What Is a Foreign-Owned LLC?
A foreign-owned LLC is a US limited liability company with a non-US person holding more than 25% of it. A single-member LLC with 1 non-US owner sits at 100% foreign ownership under Internal Revenue Code section 6038A.
The phrase describes ownership, not the state of formation. An LLC formed in Wyoming, Delaware, New Mexico, or any of the other 50 states stays a domestic entity for federal tax purposes no matter where its owner lives. What changes is the reporting layer stacked on top of it. Treasury Regulation 301.7701-2(c)(2)(vi) treats a foreign-owned domestic disregarded entity as a corporation for section 6038A reporting, for tax years beginning on or after January 1, 2017.
Three facts follow from that regulation, and every foreign owner meets all three in year one. The LLC needs its own EIN. The LLC files form 5472 with a pro-forma Form 1120 each year. The EIN is the number that identifies the LLC on both returns under Internal Revenue Code section 6109.
The IRS never asks about citizenship on Form SS-4. No line on the form requests a passport, a visa, a US address for the owner, or a US phone number. The form asks for 1 responsible party, 1 legal name, 1 formation date, and 1 member count.
Can a Foreign Owner Get an EIN for a US LLC?
Yes. No US state limits LLC ownership to citizens or residents, and no IRS rule limits EINs to US persons. Form SS-4 line 7b accepts the entry Foreign, and the IRS charges $0.
Three separate systems decide whether a foreign owner reaches an EIN, and only one of them ever blocks anybody. The state decides whether the LLC exists. The IRS decides whether the EIN issues. The bank decides whether an account opens. The state and the IRS impose no nationality test. The bank imposes its own, and that is a later problem with its own checklist further down this page.
| Requirement people expect | Actually required? | Where the rule sits |
|---|---|---|
| US citizenship | No | No state statute imposes one |
| US residency or a visit | No | Form SS-4 asks for neither |
| A Social Security Number | No | Line 7b accepts the entry Foreign |
| An ITIN | No | Line 7b accepts Foreign in its place |
| A passport upload | No | No SS-4 line requests identity documents |
| A US personal address | No | Line 4a takes the LLC mailing address |
| State-approved Articles | Yes | Line 1 needs the approved legal name |
| One human responsible party | Yes | Line 7a rejects companies |
Source: IRS Form SS-4 and its instructions, verified July 2026.
Nationality places no limit on who may own a US LLC. Owners in more than 150 countries hold them, no US residency is required, no US visit is required, and no green card is required. The EIN follows the entity, and the entity is American even when every owner is not.
What changes for a foreign owner is the route rather than the right. The IRS online assistant validates the responsible party against SSN and ITIN records, so an owner holding neither files on paper by fax to 855-215-1627. The application itself is identical, and so is the $0 IRS fee.
What Goes on Form SS-4 Line 7b Without an SSN?
The single word Foreign goes on line 7b. The IRS instructions direct applicants with no SSN, ITIN, or EIN to write that entry, and the IRS processes the application on paper instead of online.
Line 7a and line 7b travel as a pair. Line 7a takes the responsible party’s legal name, spelled the way it appears on their government identification. Line 7b takes that person’s tax ID, and Foreign is a valid value in that box. Applicants who leave the box blank hand the IRS an incomplete form, and the IRS returns it. The word Foreign is the entry that keeps the application moving.
| SS-4 line | What it asks | Foreign-owner entry |
|---|---|---|
| 1 | Legal name of the entity | The state-approved LLC name, character for character |
| 4a / 4b | Mailing address | Any address that receives mail, inside or outside the US |
| 7a | Responsible party | One human being who controls the LLC and its funds |
| 7b | SSN, ITIN, or EIN | Foreign |
| 8a | Is the applicant an LLC? | Yes |
| 8b | Number of members | 1, or the real count for a multi-member LLC |
| 9a | Type of entity | Disregarded entity, or Partnership at 2+ members |
| 10 | Reason for applying | Started new business, or Banking purpose |
| 11 | Date the business started | The formation date the state recorded |
| 18 | Prior EIN for this entity | No, for a first application |
Source: IRS Instructions for Form SS-4, verified July 2026.
