The SS-4 instructions pick the fax number by where the entity has a legal residence, principal place of business, or principal office or agency:
- In one of the 50 states or the District of Columbia: 855-641-6935.
- Not in any state or the District of Columbia, faxing from inside the U.S.: 855-215-1627.
- Not in any state or the District of Columbia, faxing from outside the U.S.: 304-707-9471.
The IRS says the fax service runs "24 hours a day, 7 days a week." Write your fax number on the form, or the IRS cannot fax the EIN back to you.
Mail: about 4 weeks
International applicants mail Form SS-4 to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999. The instructions say "You will receive your EIN in the mail in approximately 4 weeks." The instructions ask you to complete Form SS-4 at least 4 to 5 weeks before you need an EIN. The IRS also warns that high inventory can cause delays. The IRS posts current processing times on its processing status page.
Phone: check before you call
The SS-4 instructions say you "may call 267-941-1099 (not a toll-free number)" if you have no legal residence, principal place of business, or principal office or agency in the United States. The line is open from 6 a.m. to 11 p.m. Eastern time, Monday through Friday. The caller must be authorized to receive the EIN and answer questions about the form.
The IRS internal manual for assigning EINs reads more narrowly. The manual says the phone route is for a business "created or organized outside the United States." The manual has a case that fits many readers. In that case, the addresses on the form are foreign, but the entity was organized in the United States. The manual calls this a domestic case. Staff on the international line are told to explain the other ways to apply.
If your LLC was formed in a U.S. state, plan on fax or mail.
If you do apply by phone and the IRS asks for the signed Form SS-4, send it by mail or fax within 24 hours.
The SS-4 lines that slow a no-SSN application
Lines 7a and 7b, the responsible party. The responsible party is "the person who ultimately owns or controls the entity." The responsible party must be an individual, not a company. On line 7b, the instructions say to enter "foreign" or "N/A" "if the responsible party doesn't have and is ineligible to obtain an SSN or ITIN." The instructions add: "An entry is required." A blank line 7b is a reason the IRS manual gives for asking you to correct and resubmit the application. A company's EIN on line 7b is another.
You do not need an ITIN first. The IRS manual says: "Foreign individuals are not required to have an ITIN in order to receive an EIN."
Lines 4a and 4b, the mailing address. A foreign mailing address is allowed. Enter the city, province or state, postal code, and country. Do not abbreviate the country name.
Lines 5a and 5b, the street address. Fill these in only if the physical address differs from the mailing address. Do not enter a P.O. box here. The IRS allows only 35 characters for street addresses.
Line 1, the legal name. The IRS says names can use only letters, numbers, hyphens (-), and ampersands (&). A mismatch between the name and tax number on lines 7a and 7b is another reason the IRS manual gives for asking you to correct and resubmit the application.
Line 9a, for a foreign-owned single-member LLC. The SS-4 instructions tell this LLC to write "Foreign-owned U.S. disregarded entity-Form 5472" when it applies for an EIN for Form 5472 purposes. Form 5472 is often the first federal filing for this kind of LLC. See Form 5472 in year one with no revenue.
Using a third-party designee
The third-party designee section lets someone else, such as an accountant, answer questions about the form and receive the new EIN. Four rules matter:
- You must complete the signature area, or the authorization is not valid.
- The IRS manual requires a handwritten signature, date, and title. The manual says an electronic signature "will not be accepted to authorize third party disclosure." With an invalid authorization, the IRS processes the application but does not release the EIN to the designee.
- If the designee's address or phone number matches yours, the application must be mailed or faxed.
- The designee's authority ends when the EIN is assigned and released.
The instructions also say "the EIN notice will be mailed to the taxpayer," even when the designee receives the number.
Where IRS letters go
The instructions describe lines 4a and 4b as "the mailing address for the entity's correspondence." The instructions add: "Generally, this address will be used on all tax returns."
A foreign address works on the form. Some owners still prefer a U.S. mailing address for IRS letters. save office is the virtual office service from save biz. save office provides U.S. business addresses and handles mail for your company. Whichever address you choose, keep it current with the IRS.
If the responsible party changes later, the IRS asks you to report it on Form 8822-B "within 60 days of the change."
If you lose the EIN notice
Call the IRS Business and Specialty Tax Line at 800-829-4933, Monday through Friday, 7 a.m. to 7 p.m. local time. The IRS says Alaska and Hawaii follow Pacific time. Ask for Letter 147C, which confirms the EIN already assigned. The IRS verifies your identity and gives the number by phone if you are authorized to receive it.
FAQ
Can a non-US citizen get an EIN without an SSN? Yes. File Form SS-4 by fax or mail and write "foreign" or "N/A" on line 7b if the responsible party does not have, and cannot get, an SSN or ITIN.
What is the fastest way to get an EIN without an SSN? Fax. The IRS says it generally faxes the EIN back within 4 business days.
Can I call the IRS to get an EIN for my US LLC? Plan on fax or mail instead. The public instructions describe a phone line for applicants with no U.S. location. The IRS manual treats an LLC formed in a U.S. state as domestic and tells staff to explain other ways to apply.
Do I need an ITIN before I apply for an EIN? No. The IRS manual says foreign individuals are not required to have an ITIN to receive an EIN.
Can I put a foreign address on Form SS-4? Yes, on lines 4a and 4b. Write out the full country name. Do not use a P.O. box on lines 5a and 5b.
Sources
- Instructions for Form SS-4 (12/2025), IRS, accessed 2026-10-13
- Get an employer identification number, IRS, accessed 2026-10-13
- Employer identification number, IRS, accessed 2026-10-13
- IRM 21.7.13, Assigning Employer Identification Numbers (EINs), IRS, accessed 2026-10-13
This guide is general information based on the sources listed above, not tax advice. For decisions about your situation, talk to a CPA or enrolled agent.
