Form SS-4 is the application for an EIN. The EIN is the nine-digit number the IRS gives a business, written in the format 12-3456789. You need it to open a business bank account, to hire anyone, and to file most business tax returns.
The form itself is one page. Most people never look at it, because the IRS also runs an online tool that asks the same questions and hands you the number at the end of the session. That is where the trouble starts. The online tool has two entry conditions, and if you fail either one, you are back to the paper form and a wait measured in days or weeks, depending on how you send it.
This page explains what the form asks, which route you are allowed to use, and what a founder with no U.S. tax ID writes in the box that asks for a U.S. tax ID.
What the form actually asks for
The IRS describes Form SS-4 in one sentence: use it to apply for an EIN, a nine-digit number "assigned to employers, sole proprietors, corporations, partnerships, estates, trusts, certain individuals, and other entities for tax filing and reporting purposes."
Most of the form is basic company information: the legal name, the mailing address, the type of entity, the date the business started, and the reason you are applying. Two lines cause almost all of the problems.
Line 7a asks for the name of the responsible party. The IRS defines that person as "someone who owns, controls or exercises effective control over a business, nonprofit or other legal entity and directly or indirectly manages its funds and assets." For a single-member LLC, that is normally the owner. For a company with several owners, it is the person who actually controls the money.
Line 7b asks for that person's SSN, ITIN, or EIN. This is the line that decides your route. The instructions say to "enter the full name (first name, middle initial, last name, if applicable) and SSN, ITIN, or EIN of the entity's responsible party."
Two rules sit on top of line 7a.
The first is the nominee rule. A nominee is a person you give limited authority to act for the company while it is being formed, and who has little or no control over its assets. The IRS is direct about them: nominees "can't apply for an EIN and shouldn't be listed on Form SS-4." Some formation agencies offer to put their own staff member on line 7a so you can use the online tool. That is exactly what this rule forbids.
The second rule is about later changes. If the responsible party changes, you report it to the IRS on Form 8822-B within 60 days. The EIN record is not something you fill in once and forget.
🇺🇸 If the IRS counts you as a U.S. person
You almost certainly have an SSN, so one of the two entry conditions is already met. The other one is about the business, not about you. The IRS lists both:
- "Your principal place of business is in the U.S. or U.S. territories."
- "You have the responsible party's Social Security or individual taxpayer ID number (ITIN)."
If both are true, you use the online application. The IRS says that if the application is approved, "we'll issue your EIN immediately online." You do not mail anything. The paper Form SS-4 stays a worksheet you never send.
Three practical details about the tool:
- One EIN per responsible party per day. The IRS says so plainly: "You can apply for only 1 EIN per responsible party per day." The limit is not a quirk of the tool. The Instructions state it for every route: "To ensure fair and equitable treatment for all taxpayers, EIN issuances are limited to one per responsible party, per day." If you are setting up three companies with yourself as the responsible party on all three, that is three days, not one afternoon.
- The session expires after 15 minutes of inactivity, and then you start over from the beginning. Have the company's legal name, formation state, formation date and mailing address in front of you before you open it.
- The tool is not open around the clock. As of the current IRS page, it runs Monday to Friday from 6:00 a.m. to 1:00 a.m. Eastern time, Saturday from 6:00 a.m. to 9:00 p.m., and Sunday from 6:00 p.m. to midnight.
One case catches people who assume the U.S. lane is theirs by default. Condition 1 is about the business, not about you. If you hold an SSN but your company's principal place of business is outside the United States, the online tool is closed to you as well. You are on the paper route with everyone else.
🌏 If it does not
If the responsible party has no SSN and no ITIN, you cannot use the online tool. There is no workaround inside the tool, and putting someone else's SSN on line 7a is the nominee problem described above.
Here is the part that most articles get wrong. You do not need an ITIN to get an EIN. The Instructions for Form SS-4 tell you what to write when you have neither number: "Enter 'foreign' or N/A on line 7b if the responsible party doesn't have and is ineligible to obtain an SSN or ITIN."
So line 7b gets the word foreign or the letters N/A. Write one of them. A blank line is not fatal, though: the IRS processing manual tells its own staff that "if the foreign responsible party doesn't have or is ineligible to obtain an ITIN or SSN, the applicant may leave line 7b blank or write foreign or N/A per the Instructions for Form SS-4" (IRM 21.7.13.3.2.2). The written entry is still what the Instructions ask for, and it means nobody handling your form has to guess whether you skipped the line by accident.
You then choose one of the paper routes. The Instructions give the turnaround for each:
- Fax. You complete the form and fax it to the number listed in the instructions for applicants outside the United States. The IRS says "you can receive your EIN by fax generally within 4 business days." This is the fastest paper route. Put your own fax number on the form: the Instructions tell you to "be sure to provide your fax number so the IRS can fax the EIN back to you."
