Form SS-4, Application for Employer Identification Number, is a one-page IRS form. It looks simple. For foreign applicants the difficulty is knowing which boxes apply, what to put where the form asks for a Social Security Number, and how to avoid the entries that get an application set aside. This guide goes through the form line by line for a foreign-owned LLC.
Lines 1 to 6: the entity
- Line 1, legal name. The LLC name exactly as it appears on the state formation document, including the "LLC" suffix and punctuation.
- Line 2, trade name. Only if you do business under a different name (a DBA). Otherwise leave blank.
- Line 3, executor, administrator, trustee, "care of" name. Usually blank for an LLC. Some filers put the owner's name here with "c/o" if mail should go to their attention.
- Lines 4a and 4b, mailing address. Where the IRS should send mail. For most foreign-owned LLCs this is the registered agent or a US virtual mailbox. A foreign address is allowed, but mail will be slower.
- Lines 5a and 5b, street address. Only if different from the mailing address.
- Line 6, county and state of the principal business. The county and state where the LLC is located. For an online business this is typically the state of formation and the county of the registered agent.
Lines 7a and 7b: the responsible party
This is where foreign applicants get stuck. The responsible party is the individual who owns or controls the entity. For a single-member LLC that is the owner. For a multi-member LLC, the managing member or a general partner. It must be a natural person, not a company, unless the owner is a government entity.
Line 7b asks for the responsible party's SSN, ITIN, or EIN. If you have none of these, write "Foreign". That is the IRS instruction for international applicants. Do not leave it blank and do not invent a number.
Lines 8a to 8c: LLC questions
- 8a. Is this application for an LLC? Yes.
- 8b. Number of LLC members. One for a single-member LLC.
- 8c. Was the LLC organized in the United States? Yes, for any LLC formed under a state's law.
Line 9a: type of entity
A single-member LLC that has not elected corporate taxation is a disregarded entity. On the form this is usually entered as "Other" with "Disregarded entity, single-member LLC" written in, or following the current instructions for the sole-member LLC case. A multi-member LLC is a partnership by default. If you have filed or plan to file Form 8832 or Form 2553 to be taxed as a corporation, the answer changes. This choice has tax consequences; if you are unsure, ask a professional before filing.
Line 9b: state or foreign country of incorporation
The US state where the LLC was formed.
Line 10: reason for applying
"Started new business" for a newly formed LLC. Some filers also tick "Banking purpose" and write "opening a bank account." Either is acceptable; "Started new business" is the cleanest.
Lines 11 to 13
- Line 11, date business started. The formation date from the state certificate.
- Line 12, closing month of accounting year. December for almost everyone.
- Line 13, highest number of employees expected in the next 12 months. Zero in each box if you have no employees. Do not leave blank.
Lines 14 to 15
- Line 14. Only relevant if you will have employees and want to file Form 944 annually. Usually left unchecked for an LLC with no employees.
- Line 15. First date wages were paid. Write "N/A" if no employees.
Lines 16 and 17: principal activity
Tick the box that best describes the business, for example "Retail," "Wholesale," "Other" with a description. On line 17, write one clear sentence: "Online retail of clothing to US customers," "Software development services," "Amazon FBA seller of kitchen products." Vague entries such as "business" or "various" lead to follow-up questions.
Line 18: has the applicant ever applied for an EIN before?
Answer honestly. If the entity already has an EIN, a new application will be rejected. If a formation service or agent may have applied, find out before filing.
Third party designee
If you authorize a service to file for you and receive the EIN, the designee's name, address, phone, and fax go here. The applicant signs below to grant the authorization. This is the mechanism SwiftEIN uses: you authorize us in the order form, we complete this section, file the form, and receive the 147c letter on your behalf.
Signature
The responsible party or an authorized member signs and dates the form, and writes their title (for example "Member" or "Managing Member"). Unsigned forms are the most common reason for rejection.
Where to send it
International applicants fax or mail the form to the IRS addresses listed in the current SS-4 instructions, or apply by phone on the international line. Expect 4 to 12 weeks by fax. See how long it takes.