Form SS-4 is the IRS form you use to apply for an EIN, the federal tax ID for your company. You complete it once, the IRS reads it, and your business gets its number. It is free, and a non-US founder with no Social Security Number simply writes "Foreign" in the responsible party's tax-ID box (line 7b). This page explains the form itself; the step-by-step of submitting it without an SSN is a separate guide.
Form SS-4, "Application for Employer Identification Number," is the one-time form that gets your company its EIN.
A foreign responsible party writes "Foreign" on line 7b. The form still goes through, and the EIN is free.
It is not an annual form. Later changes to the record are made with Form 8822-B, not a new SS-4.
If you are forming a US company from abroad, Form SS-4 is the small piece of paperwork standing between you and almost everything else: a bank account, a payment processor, your federal tax filings. It is not complicated, but it is easy to get wrong in one or two specific places. This page explains what the form actually is, what each part of it asks for, the lines a non-US founder fills in differently, and what happens to the form once you send it. For the step-by-step of submitting it without an SSN, the guide to getting an EIN without an SSN walks the whole process; here we focus on the form itself.
What Form SS-4 is
Form SS-4, officially the Application for Employer Identification Number, is the IRS form a business uses to request an EIN, the nine-digit federal tax ID for a company. One form, one purpose: you complete it, the IRS reads it, and it issues your company a number. The form is free, and you can download the current version straight from the IRS at irs.gov. There is no premium version and no faster paid form. A service can prepare it for you, but the SS-4 itself is the same document for everyone.
Every US LLC that needs its own EIN starts here, and for a foreign-owned LLC that is effectively always. The company needs an EIN to open a US bank account, work with a payment processor, and file its annual federal return, such as Form 5472 with a pro forma Form 1120.
Form SS-4 vs the EIN: the application and the number
It helps to separate the two things people often blur. Form SS-4 is the application; the EIN is the result. You do not file an SS-4 every year, and you do not put the SS-4 on invoices or bank forms. You submit it once when the company is new, the IRS uses it to create your EIN record, and from then on you use the EIN, not the form.
That distinction matters later, too. When something on the record changes, your business address or the responsible party, for example, you do not send a fresh SS-4. You update the existing record with Form 8822-B. The SS-4 is the one-time application that opens the file; 8822-B is how you keep it current.
What Form SS-4 asks for
The form looks longer than it is. Most of it is company information you already have from forming the LLC; only a few lines call for a decision. Here is what each part captures and what a non-resident founder typically enters.
Part of the form | What it captures | What a non-resident usually enters |
|---|---|---|
Legal name and trade name (lines 1–2) | The LLC's exact legal name, plus any trade name it uses | The name on your Articles of Organization, word for word |
Mailing address (line 4) | Where the IRS sends EIN correspondence | A US or non-US address you control and check |
Responsible party (lines 7a–7b) | The real person who owns or controls the LLC, and their tax ID | Your name; on 7b, write “Foreign” if you have no SSN or ITIN |
LLC details (lines 8a–8c) | Whether it is an LLC, the number of members, and where it was organized | “Yes”, your member count, and the US state of formation |
Entity type and reason (lines 9a–10) | How the entity is taxed and why you are applying | Usually a single-member or partnership LLC; reason “Started a new business” or “Banking purpose” |
Start date and activity (lines 11, 16–17) | When the business began and what it does | Your formation date and a short description of the business |
Prior EIN (line 18) | Whether this entity has ever had an EIN before | “No” for a brand-new LLC |
A few lines do not appear above because most foreign-owned single-member LLCs leave them blank: lines 3, 5–6, and 12–15 cover an executor, a separate physical address, and US payroll details that a typical non-resident LLC does not have. If a line does not apply to you, leave it empty rather than guessing.
One line is worth a second look: line 10, the reason for applying. Most non-resident founders choose "Started a new business". If you formed the LLC earlier and are only now getting the EIN to open a bank account, "Banking purpose" is the accurate and accepted choice instead. Either is fine; pick the one that matches why you are applying now.
The lines non-residents fill in differently
Two parts of the form decide whether a foreign founder's application clears, and both sit in the responsible-party section.
Line 7b, the responsible party's tax ID. The usual instructions assume the person applying holds a US Social Security Number. You almost certainly do not, and that is fine: the Instructions for Form SS-4 say to write "Foreign" on line 7b when the responsible party has no SSN or ITIN. That single word is what lets the application go through without a US personal tax ID.
Line 7a, the responsible party. This must be a real individual who owns or controls the LLC, normally you. It cannot be your registered agent, your accountant, or a formation company acting as a nominee; the IRS bars nominees from that role. Get these two lines right and the rest of the form is routine company data.
You do not need an ITIN first, and getting one will not speed up your EIN. The full mechanics of applying this way, including how and where to submit the form and the timelines to expect, are covered in how to get an EIN without an SSN.
How you submit Form SS-4
How you send the finished form depends on the responsible party's tax status, and this is the one place where non-residents and US founders genuinely differ.
The route the IRS promotes first is its free online EIN Assistant on IRS.gov, which issues the number on screen straight away. The catch is eligibility: the online tool requires the responsible party to already hold a US taxpayer ID (an SSN, ITIN, or existing EIN) and the business to have a US location, and the session is open only Monday to Friday, roughly 7 a.m. to 10 p.m. Eastern, and must be finished in one sitting before it times out. For a founder abroad with no US tax ID, the online tool is simply not available, which is exactly why the paper SS-4 still exists.
