This guide follows the Instructions for Form SS-4 (Rev. December 2025). It explains what the IRS asks for — it isn’t tax or legal advice, and your entity’s tax classification is a decision to make with a tax professional if you’re unsure.
Before you start
- Form the LLC first. An LLC or corporation should be formed with its state before applying, or the EIN application may be delayed.
- Have your formation document in front of you. The legal name on line 1 has to match it exactly.
- Apply once. The IRS issues only one EIN per responsible party per day, across all application methods.
Lines 1–3: names
Line 1 — legal name. Enter the name exactly as it appears on the charter or other legal document — for an LLC, your state formation filing. Don’t abbreviate. “Acme Trading LLC” and “Acme Trading, L.L.C.” are different names to a bank comparing your EIN letter with your formation documents later; see EIN name mismatches.
Line 2 — trade name. Only if the business operates under a different name (a “doing business as” name). Otherwise leave it blank.
Line 3 — care of. Only if mail should go to someone’s attention, such as a trustee or executor. Most LLCs leave it blank.
Lines 4–6: addresses
Lines 4a–4b — mailing address. This is where the IRS sends your EIN confirmation (CP 575) and any letters, so use an address where mail reliably reaches you. A foreign address is fine: enter the city, province or state, postal code and the name of the country, written out in full.
Lines 5a–5b — street address. Only if it differs from the mailing address, and never a P.O. box.
Line 6 — county and state. The instructions ask for the entity’s primary physical location.
Lines 7a–7b: the responsible party
Line 7a is the person who owns, controls or exercises effective control over the business. The responsible party must be an individual (a natural person), not an entity — the only exception is government entities. Nominees — people given only limited authority, for example during formation — can’t be listed. More detail in our responsible party guide.
Line 7b asks for that person’s SSN, ITIN or EIN. Enter “foreign” or N/A if the responsible party doesn’t have, and is ineligible to obtain, an SSN or ITIN. An ITIN isn’t required to get an EIN — see ITIN vs. EIN.
Lines 8a–8c: LLC details
Line 8a asks whether the applicant is an LLC. If yes, line 8b asks for the number of members. Answer the remaining LLC question on line 8c as it appears on the current form.
Line 9a: type of entity — the line foreign owners most often get wrong
The right box depends on how many members the LLC has and how it is classified for U.S. tax:
| Your LLC | What the instructions say for line 9a |
|---|---|
| Single member, wholly owned by a foreign person, needs the EIN to file Form 5472 | Check Other and write “Foreign-owned U.S. disregarded entity-Form 5472” |
| Single member, disregarded (default) | Check Other and write “disregarded entity” |
| Two or more members (default) | Check Partnership |
| Elected to be taxed as a corporation | Check Corporation and enter the income tax form number (for example 1120 or 1120-S) |
A U.S. single-member LLC wholly owned by a foreign person may have to file Form 5472 — an information return about transactions with its owner — which is why the IRS gives it a specific entry. Questions about electing a different classification belong with a tax professional.
Line 10: reason for applying
Check exactly one box — the instructions say a selection is required and not to write “N/A”. For a foreign-owned single-member LLC filing Form 5472, the instructions give the example of checking Other and entering “Foreign-owned U.S. disregarded entity filing Form 5472”. Other LLCs typically check “Started new business” or “Banking purpose”, whichever fits.
Lines 11–15: dates and employees
- Line 11 — date business started or acquired. For a new business, the start date.
- Line 12 — closing month of accounting year. The last month of your tax year. Most businesses use the calendar year, which ends in December; check with a tax professional before choosing anything else.
- Line 13 — employees expected in the next 12 months. Enter a number in each category, including zero. If you expect none, skip line 14.
- Line 14 — Form 944. Only relevant if you will pay wages: it covers employers expecting employment tax of $1,000 or less for the year.
- Line 15 — first date wages paid. Enter N/A if you won’t have employees.
Lines 16–17: what the business does
Line 16 — check the one box that best describes the principal activity; a box is required. If none fits, check Other and specify. Line 17 — an entry is required: describe the main line of business specifically (“online retail of home textiles”, not “e-commerce”). Vague descriptions are a common reason for follow-up questions.
Line 18: previous EINs
State whether the applicant entity has ever been issued an EIN. If a previous application may already have produced one, find out before you apply again — see EIN delay help.
Third-party designee
This section lets you authorize someone — such as a filing service — to receive the EIN and answer the IRS’s questions about the application. It is valid only when the applicant signs the form, and the designee’s authority ends once the EIN is assigned and released to them. The IRS still mails the EIN notice to the applicant.
Signature, phone and fax
Foreign applicants may have any duly authorized person sign. If you apply by fax, include your fax number — the IRS uses it to fax the EIN back. Then send the form through one of the IRS international channels (phone, fax or mail); current numbers and timings are on our EIN processing time page.