Form SS-4 with ITIN 2026: Get an EIN as a Non-Resident

What Is Form SS-4 and Why Do ITIN Holders Need It?

Form SS-4 is the Application for Employer Identification Number. An EIN is a 9-digit number (format: XX-XXXXXXX) that identifies your business entity for federal tax purposes. Every US LLC, corporation, and partnership needs an EIN.

ITIN holders need an EIN for 6 essential business activities:

• Opening a US business bank account (Mercury, Relay, Wise)
• Filing business tax returns (Form 1120, Form 1065)
• Complying with Form 5472 requirements for foreign-owned LLCs
• Hiring employees or independent contractors
• Opening seller accounts on Amazon, Shopify, and other platforms
• Establishing business credit

The ITIN identifies you personally. The EIN identifies your business. You need both. For a full comparison, see our ITIN vs EIN guide.

What Are the 3 Ways to Apply for an EIN with an ITIN?

Non-residents with ITINs have 3 application methods. Each has different processing times.

Phone Application (Fastest)

Call 267-941-1099 Monday through Friday, 6 AM to 11 PM Eastern Time. This is the IRS international line for EIN applications. Have your completed Form SS-4 in front of you. The agent asks each question from the form and provides your EIN at the end of the call. The call takes 15 to 30 minutes. Write down your EIN immediately. The IRS mails the official confirmation letter (CP575) within 4 weeks.

Fax Application

Fax your completed Form SS-4 to 855-641-6935 (US) or 304-707-9471 (international). Include a cover sheet with your name, ITIN, and return fax number. The IRS faxes back your EIN assignment within 4 to 5 business days. If you do not have a fax machine, use an online fax service.

Mail Application

Mail Form SS-4 to: Internal Revenue Service, Attn: EIN Operation, Cincinnati, OH 45999. The IRS mails your EIN confirmation letter (CP575) to the address on your Form SS-4 within 4 to 6 weeks. Use certified mail or a tracked carrier for proof of submission.

How Do You Fill Out Form SS-4 with an ITIN?

Form SS-4 has 18 lines. Here are the key fields for ITIN holders.

• Line 1: Legal name of entity. Enter your LLC or corporation name exactly as it appears on your Articles of Organization or Certificate of Incorporation.
• Line 3: Executor/administrator/trustee. Leave blank for LLCs and corporations.
• Lines 4a-4b: Mailing address. Enter the address where the IRS should mail your EIN confirmation (CP575). Can be a US or foreign address.
• Line 7a: Name of responsible party. Enter your full legal name as the LLC member or corporate officer.
• Line 7b: SSN, ITIN, or EIN. Enter your ITIN here. Format: 9XX-XX-XXXX. This links your personal tax ID to the business EIN.
• Line 9a: Type of entity. Check the appropriate box: LLC, Corporation, Partnership, etc. For single-member LLCs, check “LLC” and enter “1” for number of members.
• Line 10: Reason for applying. Check “Started new business” for new entities. Check “Banking purpose” if the primary reason is opening a bank account.
• Line 11: Date business started. Enter the date your LLC was approved by the state or the date your corporation was incorporated.
• Line 16: Foreign country. If you are a foreign owner, enter your country of residence. This flags the application for the international processing unit.

What Do You Do After Receiving Your EIN?

Once the IRS assigns your EIN, complete these 5 next steps:

1. Save your CP575 letter. This is your official EIN assignment letter. Banks require it to open business accounts. Store a digital copy securely.
2. Open a business bank account. Apply at Mercury, Relay, or Wise using your EIN and ITIN.
3. Set up annual filing reminders. Foreign-owned LLCs must file Form 5472 by March 15 annually. The $25,000 penalty for non-filing applies from year one.
4. Register for state taxes. Depending on your business activity, you may need state tax registrations (sales tax, franchise tax).
5. Keep your EIN secure. Your EIN is permanent and identifies your business to the IRS, banks, and vendors. Do not share it publicly.

What Are the 5 Mistakes That Delay EIN Processing?

1. Entity name mismatch. The name on Form SS-4 must match your state filing exactly. “ABC LLC” vs “ABC, LLC” vs “ABC Limited Liability Company” causes delays.
2. Missing ITIN on Line 7b. Leaving Line 7b blank slows processing. Enter your ITIN or write “Foreign” if you do not have one yet.
3. Using the online application incorrectly. The IRS online EIN tool has restrictions for non-residents. If it rejects your application, use phone, fax, or mail instead.
4. Wrong entity type on Line 9a. Selecting “sole proprietorship” instead of “LLC” causes classification issues.
5. Paying a third-party “government fee.” The IRS charges $0 for EINs. Websites charging government fees are misleading. Apply directly through the IRS.