|
|
Nevada Registered Agent Service™ The PREFERRED choice in Registered Agents since 1991 |
||
|
||||
Applying for EIN without SSN or ITIN - non-US citizens
Last updated Sunday, April 7, 2024
There are no citizenship
or residency requirements to forming an LLC in the U.S. and there are no
citizenship or residency requirements for getting an EIN for your LLC.
·
This information
is for non-US residents forming an LLC in the US
·
Make sure you
read what is an EIN and IRS taxpayer ID numbers
There is a
lot of incorrect information online about non-US citizens and non-US residents
(foreigners) getting an Employer Identification Number (EIN) from the IRS.
Make sure your LLC is approved first before applying for your EIN
to avoid having an EIN attached to the wrong LLC name (if your LLC filing gets
rejected).
You’ll also want to send to the IRS your LLC approval along with
the EIN application. The name of your LLC approval form will vary depending on
the state, but it will either be a stamped/approved Articles of Organization,
Certificate of Organization, or Certificate of Formation.
However, if you apply for your EIN first and your LLC is later
approved, then there are no issues. The IRS doesn’t check to make sure an LLC
exists first before getting an EIN, so if the LLC name on your state forms
matches your EIN Confirmation Letter, you’re good.
If you apply for your EIN first and then your LLC is rejected
because of a name conflict, you’ll need to resubmit your LLC filing forms, get
a new EIN, and then cancel your first EIN. You don’t have to wait for your
first EIN to be cancelled before getting a new EIN.
EINs are used for:
An EIN is primarily used by foreigners to open a business bank
account in the U.S. for their LLC.
Your EIN will also be used for U.S. tax reporting and filing
requirements, hiring employees (if applicable), and sales tax licenses/permits.
How
to complete the EIN Application (Form SS-4) for Foreigners
Download Form SS-4:
Complete Form SS-4 by hand or on your computer:
You can either print the form, fill it out by hand (use a black
pen), then sign; or, you can type in the form on your computer, then print and
sign.
USE CAPITAL LETTERS:
If you are filling out Form SS-4 by hand, we recommend using ALL
UPPERCASE letters. The IRS prefers UPPERCASE letters and this can help speed up
your EIN application.
EIN (upper right)
You’ll see an “EIN” box in the upper right of the form. DON’T
ENTER ANYTHING HERE.
The IRS will enter your EIN number in this field after they
approve your application.
1. Legal name of entity (LLC)
Enter your LLC name in the exact same way it’s listed in your
Articles of Organization, Certificate of Organization, or Certificate of
Formation.
2. Trade name of business (if different than #1)
Most foreigners who have formed an LLC don’t also have a Trade
Name (aka DBA, Doing Business As, or Fictitious Name).
Most foreigners leave #2 empty.
If on the other hand, you’ve filed a DBA after forming your LLC,
your DBA is owned by your LLC, and you want your LLC to do business under that
name, then you can enter your Trade Name/DBA Name/Fictitious Name in #2.
3. Executor, administrator, trustee, “care of” name
Leave this empty. This field does not apply to LLCs obtaining an
EIN.
4a and 4b: Mailing address
On lines 4a and 4b enter a mailing address where the IRS can send
you reminders and tax documents.
This address can be a U.S. address or it can be a non-U.S.
address. This address can be the same address you used listed on your LLC
filing forms, but it doesn’t have to be.
This address should be one that is reliable and where you can
regularly receive mail for your LLC. This should also be the address that you
will use when filing future tax returns with the IRS.
However, using a U.S. address here may make it easier when opening
up a U.S. bank account. The address that is listed in 4a and 4b will be the
same address that is listed at the top of your EIN Confirmation Letter. Some
banks accept this as a proof of U.S. address.
The best and least expensive way to get a U.S. address is to use
our Registered Agent address, not only as your LLC’s Registered Agent address,
but also as your LLC’s office address.
·
If the address is a non-U.S. address,
make sure to enter the city, province (or state), postal code, and the name of
the country. Enter the full country name. Don’t use an abbreviation.
·
If you need to change your LLC mailing
address with the IRS in the future, you file Form 8822-B.
5a and 5b: Street address (if different)
You can leave 5a and 5b empty.
