Form SS-4 (Rev. December 2025): how to file the Application for Employer Identification Number (EIN)
Owners with an SSN or ITIN apply online. A company whose responsible party has neither (most China-based owners) faxes or mails Form SS-4, or calls the IRS international line.
- Agency
- Internal Revenue Service
- Where it applies
- US federal
- How it's filed
- Paper form, faxed or mailed
- Fee
- FreeThe IRS charges nothing. Sites that charge for an EIN are resellers.
- How long it takes
- Fax: about 4 business days. Mail: about 4 to 5 weeks. Phone: issued on the call.
When the owner is abroad
Line 7b: a responsible party with no SSN or ITIN writes "Foreign" per the instructions. A single-member LLC owned by a foreign company checks "Other" on line 9a and writes "Foreign-owned U.S. disregarded entity", then files Form 5472 each year.
The form, line by line
| Line | What goes there |
|---|---|
| 1 | Legal name of entity |
| 2 | Trade name of business (if different from line 1) |
| 4a | Mailing address (room, suite no. and street, or P.O. box) |
| 4b | City, state, and ZIP code (if foreign, see instructions) |
| 5a | Street address (if different; not a P.O. box) |
| 5b | City, state, and ZIP code |
| 6 | County and state where principal business is located |
| 7a | Name of responsible party |
| 7b | SSN, ITIN, or EIN of responsible partyPlacetta never stores an SSN or ITIN. Write "Foreign" if there is none, or "By hand" and the signer writes it on the signed copy. |
| 8a | Is this application for a limited liability company (LLC)?Yes / No |
| 8b | If 8a is "Yes", the number of LLC members |
| 8c | If 8a is "Yes", was the LLC organized in the United States?Yes / No |
| 9a | Type of entityPartnership / Corporation (form 1120) / Other: Foreign-owned U.S. disregarded entity / Sole proprietor |
| 9b | If a corporation, state or foreign country where incorporated |
| 10 | Reason for applying: started new business (specify type) |
| 11 | Date business started or acquired (month, day, year) |
| 12 | Closing month of accounting year |
| 13 | Highest number of employees expected in the next 12 months (other) |
| 15 | First date wages or annuities were paid (month, day, year) |
| 16 | Principal activity of the businessAccommodation & food service / Retail / Transportation & warehousing / Wholesale-other / Wholesale-agent/broker / Manufacturing / Other |
| 17 | Principal line of merchandise sold or services provided |
| 18 | Has the entity on line 1 ever applied for and received an EIN?Yes / No |
| Signature | Name and title of the person signing |
| Signature | Applicant's telephone number |
Official links
Checked against the agency's own page.
Questions people ask
- How do I get an EIN without an SSN or ITIN?
- How long does it take to get an EIN?
- Does a foreign-owned single-member LLC have to file Form 5472?
- How do I become an importer of record in the US?
- How does a foreign owner get an ITIN?
- Does a single-member LLC with no employees need an EIN?
- Can a foreigner form an LLC in Texas?
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