- Mail. The IRS says to "complete Form SS-4 at least 4 to 5 weeks before you will need an EIN," and that "you will receive your EIN in the mail in approximately 4 weeks."
- Telephone. This route exists only for applicants with no U.S. connection at all. The Instructions say: "If you have NO legal residence, principal place of business, or principal office or agency in the United States or U.S. territories, you may call 267-941-1099 (not a toll-free number), 6:00 a.m. to 11:00 p.m. (Eastern time), Monday through Friday, to obtain an EIN." The number is not toll-free, and the window is Eastern time, so convert it to your own clock before you dial.
Plan backwards from the thing you actually need. If your goal is a business bank account, the bank will not start its review until it has the EIN. Take the mail route and the sequence is roughly four weeks for the EIN, then the bank's own onboarding on top of that. Take the fax route and the first step is about four business days instead.
Where the two lanes split
| 🇺🇸 U.S. person | 🌏 Not a U.S. person | |
|---|---|---|
| Do you need an EIN? | Yes, on the same terms | Yes, on the same terms |
| The form | Form SS-4 | Form SS-4, the same form |
| Online tool | Available, if the business is also based in the U.S. | Closed, because line 7b has no SSN or ITIN |
| What goes on line 7b | Your SSN or ITIN | The word "foreign" or "N/A" |
| Do you need an ITIN first? | You already have an SSN | No. An EIN does not require one |
| How you file | Nothing to file. The tool issues the number | Fax or mail the paper form, or call 267-941-1099 |
| How long it takes | Issued in the same session | About 4 business days by fax, about 4 weeks by mail |
| Nominee on line 7a | Not allowed | Not allowed |
The form is the same. The questions are the same. Line 7b is what separates the two lanes, and it decides the delivery method and the waiting time.
Common mistakes
🇺🇸 If the IRS counts you as a U.S. person
- Opening the online tool without the company details ready, then losing the session to the 15-minute inactivity timeout.
- Trying to register several companies in one day with yourself as the responsible party each time. The limit is one EIN per responsible party per day.
- Assuming the online tool is open to you because you hold an SSN, when the company's principal place of business is abroad. The IRS asks for both conditions, not one.
- Forgetting Form 8822-B when the responsible party changes. The IRS wants that update within 60 days.
🌏 If it does not
- Applying for an ITIN first because you think the EIN depends on it. It does not. The Instructions tell you to write "foreign" or "N/A" on line 7b instead.
- Leaving line 7b blank when writing "foreign" or "N/A" costs nothing. The IRS processing manual does allow a blank for a foreign responsible party with no SSN or ITIN, so this is not the disaster some articles claim, but the Instructions ask for the entry and it removes any ambiguity.
- Letting a formation agency put its own employee on line 7a as the responsible party. The IRS says nominees cannot apply for an EIN and should not be listed on the form.
- Choosing the mail route and then discovering the bank account is four weeks away. Fax is generally about four business days.
FAQ
Do I need an ITIN before I can get an EIN?
No. The Instructions for Form SS-4 say that if the responsible party "doesn't have and is ineligible to obtain an SSN or ITIN," you enter "foreign" or "N/A" on line 7b. The EIN application does not depend on you holding a personal U.S. tax number.
Why can't I use the IRS online tool?
The tool has two conditions. Your principal place of business must be in the United States or a U.S. territory, and you must have the responsible party's SSN or ITIN. If either condition fails, the tool will not issue the number, and you use the paper Form SS-4.
What do I write on line 7b if I have no SSN and no ITIN?
Write "foreign" or "N/A." Those are the two entries the Instructions ask for. The IRS processing manual (IRM 21.7.13.3.2.2) also lets a foreign responsible party with no SSN or ITIN leave the line blank, so a blank on its own is not a rejection, but the written entry is the one the Instructions call for.
How long does the paper application take?
The IRS says fax applicants generally receive the EIN within 4 business days, and that mailed applications take approximately 4 weeks. The Instructions also advise completing the form 4 to 5 weeks before you actually need the number.
Can my formation agency be listed as the responsible party so I can apply online?
No. The IRS says a nominee, meaning someone with limited authority during formation and little or no control over the entity's assets, "can't apply for an EIN and shouldn't be listed on Form SS-4." The responsible party is the person who owns or controls the business and manages its funds.
Who counts as the responsible party?
The IRS defines the responsible party as "someone who owns, controls or exercises effective control over a business, nonprofit or other legal entity and directly or indirectly manages its funds and assets." For a single-member LLC, that is normally the owner.
What if the responsible party changes later?
You report the change to the IRS on Form 8822-B, Change of Address or Responsible Party (Business), within 60 days.
Can I get more than one EIN in a single day?
Not with the same responsible party. The IRS limits EIN issuance to one per responsible party per day, and that cap applies to the online tool and the paper routes alike.