6. County and state where principal business (LLC) is located
Enter the county (not the country) where your LLC is located in
the U.S.
This will either be your LLC’s principal address or your LLC’s
Registered Agent address.
7a. Name of Responsible Party
The EIN Responsible Party must be an individual person; therefore,
it will be an LLC Member (owner).
If you own a Single-Member LLC, you will be the Responsible Party.
If you own a Multi-Member LLC, any of the LLC Members (owners),
including yourself, can be the Responsible Party.
7b. SSN, ITIN, or EIN (of Responsible Party)
This is the box that confuses most people who don’t have an SSN or
ITIN and want to get an EIN for their LLC.
The
solution is to enter “Foreign”.
The IRS issues EINs to foreigners all the time and this is what
you must enter if you don’t have an SSN or ITIN.
Note: If your LLC is owned by another LLC (a “Parent LLC”), you
can’t use your Parent LLC’s EIN. You must enter “Foreign”. And you also must
list a person (not a company) in 7a.
For more information, see EIN Responsible Party for LLC.
8a. Is this application for a limited liability company (LLC)?
Check off “Yes”.
8b. If 8a is “Yes,” enter the number of LLC members
Enter the number of LLC Members (owners) for your LLC.
Single-Member LLC: Enter “1”.
Multi-Member LLC: Enter the total number of Members in your LLC.
Note: If your LLC is a subsidiary owned by another company (or
companies), enter the number of companies that own this LLC.
8c. If 8a is “Yes,” was the LLC organized in the United States?
Check off “Yes”. Although your LLC will be foreign-owned, your LLC
will still be organized in the United States.
9a. Type of entity
·
We recommend that you have a
conversation with an accountant before deciding how your foreign-owned LLC will
be taxed.
·
The term “foreigner” means
non-resident alien.
·
The term “U.S. person” means U.S.
citizen or U.S. resident alien.
You will pay U.S. taxes based on what country you are from, what
tax treaty is in place, how and where your LLC makes money, where your clients
are, if your LLC has a “permanent establishment” in the U.S., if your LLC’s
income is “effectively connected” to a U.S. trade or business, and much more.
Taxes are complicated for U.S. residents. Taxes are more
complicated for foreigners, so please speak with a professional.
We are unable to provide tax assistance or tax advice. Thank you
for understanding.
Single-Member LLC (foreign-owned):
If you have a foreign-owned Single-Member LLC you can choose to be
taxed as a Disregarded Entity or as a C-Corporation.
– If you want your LLC to be treated as a Disregarded Entity,
check off “Other (specify)” and enter “Foreign-owned U.S. Disregarded Entity”
on the line.
– If you want your LLC to be treated as a C-Corporation, check off
“Corporation (enter form number to be filed)” and enter “1120” on the line.
After you receive your EIN you must then file Form 8832 to make your
C-Corporation election.
·
All foreign-owned Single-Member LLC
Disregarded Entities must file Form 5472 every year. More information here:
Form 5472 and foreign-owned LLC.
·
If your Single-Member LLC is owned by
a foreign company, your LLC will be considered a branch or division of the
parent company for tax purposes.
·
If you are considering LLC taxed as
C-Corporation (which is not very common), please see here: LLC taxed as C-Corp.
Multi-Member LLC (foreign-owned):
If you have a foreign-owned Multi-Member LLC you can choose to be
taxed as a Partnership or a C-Corporation.
·
If you want your LLC to be treated as
a Partnership, check off “Partnership“.
·
If you want your LLC to be treated as
a C-Corporation, check off “Corporation (enter form number to be filed)” and
enter “1120” on the line. After you receive your EIN you must then file Form
8832 to make your C-Corporation election.
Note: The same thing will apply to Multi-Member LLCs that are
owned by a foreigner (or foreigners) and a U.S. person (or persons). You can
choose for your LLC to be taxed as a Partnership or a C-Corporation. If you are
considering LLC taxed as C-Corporation (which is not very common), please see
here: LLC taxed as C-Corp.
9b. State & foreign country (if applicable)
State
Enter the state where your LLC was formed. Use the state’s full
name. Don’t use an abbreviation.
Foreign country
Don’t enter anything here. Leave this blank.
