On this page · 6 sections
| Line | Asks | Answer |
|---|---|---|
| 1 | Legal name of entity | Exactly as the state approved it, including the suffix. Not a trade name |
| 2 | Trade name, if different | Blank, unless you've registered a trade name |
| 3 | Executor, administrator, trustee, care-of name | Blank |
| 4a to 4b | Mailing address | Where the IRS should send letters. An address abroad works, with the city, postal code and the country written in full, not abbreviated |
| 5a to 5b | Street address, if different | The company's physical address, only if it differs from the mailing address. Not a PO box |
| 6 | County and state where the principal business is located | The company's primary physical location, which for a company run from your home abroad is where you are |
| 7a | Name of responsible party | The person who controls the company: the owner of a single-member LLC, a managing member of a partnership, or a principal officer of a corporation. Not the registered agent or a nominee |
| 7b | SSN, ITIN or EIN of the responsible party | "Foreign" or N/A, if the responsible party has neither and can't get one. Never someone else's number |
| Line | Asks | Answer |
|---|---|---|
| 8a | Is this an LLC? | Yes, for an LLC |
| 8b | Number of LLC members | 1, or however many there are |
| 8c | Was the LLC organised in the United States? | Yes |
| 9a | Type of entity | For a single-member LLC owned from abroad: Other, with "Foreign-owned U.S. disregarded entity-Form 5472" written in. For a multi-member LLC: Partnership. For a corporation: Corporation, with the return it will file, Form 1120 |
| 9b | State or country of incorporation, for a corporation | Wyoming or Delaware |
Many guides tell a single-member LLC to write plain "disregarded entity" on line 9a. The IRS's instructions give that wording to an LLC that needs its EIN for payroll or a state requirement, and the longer one to an LLC that needs it to file Form 5472. Every single-member LLC with a foreign owner files Form 5472 each year, so the longer wording is the one that fits.
Line 9a sets what the IRS expects from the company every spring. A single-member LLC that ticks Corporation has told the IRS to expect a corporate tax return. It can be corrected, but that takes a letter and several weeks, so check the box before you send the form.
| Line | Asks | Answer |
|---|---|---|
| 10 | Reason for applying | Started new business, with the type of business in a few words |
| 11 | Date business started | The date the state approved the company |
| 12 | Closing month of accounting year | December, for almost everyone |
| 13 | Employees expected in the next 12 months | 0 in each box, unless you'll run US payroll |
| 14 | Employment tax of $1,000 or less, so Form 944 instead of 941? | Leave it unticked if line 13 is zero |
| 15 | First date wages were paid | N/A |
| 16 | Principal activity | The closest box, or Other with a short description, such as software or consulting |
| 17 | Principal line of merchandise, product or service | Required, in plain words: subscription software, design services, imported homewares |
| 18 | Has the entity applied for an EIN before? | No. If it has, give the earlier number, and don't apply again without a reason |
The designee section names someone the IRS can talk to about the application, which is how a filing agent follows it up. That authority only counts if the form is signed, and it ends once the EIN is assigned. The responsible party signs, with their title, such as Member, Managing Member or an officer's title.
These are the routes the IRS's December 2025 instructions give an applicant with no legal residence, principal place of business or office in the US. The IRS says the numbers can change without notice, so check them in the current instructions before you send anything.
- Fax to 304-707-9471 from outside the US, or 855-215-1627 if you're faxing from inside it. Put a return fax number on the form so the IRS can fax the EIN back.
- Phone 267-941-1099, Monday to Friday, 6am to 11pm Eastern time. It isn't toll-free. Whoever calls must be allowed to receive the EIN and answer questions about the form, so fill it in first and have it in front of you.
- Post to Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999. The IRS says the EIN arrives by post in about four weeks.
A company with a principal office in the US uses the domestic fax number instead.
The IRS assigns the number and, if you gave a return fax number, faxes it back. The CP 575 confirmation is posted to the mailing address. The IRS says that under its Fax-TIN program an EIN by fax generally comes within 4 business days. For a company owned from abroad, our estimate is six to eight weeks. The phone route gives you the number the same day, if you can get through. The EIN guide covers the routes and timing.
Sources
Checked by Saais Patel against these official pages.
Next in EIN and tax:How long an EIN takes without an SSN, by route, and what to do at thirty days