Form SS-4 Instructions: Line by Line (2026)

Form SS-4is the application that produces your LLC’s EIN — the number every later filing depends on, including Form 5472. It is one page. It still manages to trip up most foreign applicants, because roughly four of its lines assume you are American and the instructions never quite say what to do when you are not.

This is a line-by-line walkthrough of the current form (Rev. December 2025), written specifically for a non-resident applying for a foreign-owned US LLC. Where a line has a different correct answer for you than for a domestic applicant, it is flagged.

Start here: if you have no SSN or ITIN, you cannot use the IRS online EIN assistant. The online tool requires the responsible party to already hold a US taxpayer ID. Your routes are fax, mail, or phone — covered at the end of this guide.

Lines 1–6: Naming and Locating the Entity

Line	What it asks	What a foreign-owned LLC enters
1	Legal name of entity	The LLC’s exact legal name from your Articles of Organization — including “LLC” and matching punctuation. A mismatch here causes problems for years.
2	Trade name (if different)	Your DBA, if you have one. Usually blank at formation.
3	Executor, administrator, trustee, “care of” name	Usually blank. This is for estates and trusts, not operating LLCs.
4a / 4b	Mailing address	Can be your address abroad. For a foreign address, enter the city, province or state, postal code, and spell out the country name in full— do not abbreviate it.
5a / 5b	Street address (if different)	Only if different from 4a. No P.O. boxes here. Often blank.
6	County and state where principal business is located	The county and state of your LLC’s US registered office — for example, Laramie County, Wyoming. Your registered agent can tell you the county.

Lines 7–8: The Foreign-Applicant Danger Zone

These four fields cause more rejected applications from non-residents than the rest of the form combined.

Line 7a — Name of responsible party

The natural person who owns or controls the LLC. For a foreign-owned single-member LLC that is you, personally. Not your company, not your registered agent, not your formation service. If a formation company offers to put its own staff member here to speed things up, understand what that means: the IRS will treat that person as controlling your entity, and correcting it later requires Form 8822-B.

Line 7b — SSN, ITIN, or EIN

If you have none of the three, write “Foreign”. Some preparers write “N/A”; both are used in practice. What matters absolutely is that you do not leave it blank— a blank 7b is a classic rejection trigger.

You do not need to obtain an ITIN in order to complete this line. That is a persistent and expensive myth, and we cover it in detail in do you need an ITIN to file Form 5472.

Line 8a, 8b, 8c — the LLC questions

8a — Is this application for an LLC? Yes.
8b — Number of LLC members. 1 for a single-member LLC. If you enter 2 or more, you are declaring a partnership, which files Form 1065 instead of Form 5472 + 1120. Get this number right.
8c — Was the LLC organized in the United States? Yes— assuming you formed it in Wyoming, Delaware, New Mexico, Florida, or any other state. This line asks where the entity was organized, not where youlive. Answering “No” describes a foreign entity and is one of the most consequential mistakes on the form.

Line 9a: Type of Entity (the one everybody gets wrong)

None of the pre-printed checkboxes fit a foreign-owned single-member LLC. Do not check “Sole proprietor,” do not check “Partnership,” and do not check “Corporation” simply because you will be filing a pro forma 1120.

Check “Other (specify)” and write:

Foreign-owned U.S. Disregarded Entity

Some preparers write the longer “Foreign-owned U.S. disregarded entity filing Form 5472”, which signals to the IRS exactly what to expect from you each year. Either phrasing communicates the same thing: this is a US-organized LLC, disregarded for tax purposes, with a foreign owner and an annual Form 5472 obligation. If your structure is unusual — a foreign entity as the member, or an Form 8832classification election in play — that is worth confirming with a preparer before you file.

Line 9b asks for the state or foreign country of incorporation and applies to corporations. A single-member LLC filing as a disregarded entity typically leaves it blank.

EIN in hand and a filing due? Form5472.ioturns your answers into an IRS-ready Form 5472 + pro forma 1120 in about 15 minutes — from $147, no CPA required.

