How to get an EIN when you have no SSN or ITIN

Published by Vermilion Vitez Holding LLC, which sells LLC formation and resells registered-agent service fulfilled by Registered Agents Inc.

The steps, in order

1. Why an LLC needs an EIN

   An employer identification number is a federal tax ID for a business. The IRS lists a limited liability company among the entities that need an EIN, and an EIN is also what a bank usually asks for when a company opens an account. The IRS issues it for free.

   The IRS says a single-member LLC that is a disregarded entity, with no employees and no excise tax liability, does not need an EIN and can use the owner's name and taxpayer identification number for federal tax purposes. It can still get an EIN to open a bank account or when state tax law requires one. The SS-4 instructions add that a U.S. disregarded entity wholly owned by a foreign person uses its own EIN to file Form 5472.

2. The online tool and its limit

   The IRS online application can be used only if the responsible party has a valid taxpayer identification number (the SS-4 instructions list an SSN, ITIN, or EIN) and the principal place of business is in the U.S. or a U.S. territory. When both are true, the EIN is issued immediately once the information is validated.

3. Applying without an SSN or ITIN

   If the principal place of business is outside the U.S., the IRS directs applicants to apply by phone at 267-941-1099, Monday through Friday, 6 a.m. to 11 p.m. Eastern time, or to submit Form SS-4 by fax (855-215-1627 within the U.S.; 304-707-9471 outside) or by mail to the IRS at Attn: EIN International Operation, Cincinnati, OH 45999.

   Form SS-4 is the application, and it asks for the responsible party, which is the person in charge of the entity and its assets.

   Line 7b asks for the responsible party's SSN or ITIN. If the responsible party does not have one and is ineligible to obtain one, the SS-4 instructions say to enter "foreign" or N/A on line 7b. The line cannot be left blank.

4. Forming the entity before applying

   The IRS says to register the entity with the state before applying for an EIN.

5. One per day, and keeping it current

   EIN issuances are limited to one per responsible party per day, and the limit applies to online, telephone, fax, and mail requests alike. The IRS says to use only one method for each entity.

   The responsible party, address, or location on the EIN must be kept current. The IRS requires changes to the responsible party to be reported on Form 8822-B within 60 days.

6. Confirming the EIN after it is issued

   The IRS lists three ways to confirm an EIN. You can request an entity transcript, download a digital CP575 notice if your Business Tax Account is eligible, or call the business and specialty tax line and request Letter 147C.

7. Name and address format

   The IRS accepts only letters, numbers, hyphens, and ampersands in a business name. Symbols, slashes, and apostrophes have to be replaced or spelled out, and street addresses are limited to 35 characters.

   If a return or deposit is due before the EIN arrives, the IRS says to write Applied For and the date you applied in the space for the number. It also says not to show an SSN as an EIN.

8. Filing help

   Vermilion Vitez prepares and submits the SS-4 for owners without an SSN as a paid service; the price is on its pricing page.