How to Apply for an EIN Without an SSN

Starting a business in the U.S. requires an Employer Identification Number (EIN) for tax purposes, opening bank accounts, and hiring employees. The application process typically asks for a Social Security Number (SSN), but not all applicants have one. Fortunately, there are ways to obtain an EIN without an SSN.

Situations Where SSN Is Not Available

Foreign entrepreneurs, non-resident aliens, and certain U.S. entities often need an EIN but do not have an SSN. Many international business owners want to establish a U.S. presence but are ineligible for an SSN due to a lack of citizenship or residency. The IRS does not require an SSN to issue an EIN, but the application process differs for those without one.

Single-member LLCs owned by foreign individuals frequently encounter this issue. The IRS treats these entities as disregarded for tax purposes unless they elect otherwise, meaning the owner must obtain an EIN for tax reporting, such as filing Form 5472 for foreign-owned U.S. disregarded entities.

U.S. citizens who have renounced their citizenship or permanent residents without a valid SSN may also need an EIN. Estates and trusts requiring an EIN for tax filings may be established by individuals without an SSN, necessitating an alternative application process.

Documents to Include

When applying for an EIN without an SSN, the key document is IRS Form SS-4, which asks for details such as the legal name of the entity, business structure, and reason for requesting an EIN. Applicants without an SSN or Individual Taxpayer Identification Number (ITIN) must leave those fields blank and provide alternative information.

A responsible party must be designated on Form SS-4—this is the individual who controls or directs the entity’s financial and tax matters. If they do not have an SSN, they should write “Foreign” in the relevant section. The IRS also requires a U.S. mailing address, and if the business lacks a direct U.S. presence, a registered agent’s address may be used.

Foreign businesses may need to submit formation documents, such as articles of incorporation or an equivalent certificate from their home country. While these are not always required upfront, having them available can help resolve verification issues. Trusts and estates may need to provide a trust agreement or decedent’s will to confirm legitimacy.

Application Methods

Applicants without an SSN cannot apply online and must submit Form SS-4 by mail, fax, or phone. Processing times vary, so choosing the most suitable method depends on urgency.

Postal

Submitting Form SS-4 by mail provides a paper trail and allows for supporting documents. The completed form should be sent to:

Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999, USA

Mailed applications typically take four to six weeks to process. Ensuring all required fields are completed accurately can prevent delays. Keeping a copy of the submitted form and any correspondence is advisable.

Fax

For a faster option, applicants can fax Form SS-4 to (855) 215-1627. The IRS usually processes faxed applications within four business days.

The form should be typed or written clearly in black ink. If approved, the IRS will fax back the EIN confirmation letter (CP 575) to the number provided. If no return fax number is listed, the confirmation will be mailed instead, which takes longer. Applicants should ensure their fax machine is set to receive incoming documents.

Phone

Foreign applicants can apply for an EIN by calling +1 (267) 941-1099. This number is for international applicants and is not toll-free.

Before calling, applicants should have a completed Form SS-4 on hand. The IRS representative will ask for entity details, business structure, responsible party information, and the reason for applying. If the responsible party does not have an SSN, they should state they are not eligible for one. If all details are correct, the IRS can issue the EIN immediately. The confirmation letter typically arrives within two to four weeks, so keeping a record of the EIN is recommended.

Confirming EIN

Once the IRS processes an EIN application, the confirmation letter (CP 575) serves as official verification. This document is required for opening U.S. business bank accounts, applying for business licenses, and filing federal tax returns. If the confirmation letter does not arrive within the expected timeframe, applicants can contact the IRS Business & Specialty Tax Line at (800) 829-4933 to check the status.

Businesses should verify that the EIN is correctly linked to their entity in IRS records, especially if they plan to file employment or corporate tax returns. Errors in entity classification or responsible party designation can cause delays. If necessary, businesses may need to file Form 8822-B to update responsible party information.