International EIN Application
Form SS-4 Line 7b for Foreign Founders Without an SSN
Form SS-4 line 7b may contain “foreign” or “N/A” when the responsible party has no SSN or ITIN and is ineligible to obtain one. That exception does not remove the requirement to identify the real individual who ultimately owns or controls the entity on line 7a.
Key entity facts
- Line 7a
- Full name of the individual responsible party
- Line 7b
- Enter “foreign” or “N/A” only when the person has no SSN/ITIN and is ineligible
- International phone
- 267-941-1099, Monday–Friday, 6 a.m.–11 p.m. Eastern
- Outside-U.S. fax
- 304-707-9471; include a return fax number
What goes on Form SS-4 line 7b without an SSN?
If the responsible party has no SSN or ITIN and is ineligible to obtain one, current IRS Form SS-4 instructions permit “foreign” or “N/A” on line 7b. International applicants cannot use the online EIN application; they must apply by phone, fax, or mail.
- Name the actual individual responsible party on line 7a; nominees are not authorized applicants.
- Use “foreign” or “N/A” on line 7b only when the IRS eligibility condition is satisfied.
- Choose one application channel for the entity and keep a signed copy of the completed SS-4.
Choose the correct international EIN channel
An applicant with no legal residence, principal place of business, or principal office in the United States cannot use the IRS online EIN application. International applicants may call 267-941-1099, fax Form SS-4, or mail the signed form. Prepare the complete form before calling because the representative uses those answers to establish the account.
For international applicants, the IRS lists 855-215-1627 when faxing from within the United States and 304-707-9471 when faxing from outside the United States. Mail goes to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999.
Prevent avoidable SS-4 mismatches
The legal entity name should match the state formation record. The mailing address may be foreign, while the physical address field should reflect the entity's actual location when different. Select the entity classification and application reason carefully because the EIN account will be established from these answers.
Do not send the same application through several channels. The IRS instructs applicants to use one method per entity, and EIN issuance is limited to one per responsible party per day. Lovie can coordinate formation data and the EIN workflow so names, addresses, responsible-party details, and entity type stay consistent.
- Match the LLC or corporation name to the filed formation document.
- Provide the responsible party's real name and sign the application or valid authorization.
- Retain the signed SS-4 and the EIN assignment evidence for tax and banking files.
Understand the stated processing windows
The IRS says fax applications generally receive an EIN by fax within four business days when a return fax number is supplied. Mail should be sent four to five weeks before the number is needed, and the IRS describes an approximate four-week delivery window. Inventory levels can still create delays.
Founder questions
Can a non-US founder use the online EIN application?
Not when the entity's principal place of business is outside the United States or U.S. territories. The IRS directs international applicants to phone, fax, or mail routes.
Should line 7b be left blank?
No. Current instructions say an entry is required and permit “foreign” or “N/A” when the responsible party has no SSN or ITIN and is ineligible to obtain one.
Can a nominee be the responsible party?
No. The IRS identifies the responsible party as the individual who ultimately owns, controls, or exercises effective control over the entity and its assets.
Primary sources
Lovie is not a law firm, accounting firm, bank, or tax adviser. This material is general information and does not replace advice for your facts or an institution's current application policy.