If your main place of business sits outside the US, the IRS's instant free online system is off the table entirely โ you're left with one of three routes: phone, fax, or mail.
An EIN โ Employer Identification Number โ is a 9-digit federal tax ID the IRS issues to businesses, formatted something like 12-3456789. The name says "Employer," but plenty of LLCs with zero employees still need one, whether for federal tax filings, opening a business bank account, or applying for certain financial services. Foreigners can apply, and you don't necessarily need an SSN or ITIN first. What actually determines which application route you're stuck with is where your principal place of business is.
Two very different situations, two completely different paths
If your legal residence, principal place of business, or principal office/agency is inside the US or a US territory, and the Responsible Party already has a valid SSN, ITIN, or EIN, you can use the IRS's online system. If none of those things are located inside the US โ say, you live in China and your business genuinely operates from China too โ the standard online application isn't an option, and you'll need to go through phone, fax, or mail instead.
By phone, call 267-941-1099 โ this line is dedicated to international applicants, it's not toll-free, and it runs Monday through Friday, 6am to 11pm Eastern. Have your Form SS-4 filled out before you call, since the agent builds your file and assigns the EIN right there on the call based on what you give them. Fax tends to be the go-to method for a lot of domestic-facing cross-border sellers โ if you're outside the US, fax to 304-707-9471; if you're physically in the US but your main business is based elsewhere, fax to 855-215-1627, and you'll typically hear back in around 4 business days. The mailing address is Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999, with a turnaround of roughly 4 to 5 weeks โ not really the option for anyone in a hurry to get a bank or payment account open. Whichever route you take, the same Responsible Party can only apply for one EIN per day.
The IRS itself doesn't charge anything for this โ the official portal is irs.gov/EIN. If a third-party formation service is charging you $50, $100, or more for "EIN application assistance," that's their own service fee, not an IRS charge. Worth keeping those two things separate.
Walking through Form SS-4, line by line
Line 1 is the LLC's legal name โ it needs to match your state formation documents exactly, character for character. Don't put your Shopify store name, brand name, or domain here. Line 2 is Trade Name โ if your brand name differs from the legal name, this is where it goes; leave it blank otherwise.
Lines 4a/4b are the Mailing Address, which is where the IRS sends correspondence. For an overseas address, follow the foreign address format described in the SS-4 instructions. Lines 5a/5b are the Street Address, which can match the mailing address or differ from it โ but whatever you do, don't invent a fake US address just to make the application "look American."
Line 6 asks for Principal Business Location, and this is one of the easiest lines to get wrong. A Registered Agent address is not the same thing as your actual place of business. Your LLC being registered in Wyoming doesn't mean you or your business actually operate out of Wyoming. If your real life and business genuinely run out of China, that's what belongs here โ don't substitute your Wyoming agent's address for it. This is exactly what the IRS uses to determine whether you count as an "international applicant" and whether you're even eligible for the online system in the first place.
Lines 7a/7b are for the Responsible Party, and this trips people up constantly. The Responsible Party is whoever actually owns or controls the entity. If Mr. Zhang owns 100% of ABC LLC, then Mr. Zhang himself is the Responsible Party โ don't take the easy route and put the formation agent's company here instead. The IRS is explicit that a nominee doesn't qualify to be listed as the Responsible Party. If there's no SSN or ITIN and no eligibility to get one, current instructions say to enter "foreign" or "N/A" on Line 7b. Absolutely do not make up a fake number.
Lines 8 and 9a cover entity type. Once you select LLC, you'll answer follow-up questions based on member count and tax classification. A single-member LLC that hasn't made a separate tax election is generally treated by default as a disregarded entity for federal tax purposes. A multi-member LLC is generally treated by default as a partnership, unless a different election has been made. Being an "LLC" under state law and your federal tax classification are two separate things โ registering an LLC doesn't automatically turn it into a Corporation. This is exactly why a foreign-owned single-member LLC may still need to pay attention to the Form 5472 plus Pro Forma Form 1120 combination down the line.
Line 10 asks for the reason you're applying โ for a newly formed company, that's typically "Started new business." Don't invent a different reason just to make the application seem more likely to sail through. Line 11 is the date the business actually started operating, and it needs to line up with your company formation documents โ don't put a future date, or one that conflicts with when the state actually registered your LLC. Line 12 is the accounting period end month โ calendar-year filers typically put December, but this depends on your LLC's actual tax year setup. Line 13 asks for maximum expected employees โ if you have none, put zero honestly. Don't feel obligated to write something in just because the form's name has "Employer" in it.
Line 18 is the Third Party Designee. If you're working with a CPA or accountant to help file, their information goes here โ but this role is nothing like the Responsible Party. A Third Party Designee is just someone authorized to help with the application; it doesn't make them an actual owner of the company.
What to hold on to once the application goes through
Once your EIN is issued, the IRS sends an EIN Assignment Notice. If you applied online, you can view, print, and save it directly. It's worth keeping this alongside your Form SS-4, LLC formation documents, operating agreement, and any subsequent bank account paperwork for the long haul โ you'll likely need these again for opening bank accounts or handling tax filings down the road.
Getting the EIN doesn't mean the tax side of things is finished
An EIN is just a tax identification number. It doesn't mean your annual filing is done, doesn't mean any taxes owed have been paid, and definitely doesn't mean the LLC is automatically tax-exempt. For a US single-member LLC wholly owned by a foreign individual โ if it qualifies as a Foreign-Owned U.S. Disregarded Entity and a reportable related-party transaction occurs โ the Form 5472 plus Pro Forma Form 1120 filing package still needs attention. The specific mechanics and late-filing penalties around that are covered in depth in the earlier article dedicated to that exact topic, so there's no need to repeat it all here. The full sequence really looks like: register the LLC, get the EIN, start operating, determine your tax classification, then figure out your annual filing obligations. Getting the EIN is nowhere near the end of dealing with US tax matters.
The most common mistakes
Filling in a fake number when there's no SSN available. Listing the formation agent as the Responsible Party instead of the real owner. Confusing the state-issued LLC registration number with the EIN โ they're completely different numbering systems run by different agencies. Rushing to reapply for a second EIN just because the first one hasn't come back yet โ the IRS is explicit that an entity should generally have only one EIN. Using the Registered Agent's address as if it were the actual place of business. And assuming that once the EIN is in hand, US tax obligations are fully wrapped up. Tripping on any one of these can stall your application or create headaches down the line โ running through this checklist before you sit down to fill out the form can save a lot of back-and-forth later.