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Lines 10–18: Purpose, Dates, and Activity

Line	What it asks	What a foreign-owned LLC enters
10	Reason for applying	Usually “Started new business” with a short description. “Banking purpose” is used when the EIN exists only to open an account, and “Compliance with IRS withholding regulations” appears on some foreign-owned applications. Check exactly one box.
11	Date business started or acquired	Your LLC’s formation date from the state — the date on the Articles of Organization.
12	Closing month of accounting year	December for a calendar-year LLC, which is the overwhelming default. This choice drives your Form 5472 deadline, so pick December unless you have a specific reason not to.
13	Highest number of employees expected in next 12 months	Enter -0- if you have no US employees. The form then tells you to skip line 14.
14	Form 944 annual filing election	Skip if line 13 is zero.
15	First date wages or annuities were paid	N/Aif you pay no US wages. Note the form’s own caveat: withholding agents enter the date income will first be paid to a nonresident alien.
16	Principal activity (check one box)	Pick the closest fit. Most non-resident-owned service and e-commerce businesses land on “Other (specify)”, Retail, or Wholesale—other.
17	Principal line of merchandise or services	One plain, specific line: “Software consulting services,” “Online retail of home goods.” Avoid vague entries like “business.”
18	Has this entity ever received an EIN before?	No for a new LLC. Answer Yesand list the prior EIN if this same entity has had one — do not use this form to get a second EIN for an LLC that already has one.

Third Party Designee — use with care

Completing this block authorizes the named person to receive your EIN and answer IRS questions about the application. It is how formation services obtain the EIN on your behalf. The authority ends once the EIN is issued, but be deliberate about who you name.

How to Submit It From Outside the US

Method	Where	Typical speed
Fax (recommended)	855-215-1627 from within the US 304-707-9471 from outside the US	About 4 business daysunder the IRS Fax-TIN program — include a return fax number
Phone	267-941-1099 (not toll-free) Mon–Fri, 6:00 a.m.–11:00 p.m. ET	Often during the call— complete the form first, the agent reads from it
Mail	Internal Revenue Service Attn: EIN International Operation Cincinnati, OH 45999	Several weeks — slowest option

Note that the international fax and mail routes are different from the domestic ones. The domestic fax number (855-641-6935) and the domestic “EIN Operation” mail address are not the right destinations for an applicant with no US residence — sending there is a common cause of silent delays.

The Six Mistakes That Delay Foreign Applications

Blank line 7b.Write “Foreign,” not nothing.
Answering “No” to line 8c. A US-state LLC was organized in the United States, whoever owns it.
Checking “Sole proprietor” on 9a. Check “Other” and specify the disregarded entity status instead.
Using the domestic fax number. International applicants have their own.
A legal name that does not match the state record. Copy it character for character from the Articles of Organization.
Applying twice because the first one seemed slow. This creates duplicate EINs and a cleanup problem. If you have lost an EIN you already hold, recover it rather than reapplying.

Key Takeaways

Non-residents cannot use the online EIN assistant — fax, phone, or mail only.
Line 7b:write “Foreign,” never leave it blank, and do not get an ITIN just for this.
Line 8c is Yes— your US-state LLC was organized in the United States.
Line 9a: check “Other” and write Foreign-owned U.S. Disregarded Entity.
Fax to 304-707-9471 from abroad and expect the EIN in roughly four business days.

Frequently Asked Questions

Can a non-US resident apply for an EIN online?

No. The IRS online EIN assistant requires the responsible party to have an SSN, ITIN, or EIN. International applicants with no US legal residence or principal place of business must apply by fax, mail, or phone instead. Fax is the fastest of the three.

What do I put on line 7b if I have no SSN or ITIN?

Write “Foreign”(some preparers use “N/A”). The critical rule is that the field must not be left blank— a blank line 7b is one of the most common reasons a foreign applicant’s SS-4 gets rejected or delayed. You do not need to obtain an ITIN just to complete this line.

Was my LLC “organized in the United States” if I live abroad?

Yes.Line 8c asks where the LLC was organized, not where you live. A Wyoming, Delaware, or New Mexico LLC is organized in the United States regardless of the owner’s nationality or residence. Answering “No” here describes a foreign entity and can send your application down the wrong path.

How long does it take to get an EIN by fax from outside the US?

The IRS processes faxed applications under its Fax-TIN program and typically faxes the EIN back within about four business days, provided you include a return fax number. Mail can take several weeks. Phone applications to the international line can produce an EIN during the call.

Should I attach a copy of my passport to Form SS-4?

It is not requiredby the form instructions. Some preparers include it to help the IRS verify the responsible party’s identity and reduce follow-up requests. It is optional — the absence of a passport copy is not itself grounds for rejection.

Do I need an EIN before I can file Form 5472?

Yes.Form 5472 and the pro forma Form 1120 both require the LLC’s EIN, so the EIN has to exist before you can file. If your filing deadline is close and your EIN has not arrived, apply by phone or fax rather than mail — and remember that waiting on an EIN is not a recognized reason to file late.