Note: These instructions are non-US residents that formed an LLC
in the US. These instructions are not for people who formed a company outside
of the US.
10. Reason for applying
Select “Started a new business (specify type)” and enter the type
of business your LLC will be engaged in to the right.
The best place to start is to look at the options in #16. If one
of the default checkboxes in #16 matches your LLC’s business purpose, then just
enter those words here in #10.
If not, enter a word (or words) you see fit, or you can use
language from the NAICS Code, which is the business classification system used
by the IRS.
The NAICS Code (North American Industry Classification System) is
used by government agencies to identify a business’s line of work.
The IRS uses the NAICS Code for two primary reasons:
1. Statistical
purposes which are used to produce reports and industry analysis.
2. In the case of an
audit, the IRS will know how a business may compare against similar businesses
in the same industry.
Please see NAICS Code for LLC for more instructions on how to find
the NAICS Code for your LLC.
Note: Although your foreign-owned LLC may have multiple purposes,
multiple products or services, and multiple revenue streams, just enter the
primary business activity. And don’t worry, this doesn’t force your LLC into
doing this forever. You can also change your LLC’s line of work at any time and
you don’t need to update the IRS. This information is just needed on the LLC’s
initial EIN application.
11. Date business started
Enter the date (month, day, and year) your LLC was approved by the
state (aka the LLC effective date).
Look on your approved Articles of Organization, Certificate of
Organization, or Certificate of Formation (different forms for different
states) for your LLC’s approval date.
This is the date your business started, even if there wasn’t
actual business activity.
It should be formatted like this: month/day/year. For example, if
your LLC was approved on January 15th 2022, you would write 01/15/2022.
12. Closing month of calendar year
Most foreigners run their taxes on the calendar year, which is
January through December. If that’s the case for your LLC, enter “December”.
13. Employees
Note: Most foreigners won’t have U.S. employees, so this section
may not be applicable. Most foreigners will be entering “0” “0” “0” in #13.
When hiring a W-2 employee, as their employer, you must withhold
income taxes, withhold and pay Social Security and Medicare taxes, and pay
unemployment taxes on their wages.
On the other hand, you can hire 1099 independent contractors, in
which you are not responsible for withholding and paying the above taxes.
We cannot help you determine whether someone is an employee or an
independent contractor, however, you can speak with your accountant, in
addition to reading the following information provided by the IRS: employee vs
independent contractor.
If you plan to hire U.S. employees within the next 12 months, then
enter the approximate number of employees in each category (Agricultural,
Household, and Other). If there won’t be employees in a certain category, enter
“0”. Don’t leave any field empty.
If you won’t be hiring U.S. employees within the next 12 months,
you’ll need to enter a “0” “0” “0”.
An agricultural employee is someone who works on your farm and may
take on various roles, such as harvesting agricultural or horticultural
products, raising livestock, operating machinery, clearing land, and more. For
more details on agricultural employment, please see page 9 of the following IRS
guide: Agricultural Employer’s Tax Guide.
A household employee is someone who works in or around your home
on a regular and continual basis. Think of wealthier people who employ people
in their home on a regular basis. Some examples are maids, housekeepers,
babysitters, and gardeners. And keep in mind, this isn’t the same thing as
hiring these people in an independent contractor scenario. For more information
on what determines a household employee, please see this page from the IRS:
household employees.
For the majority of foreigners who have (or plan to have) U.S.
employees, their employees will likely fall within the “Other” category.
Important: Just being an owner of your LLC does not make you an
employee of your LLC.
14. Employment tax liability
Note: Most foreigners won’t have employment tax liability, so this
section may not be applicable. Most foreigners will just leave the box
unchecked.
If you have (or will have) U.S. employees, you’ll need to withhold
and pay certain taxes to the IRS on behalf of your U.S. employees. Please speak
with your accountant to first estimate your employment tax liability.
If your employment tax liability will be less than $1,000 in an
entire calendar year, you can choose to file Form 944 annually (instead of
filing Form 941 quarterly). If you’d like to do that, you’ll need to check the
box in #14.
