Form SS-4 Instructions for a Foreign-Owned US LLC

Form SS-4 is the IRS application for an Employer Identification Number, or EIN. For a US single-member LLC with a foreign individual owner, the important decisions are the responsible party, actual business location, federal tax classification and reason for applying. These facts determine your entries; the LLC’s formation state alone does not answer them.

This guide covers an already formed US LLC with one foreign individual owner. It does not provide a universal template for partnerships, corporations, trusts or LLCs formed outside the United States. Use the current IRS Form SS-4 instructions with the official fillable form. The form and instructions reviewed for this article are the December 2025 revisions, checked September 21, 2026.

Before you fill out the form

Confirm that the LLC has been formed and that it does not already have an EIN. Ask your formation provider whether an application is pending before submitting your own. The IRS instructs applicants to use one application method for each entity. A delay is not a reason to start again through another channel. See already applied for an EIN.

Gather the legal company name, mailing and physical addresses, ownership details, responsible party information, business activity, start date and employee plans. Your formation document supports some of these facts. It does not establish all of them: an organizer is not automatically the responsible party, and a registered agent’s office is not automatically your operating location.

Lines 1-3: company name and correspondence contact

Line 1: Enter the legal name of the entity requesting the EIN. For an LLC, use the company name from its formation record, including its legal suffix. Do not substitute the owner’s personal name for the LLC’s name.

Line 2: Enter the trade or DBA name if it differs from the legal name. A marketing brand and the legal entity name may differ; do not invent a DBA to fill the space.

Line 3: This field includes an executor, administrator, trustee or care-of name. It is not limited to trusts and estates. The IRS instructions also address a designated individual who receives the entity’s tax information. Complete it only when that role applies.

Lines 4-6: mailing address and physical location

Lines 4a-4b identify where the entity receives correspondence. A foreign address must include the city, province or state, postal code and full country name.

Lines 5a-5b identify the entity’s physical address when it differs from the mailing address. Do not enter a PO box here. The instructions explicitly allow a foreign physical address; living abroad is not by itself a reason to leave these lines empty.

Line 6 asks for the entity’s primary physical location. Do not copy the registered agent’s county simply because it appears in the formation paperwork. When a cross-border arrangement makes the location unclear, resolve the facts before filing. See SS-4 address instructions. These distinctions follow the IRS instructions for lines 4-6.

Lines 7a-7b: responsible party and taxpayer ID

Line 7a identifies the individual with ultimate ownership or effective control over the entity and its funds. For a straightforward LLC owned and controlled by one person, that is ordinarily the owner. A nominee or formation service does not become the responsible party simply by preparing documents.

Line 7b normally requires that person’s SSN or ITIN. Under the current instructions, enter foreign or N/A when the responsible party has neither number and is ineligible to obtain one. An entry is required. Not having a number and being ineligible to obtain one are separate conditions; nationality alone does not settle either condition. See getting an EIN without an SSN or ITIN.

Lines 8a-8c: LLC information

Line 8c is a Yes/No question. It does not ask you to write a state name. A foreign owner does not turn a US-organized LLC into a foreign-organized LLC. Check the field labels on the official form.

Lines 9a-10: entity type and reason for applying

Line 9a concerns the entity’s tax classification. Selecting a box here does not itself make a tax election. A domestic single-member LLC that accepts its default disregarded-entity classification generally uses Other, following the applicable instructions.

There is specific wording for a US disregarded entity wholly owned by a foreign person that requests an EIN for Form 5472 filing purposes:

The descriptions differ slightly because they answer different questions. Do not apply them automatically to an LLC with a corporate election or a different filing purpose. Line 9b is conditional on being a corporation; it is not a generic formation-state field for every LLC. See SS-4 lines 9a and 10 and the IRS sections on disregarded entities and the reason for applying.

Lines 11-12: dates and accounting year

Line 11 asks for the date the business started or was acquired. For foreign applicants, the IRS instructions refer to when the business in the United States began or was acquired. Do not automatically substitute the application date or the date you downloaded the form. Confirm whether the formation date also describes the relevant business start.

Line 12 asks for the closing month of the accounting year. Confirm the applicable accounting period instead of copying an example. If the company’s tax treatment or start date is unresolved, settle that issue before signing.

Lines 13-15: employees and wages

Line 13 asks for the highest number of employees expected in the next 12 months in each category. Enter the actual expected numbers, including zero where appropriate. If no employees are expected, the instructions say to skip line 14. For a business that does not plan to have employees, line 15 is N/A.

Line 14 concerns eligibility and a request to file Form 944 instead of quarterly Form 941. It is not a generic checkbox for small businesses. Do not choose it merely because the LLC has one owner or limited revenue. Review the IRS instructions if employment taxes apply.

Lines 16-18: activity and previous EIN

On line 16, choose the category that best describes the principal business activity. Line 17 requires more detail. A useful description says what the business actually sells or does; a broad label such as business services may leave the reader unsure.

Line 18 asks whether this applicant entity has previously received an EIN. It does not ask whether the owner has ever owned a different company with an EIN. A pending application is also important even if no number has yet been received: check the existing submission before creating another one.

Authorization, signature and filing

Complete the Third Party Designee section only if you want to give the named individual the limited authority described by the IRS. Have the appropriate authorized person complete the signature area. Review the entire application, including the return fax number, before sending it. See responsible party versus third-party designee.

Choose a submission channel using the current IRS eligibility rules. A US-formed LLC is treated as domestic for first assignment by telephone even when its owner and operating address are abroad; see the phone route and its limits. For fax, the destination depends on the applicant’s relevant location and, for the international route, whether the transmission is from inside or outside the United States. See the fax guide. Keep the signed application, transmission confirmation and original response together.

Common questions

Is Form SS-4 free?

Yes. The IRS provides the form and issues EINs without a fee. A private provider may charge for preparation or transmission assistance. Those fees are separate from the IRS process.

Does an EIN complete my LLC’s tax compliance?

No. It identifies the entity. It does not file Form 5472 or other returns, resolve tax elections, or guarantee that a bank will approve an account. Review what to do after getting an EIN.

Can I copy a completed SS-4 example?

Use examples to understand field labels, not to decide facts about your business. Addresses, employee plans, classification and filing purpose must match the applicant.

Explore the preparation process

EINPilot is preparing an application-assistance workflow for eligible first-time applicants with a US single-member LLC and one foreign individual owner. Explore the product preview. Real applications, payments and fax submissions are not open yet.

General information, not individualized tax advice. Sources checked September 21, 2026: IRS SS-4 instructions, Form SS-4, IRS EIN application eligibility.