If the responsible party has an SSN or ITIN, the IRS online EIN Assistant issues the number immediately.
If the responsible party has neither, the online tool is closed, and the SS-4 goes to the IRS by fax, mail, or the international phone line instead. The EIN then comes back in the IRS's own time rather than on the spot.
Which method to choose, the exact fax and phone details, and the timelines to plan around are laid out in the EIN without an SSN guide, so we will not repeat them here. The key point for the form itself: a non-resident does not file online, and that is a rule about the applicant, not a flaw in your form.
What happens after you file Form SS-4
Once the IRS processes your SS-4, it issues the EIN and sends a CP 575, the original EIN confirmation notice. Keep it, because the IRS prints the CP 575 only once. If it is ever lost, you ask for a 147C verification letter instead, which banks accept in its place. Both turn up in the rundown of the documents you receive after forming an LLC.
From that point the SS-4 has done its job. Your EIN does not expire and stays with the company for life. The only time you revisit the information you put on the form is when it changes, and that is a Form 8822-B update, not a new application.
Can someone else file Form SS-4 for you?
Yes. Near the bottom, the SS-4 has a Third Party Designee section, separate from the responsible party. By completing it, you authorise a named person to file the application and answer the IRS's questions about it on your behalf. This is how an accountant, an attorney, or a formation service can handle the EIN application for you. It is distinct from the responsible party, who must still be a real owner or controller of the LLC, not the designee.
The designee gives their name, address, and phone number and signs that section. Their authority is deliberately narrow and short-lived: it covers only this EIN application and ends the moment the EIN is assigned. It does not let them run the company or act for it afterwards. Because you are still handing over real, if limited, permission, name only someone you trust.
Common Form SS-4 mistakes
Most rejected or delayed applications come down to a short list of avoidable errors:
Leaving line 7b blank or inventing an SSN. Write "Foreign". A blank stalls the application; a fake number can void it.
Naming a nominee as the responsible party. It must be a real owner or controller, not your agent or provider.
A company name that does not match your formation documents. The legal name on the SS-4 has to match your Articles of Organization exactly.
Applying before the LLC exists. The EIN belongs to the company, so the state has to approve the formation first.
Requesting a second EIN you do not need. An existing company already has one; a lost confirmation letter is fixed with a 147C, not a new EIN.
Frequently asked questions
What is Form SS-4 used for?
It is the IRS application for an EIN, the federal tax ID for a business. You complete it once to get your company's number; it is not an annual filing, and the IRS does not charge for it.
Can I fill out Form SS-4 without a Social Security Number?
Yes. A responsible party with no SSN or ITIN writes "Foreign" on line 7b, and the application still goes through. The full no-SSN process, including how to submit the form, is covered in how to get an EIN without an SSN.
Where do I get Form SS-4?
Free from the IRS at irs.gov. Download the current form and its instructions there directly; never pay a third-party site for "the form", since the form and the EIN are both free.
Do I file Form SS-4 every year?
No. It is a one-time application. Once your EIN is issued you use the number, not the form, and any later change to your address or responsible party is made with Form 8822-B rather than a new SS-4.
What is the difference between Form SS-4 and an EIN?
Form SS-4 is the application; the EIN is the nine-digit number you receive as a result. You submit the form once, and from then on you use the EIN it produced.
Who should be the responsible party on Form SS-4?
A real individual who owns or controls the LLC, normally the founder. It cannot be a registered agent, accountant, or formation company acting as a nominee, which the IRS does not allow.
Can I file Form SS-4 online?
Only if the responsible party has a US taxpayer ID. The IRS online EIN Assistant issues a number instantly, but it requires a valid SSN, ITIN, or existing EIN and a US business location, and runs only during set hours. Most non-resident founders have no US tax ID, so the online tool is closed to them and they file the paper SS-4 by fax, mail, or phone instead.
Can someone else complete Form SS-4 for me?
Yes. The form's Third Party Designee section lets you authorise an accountant, attorney, or formation service to file the application and deal with the IRS about it. That permission is limited to the application and ends once the EIN is assigned. The responsible party named elsewhere on the form must still be a real owner of the LLC.
How this article was prepared
CORPBOLT prepared this explainer for non-US founders trying to make sense of Form SS-4 before they apply for an EIN. The form's purpose and official title, the line 7b "Foreign" instruction, the responsible-party and nominee rules, and the role of Form 8822-B for later changes are drawn from the IRS About Form SS-4 page and the Instructions for Form SS-4 linked below, and from how CORPBOLT prepares these applications when it forms LLCs for founders abroad, where the single most common slip we see is line 7b left blank instead of marked "Foreign". Processing time and the EIN itself are controlled by the IRS, which no formation service can speed up or guarantee. This is general information, not legal or tax advice, and we update it when the IRS revises the form. Last reviewed June 2026.
Form SS-4 with CORPBOLT: CORPBOLT forms your Wyoming LLC with a registered agent and US business address from $349/year (Foundation) and prepares your Form SS-4; the EIN is included from $599/year (Launch) or as a $199 add-on. The IRS never charges for the EIN, so you pay for the formation and the prepared application, never the number. Form your Wyoming LLC →
Official references
Approval note: An EIN is something banks and payment processors require, but it does not guarantee approval. Each bank, fintech, and processor makes its own decision based on your documents, business model, and country.
Approval note: Eligibility and approval decisions are made by each bank, fintech, and payment processor. Requirements can vary by provider, country, business model, and account history.