Leave the box unchecked in #14 if:
• You don’t have
U.S. employees
• Your employment
tax liability will be greater than $1,000
• Your employment
tax liability will be less than $1,000, but you’d rather file Form 941
quarterly
15. First date wages or annuities were paid
Note: Most foreigners won’t have wages or annuities paid, so this
section may not be applicable. Most foreigners will just enter “N/A”.
If you don’t have employees, enter “N/A”.
If you have U.S. employees and have already begun paying wages (or
annuities), enter the date (month, day, year) they were first paid.
If you have U.S. employees, and you’re not sure when you will
begin paying them, just enter an estimated date. Don’t worry, the IRS isn’t
going to hold you to it and it won’t mess up your EIN application. You’re
simply just giving them an approximate heads up.
16. Principal activity
You can make #16 match what you entered in #10.
Check a box if it’s applicable or select “Other (specify)” and
enter whatever you entered in #10.
17. Explain #16 (merchandise, construction, products, or services)
#17 is just asking for a little more detail regarding your LLC’s
principal business activity.
The IRS wants to know, within that type of business activity, what
is your primary product being sold, service being offered, type of construction
being done, or line of merchandise you’re selling.
Just enter a few words to explain your LLC’s principal business
activity.
18. Applied for an EIN before?
If you’ve applied for an EIN for this LLC before, select “Yes” and
enter the previous EIN.
Most foreigners have not applied for an EIN for their LLC and they
select “No.”
Third Party Designee
If you’re completing this form for your own LLC and you are the
Responsible Party, then leave the following 4 fields empty:
·
Designee’s name
·
Designee’s telephone number
·
Designee’s Address and ZIP code
·
Designee’s fax number
Applicant’s signature, phone, and fax
Name and title: Enter your full name and title. If you are the LLC
Member (owner), use the title “Member”.
Signature and date: Sign your name and enter today’s date.
Applicant’s telephone number: Enter your phone number. This can be
a home, office, or cell number. This number can be a U.S. phone number or it
can be a non-U.S. phone number. If you’re entering a non-U.S. phone number,
make sure to put the country code at the beginning of your number.
Applicant’s fax number:
·
If you are submitting SS-4 by mail,
you don’t have to enter a fax number. You can leave this empty.
·
If you are submitting SS-4 by fax,
then you must enter a fax number. The fax number can be a U.S. fax number or a
non-US fax number.
Make a copy of Form SS-4 before sending to the IRS
We recommend making a few copies of Form SS-4 before sending it to
the IRS.
Just keep the copies with your LLC’s business records.
Include your LLC approval document
Along with Form SS-4, send the IRS your stamped and approved LLC
Articles of Organization.
How to file Form SS-4
You can send Form SS-4 to the IRS in one of two ways:
1. By mail
2. By fax
If you’re mailing Form SS-4 to the IRS
You can mail Form SS-4 to the IRS from any country. It doesn’t
have to be from the U.S. And it doesn’t matter what address you list on the
envelope as your “from address”.
Just mail your completed and signed SS-4 form to:
Internal Revenue Service
Attn: EIN Operation
Cincinnati, Ohio 45999
Note: There is no street address (ex: “123 Main Street”) for the
IRS. The above address is the complete address.
If you’re faxing Form SS-4 to the IRS
If you want to fax Form SS-4 to the IRS for a faster approval
time, fax SS-4 to:
1-855-641-6935
No cover sheet needed:
You don’t need a cover sheet with your fax. You can just fax page
1 of Form SS-4 to the IRS.
Now
you just need to wait for your EIN approval.
Your approved EIN Number will be handwritten on your SS-4. It
looks unofficial, however, it is official.
At the same time as the fax approval, the IRS will also mail you
another confirmation letter. This letter is called the EIN Confirmation Letter
(CP 575). The EIN Confirmation Letter will be mailed to the address you listed
in 4a and 4b. This will usually arrive 1-2 weeks after you get the fax.
If you have the approved fax, but have not received the EIN
Confirmation Letter (CP 575), you can get an EIN Verification Letter (147C)
while you wait for your EIN Confirmation Letter (CP 575).
The 147C serves the same purpose as the CP 575. They are both
official letters from the IRS that show the approved EIN Number for your LLC.
Once you have your EIN Number, you can proceed to open a non-US
resident LLC bank account and continue on with your business.
