The Employer Identification Number (EIN) is the tax identifier for your US business entity. You need it to open a bank account, file taxes, and use US payment processors. For non-resident founders, obtaining an EIN is the step that trips up the most applications — not because the process is hard, but because the IRS online form silently blocks you and most generic advice assumes you have an SSN.
Why the online form doesn't work for most non-residents
The IRS online EIN application (irs.gov/EIN) requires the "responsible party" to have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). Non-resident founders typically have neither. The online form will silently reject the application at the responsible-party step without a clear error explanation, leading to the widespread "why won't the IRS let me apply" confusion.
The correct path for non-residents
Use Form SS-4, submitted by fax or mail. The form has specific allowances for non-residents without SSN/ITIN:
Key fields on Form SS-4
| Field | What to fill in |
|---|---|
| Line 1: Legal name of entity | Your LLC or Corp's exact legal name |
| Line 2: Trade name | Blank unless you operate under a different name |
| Line 4a-4b: Mailing address | Your business mailing address (can be registered agent address) |
| Line 5a-5b: Street address if different | Usually same as line 4 |
| Line 7a: Name of responsible party | Your name (natural person), NOT the LLC name |
| Line 7b: SSN, ITIN, or "Foreign" | Write "Foreign" if you have neither |
| Line 8a: Type of entity | LLC, Corporation, etc. |
| Line 10: Reason for applying | Typically "Started new business" |
| Line 11: Business start date | Usually formation date |
| Line 18: Has the entity ever applied for an EIN? | No (for new entities) |
Line 7b is the critical line for non-residents. Writing "Foreign" (instead of leaving blank or attempting an SSN) is the correct entry. The IRS recognizes this designation.
Submission options
Fax submission (fastest)
Fax Form SS-4 to +1 855-641-6935. Expected return time: 4-6 weeks typically. The IRS faxes the EIN letter back to the fax number you list on the form. If you don't have a traditional fax line, online fax services (HelloFax, eFax, FaxPlus) work — they accept incoming faxes to a virtual number for $5-15/month.
Mail submission (slower)
Mail Form SS-4 to:
Internal Revenue Service
Attn: EIN International Operation
Cincinnati, OH 45999Expected return time: 6-10 weeks. IRS mails the EIN letter to the address on your form.
Third-party submission
Formation services (Stripe Atlas, Firstbase, doola) will submit Form SS-4 on your behalf for a fee (typically bundled in their packages, or $75-200 as an add-on). The IRS processes third-party submissions identically to direct submissions — no speed advantage, but useful if you want the formation service to handle it.
Expected timelines
| Submission method | Typical return time | Best case | Worst case |
|---|---|---|---|
| Fax directly | 4-6 weeks | 2 weeks | 12+ weeks |
| Mail directly | 6-10 weeks | 4 weeks | 16+ weeks |
| Third-party (Atlas, doola, Firstbase) | 4-7 weeks | 3 weeks | 12+ weeks |
During IRS backlogs (post-tax-season, during government shutdowns), timelines can double. Plan your banking and payment processor setup assuming 6-week baseline with a 2-3 week buffer.
Common mistakes
Applying before the LLC is formed
The entity must legally exist before you can apply for its EIN. File your formation first (Delaware Certificate of Formation, Wyoming Articles of Organization, UK Ltd via Companies House — whichever applies), get confirmation of formation, then apply for EIN.
Writing the entity name as the responsible party
Line 7a must be a natural person — typically you, the founder. The IRS requires a human responsible party, not the entity applying for the EIN.
Providing an SSN you don't actually have
Attempting to list a borrowed or fabricated SSN will result in rejection when the IRS can't verify it. Writing "Foreign" is the legitimate path; don't invent numbers.
Using the online form anyway
Even if you try, the form will silently reject at line 7b without clear error messaging. Don't waste time on the online path if you don't have SSN/ITIN.
Not keeping a copy
Save a copy of your filed SS-4 before submitting. If the IRS has processing delays, you can reference the submission. If you fax, save the fax confirmation.
After you receive the EIN
- Save the EIN letter (CP 575) permanently. Banks, Stripe, and the IRS will ask for it.
- Apply to Mercury or your chosen bank using the EIN.
- Set up Stripe (account application asks for EIN).
- Update your LLC's Operating Agreement to reference the EIN if it was drafted before EIN issuance.
- Plan your tax filings. Form 1120 for C-Corp. Form 1065 for multi-member LLC. For single-member LLC with foreign owner, Form 1120 + Form 5472 (required annually, $25,000 penalty for non-filing).
FAQ
Can I accelerate the EIN process?
Not officially. The IRS processes applications in order received. Third-party services don't have faster-lane access. Submitting during low-traffic times (mid-year, not post-tax-season) anecdotally correlates with faster turnaround.
What if I make a mistake on SS-4?
If the error is minor (name spelling, address typo), correct it later via Form 8822-B. If the error is material (wrong responsible party, wrong entity type), IRS may reject and require resubmission. Have a second person review Form SS-4 before submitting.
Can I apply for EIN without a US address?
Yes. The mailing address on Form SS-4 can be anywhere (your registered agent address is standard). The IRS mails or faxes the EIN letter to the address you provide.
What if I never receive the EIN letter?
After 8-10 weeks with no response, call the IRS international taxpayer line at +1 267-941-1099. They can look up your application status. Have your company's legal name and formation date ready.
Do I need an EIN for a US LLC with no US activity?
Technically not required if the LLC has no US employees and no US tax obligations. Practically, you'll need an EIN to open a US bank account, use US payment processors, and file any required forms (like Form 5472 for foreign-owned single-member LLCs). Apply unless you have a specific reason not to.
Last verified April 2026. IRS procedures subject to change.