Can a Foreign Owner Get an EIN Without an SSN?

Yes, a foreign owner may be able to get an EIN without an SSN. The key issue is not citizenship by itself. It is whether the business has been formed, who qualifies as its responsible party, whether that person has or is eligible to obtain an ITIN, and which EIN application method is available.

For Form SS-4, a foreign responsible party who does not have and is ineligible to obtain both an SSN and an ITIN must enter “foreign” or “N/A” on line 7b. This exception should not be treated as permission to use “foreign” or “N/A” merely because an otherwise eligible person has not yet obtained an ITIN.

How the answer changes by situation

A foreign owner’s appropriate application route depends on the business’s location, ownership structure, and available taxpayer identification numbers.

The responsible party has no SSN and is ineligible for an ITIN

This is the clearest no-SSN scenario addressed by the Form SS-4 instructions. The responsible party must still be identified on line 7a. On line 7b, enter “foreign” or “N/A” when that individual lacks and is ineligible to obtain both an SSN and an ITIN. An entry is required.

This rule is narrow. Before using it, confirm both parts: the individual does not have an SSN or ITIN, and the individual is ineligible to obtain either number.

The responsible party has an ITIN but no SSN

An ITIN may satisfy the taxpayer-number component of the online application requirements, but online access also depends on the entity’s U.S. connection. Online applicants must have a legal residence, principal place of business, or principal office or agency in the United States or a U.S. territory. In addition, the principal officer, partner, owner, grantor, trustor, or similar person must have a valid SSN, EIN, or ITIN.

Meeting the identification requirement alone therefore does not establish online eligibility. The location requirement must also be met.

The responsible party may be eligible for an ITIN but has not obtained one

Do not automatically enter “foreign” or “N/A.” That instruction applies only when the foreign responsible party lacks and is ineligible to obtain both an SSN and an ITIN. A person who may qualify for an ITIN but has not applied for or received one is in a different position and should resolve that issue before relying on the exception.

The business is owned by another foreign company

For a non-government entity, the responsible party generally must be an individual—not merely the name of a parent company or holding entity. That individual must be the person who ultimately owns, controls, or exercises effective control over the applicant entity.

Foreign founders seeking a broader walkthrough can also review how to get an EIN as a non-US resident without an SSN. Owners forming a company may find the entity-specific overview of a corporation EIN useful when organizing the application information.

Requirements at a glance

Choosing and completing the application process

1. Form the legal entity first, if applicable. An LLC, partnership, corporation, or other legal entity should be registered with its state before the EIN application is submitted. Use the entity’s finalized legal information consistently when preparing the application.
2. Identify the correct responsible party. For a non-government entity, select the individual who ultimately owns, controls, or exercises effective control over the organization. Do not substitute an entity name where the responsible-party rules call for an individual.
3. Evaluate line 7b carefully. If the foreign responsible party has an SSN or ITIN, enter the applicable number. If the person has neither and is ineligible for both, enter “foreign” or “N/A.” Do not leave the field unresolved simply because the person is foreign.
4. Determine whether online filing is available. Online applicants must satisfy both the U.S. location condition and the valid SSN, EIN, or ITIN condition that applies to the principal officer, partner, owner, grantor, trustor, or similar person. The IRS provides qualifying online EIN applications free of charge.
5. Use an international method when appropriate. An applicant with no legal residence, principal place of business, or principal office or agency in the United States or a U.S. territory may apply by international telephone. The number is 267-941-1099 and is not toll-free; operating hours are Monday through Friday, 6 a.m. to 11 p.m. Eastern time.
6. Prepare Form SS-4 for fax or mail. Form SS-4 is used to request an EIN for fax and mail applications, and its information is also used during an international telephone application. An applicant whose principal place of business is outside the United States may fax the form to 855-215-1627 from within the United States or 304-707-9471 from outside the United States. The mailing address is IRS, Attn: EIN International Operation, Cincinnati, OH 45999.

For an international telephone application, the caller must be authorized to receive the EIN and answer questions about Form SS-4. If a third-party designee will call, the designee authorization is valid only when the signature area has been completed.

Common problems for foreign owners

Using “foreign” or “N/A” too broadly

The most important distinction is between not having an ITIN and being ineligible for an ITIN. The line 7b exception requires both the absence of an SSN or ITIN and ineligibility for both. It is not a general alternative for every foreign person who does not currently possess a U.S. taxpayer identification number.

Assuming every foreign-owned business can apply online

Online eligibility is method-specific. The applicant must have a legal residence, principal place of business, or principal office or agency in the United States or a U.S. territory, and the specified principal person must have a valid SSN, EIN, or ITIN. If those conditions are not met, review the international telephone, fax, or mail routes instead.

Naming a foreign parent company as the responsible party

Ownership charts may include several companies, but the Form SS-4 responsible party for a non-government entity must be the individual who ultimately owns, controls, or effectively controls the applicant. Trace the structure to that individual before completing the responsible-party fields.

Calling without complete authorization

A representative cannot simply call because the owner requested help informally. For an international telephone application, the caller must be authorized to receive the EIN and answer Form SS-4 questions. A third-party designee’s authority depends on completion of the signature area.

Submitting applications for several entities on the same day

The one-EIN-per-day restriction follows the responsible party and applies across online, telephone, fax, and mail methods. Changing the submission method does not create an additional same-day allowance for that responsible party.

Decision checklist before applying

• Has the LLC, corporation, partnership, or other legal entity been registered with its state?
• Have you identified the individual who ultimately owns, controls, or exercises effective control over the entity?
• Does that responsible party have an SSN or ITIN?
• If not, is the responsible party genuinely ineligible to obtain both an SSN and an ITIN?
• If you plan to apply online, does the applicant satisfy the required U.S. or U.S.-territory location condition?
• For online filing, does the applicable principal officer, partner, owner, grantor, trustor, or similar person have a valid SSN, EIN, or ITIN?
• If using international telephone filing, is the caller authorized to receive the EIN and answer Form SS-4 questions?
• If a third-party designee will call, has the signature area been completed?
• If filing by fax or mail, is Form SS-4 complete and directed to the international fax number or mailing address applicable to the submission?
• Has the responsible party already received an EIN that day?

A foreign owner’s lack of an SSN does not automatically prevent an EIN application. The decisive steps are identifying the proper responsible party, applying the narrow line 7b rule correctly, and choosing an application method whose conditions the applicant satisfies.