If you mailed Form SS-4 to the IRS
They will mail you an EIN Confirmation Letter (CP 575). It will be
mailed to the address you listed on 4a and 4b. Please see above for a
screenshot example.
Please be patient and don’t send SS-4 multiple times
At maximum, we have seen that it can take up to 2 months before an
EIN is approved for a foreigner.
Please be patient and don’t resend SS-4 to the IRS. Doing so can
create confusion and delay the approval time.
Also, please keep in mind that the IRS is busiest in January,
March, April, and October, and December. So please be extra patient during
these times of the year.
If you feel you’ve waited long enough, but still haven’t received
your EIN approval, you can call the IRS and request an EIN Verification Letter
(147).
How foreigners can open US LLC bank account
The three most common ways to open a US bank account are:
1. Travel to the US
and open a bank account in person
2. Open an online
payment account with TransferWise
3. Open an online bank
account with Mercury
Form 5472 requirements for Single-Member LLCs
If you have a foreign-owned Single-Member LLC (one owner), you
must file Form 5472 and Form 1120 with the IRS every year.
If you don’t, the IRS can charge penalties.
U.S. taxes for foreigners
This page does not discuss additional tax requirements that
foreigners must follow in order to properly report and file taxes with the IRS.
You will need to hire an accountant who works with foreigners that
have a U.S. LLC.
Some (those with Single-Member LLCs and online businesses) may not
have US tax filing obligations (except for Form 5472).
However, others (with Multi-Member LLCs) have to file a 1065
return with the IRS.
And others (depending on the type of business and what country
they are from) need to file a 1040NR with the IRS and get an ITIN (Individual
Taxpayer Identification Number).
Here are a few of the things that may apply to you:
·
Sales tax and/or excise tax
·
Effectively Connected Income (ECI)
·
Fixed, Determinable, Annual, Periodic
Income (FDAP)
·
Conduct of a U.S. trade or business
(USTB)
·
Federal Withholding Tax for Foreign
Nationals
·
Foreign Bank Account Annual Report
(FBAR)
·
Payroll taxes (if applicable)
·
Form 1042-S
·
Form W-8 BEN
·
US Nonresident Alien Income Tax Return
(1040NR/1040NR-EZ)
·
Federal and state unemployment taxes
(if you have U.S. employees)
·
Real Estate and Foreign Investment
Real Property Tax Act (FIRPTA)
Worldwide information sharing & tax treaties
The U.S maintains tax treaties with over 60 countries around the
world. These treaties usually include disclosure agreements, where each
government agrees to share information on a person or LLC’s taxable activity
outside their country of origin when requested by his home country.
The agreements are in place to make sure that people and companies
who earn income outside their home country file the proper returns and pay
their taxes in both the U.S. and in their home country.
IRS Contact Information
You can call the IRS at:
The International Department at 1-267-941-1000. Hours are Monday
through Friday, 6am – 11pm, U.S. Eastern Time.
OR
The EIN Department at 1-800-829-4933. Hours are Monday through
Friday, 7am – 7pm, local time.
It’s important to know that the IRS will answer general questions,
but they don’t give out tax advice and can’t explain every single requirement
to you over the phone. For that reason, as we’ve mentioned earlier, it’s a good
idea to find an accountant for help.
Nevada
Commercial Registered Agent
Entity # E0502742015-6
NV Business ID NV20151637034
|
Nevada Registered Agent Service™ |
Services |
Important Information |
Company |
|
|
|
|
|
|
10409
Pacific Palisades Ave. |
|||
|
Las
Vegas, NV 89144-1221 |
|||
|
|
|||
|
(702)
628-7279 - Phone |
|||
|
(800)
948-0601 - Fax |
|||
|
|
|
|
© 2024 Marc Gohres
Revised April 7, 2024 10:24 AM
THIS IS A SECURE SSL WEBSITE
PROTECTED BY SHA-2 AND 2048-BIT END TO END ENCRYPTION
Nevada
Registered Agent Service™ and the Nevada Registered Agent Service™ logo are
registered trademarks and may not be used, displayed or reproduced without
written consent of Nevada Registered Agent Service™.
Your use of
this website and its contents constitutes acceptance and agreement of our TERMS OF
USE and our PRIVACY POLICY.