Line 7b is not an ITIN application. Writing Foreign starts nothing, requests nothing, and creates no personal tax obligation for the owner. It tells the IRS that the responsible party holds no US taxpayer identification number, which is a fact about the person rather than a problem with the LLC.
No SSN. No passport upload.
How Does a Foreign Owner File Form SS-4?
A foreign owner files Form SS-4 by fax, by mail, or by phone. Fax runs to 855-641-6935 for LLCs based in a US state and 855-215-1627 for international filers. The international phone line is 267-941-1099.
The fax numbers split on where the entity and the responsible party sit, not on the owner’s nationality. An LLC with a principal office in one of the 50 states uses the domestic line even when its owner lives abroad. An LLC with no US office and a responsible party outside the country uses the international line.
| Route | Number or channel | Stated speed | Cost |
|---|---|---|---|
| Fax, entity based in a US state | 855-641-6935 | 4 business days | $0 |
| Fax, international entity | 855-215-1627 | 4 business days | $0 |
| Mail, Form SS-4 | IRS Cincinnati processing | 4 weeks | $0 |
| International phone line | 267-941-1099 | 1 call, 6 a.m. to 11 p.m. ET | $0 |
| IRS online assistant | Blocked without an SSN or ITIN | 15 minutes | $0 |
| einforllc.co Standard | We prepare and fax Form SS-4, no IRS calls | 16–19 business days | $97 |
| einforllc.co Fast | We file within 24 hours, IRS call included | 6 to 8 business days | $127 |
Source: IRS “Where to File Your Taxes for Form SS-4” and the SS-4 instructions, verified July 2026. The 2 einforllc.co rows are our own filing commitments, stated in writing on the order confirmation before anything goes to the IRS.
The return fax number changes the timeline
The IRS instructions state 4 business days for a faxed Form SS-4 when the applicant supplies a return fax number, and the IRS faxes the EIN back to that number. An applicant who supplies no return fax number waits for mail instead, at a stated 4 weeks. A fax-to-email service works, provided the number receives inbound faxes rather than only sending them.
Why the phone line is the fastest route nobody uses
The IRS answers international applicants at 267-941-1099, 6 a.m. to 11 p.m. Eastern, Monday through Friday. The agent works through Form SS-4 line by line with the caller and assigns the EIN on the call. The caller needs the completed form in front of them, because the agent reads out lines 1 through 18 and accepts answers only from the responsible party or a person named on line 18 of a signed Form 2848. See the full how to get an ein for an llc walkthrough for the line-by-line preparation.
How Does the IRS Classify a Foreign-Owned LLC?
The IRS classifies a 1-member LLC as a disregarded entity and a 2-or-more-member LLC as a partnership. Line 8b sets the member count, and line 9a records the resulting classification.
Foreign ownership changes none of the defaults and every one of the consequences. A US-owned disregarded entity reports on Schedule C of the owner’s Form 1040 and files nothing separately. A foreign-owned disregarded entity files its own Form 5472 with a pro-forma Form 1120. Same classification, different filing stack, and the difference costs $25,000 when it is missed.
| Structure | Line 8b | Line 9a default | Annual federal return |
|---|---|---|---|
| Single-member, US owner | 1 | Disregarded entity | Schedule C on Form 1040 |
| Single-member, foreign owner | 1 | Disregarded entity | Form 5472 + pro-forma 1120 |
| Multi-member, any owners | 2 or more | Partnership | Form 1065 plus Schedule K-1 |
| LLC electing corporate status | 1 or more | Corporation, via Form 8832 | Form 1120 |
| LLC electing S corporation status | 1 or more | S corporation, via Form 2553 | Form 1120-S |
Source: IRS Form SS-4 instructions and Treasury Regulation 301.7701-3, verified July 2026. Full detail on the llc tax classification page.
One line of the S corporation rule ends the question for most foreign owners. Internal Revenue Code section 1361(b)(1)(C) bars a nonresident alien from holding S corporation stock. A foreign owner with no US residency cannot elect S corporation treatment on Form 2553, which leaves the disregarded-entity default and the Form 8832 corporate election as the 2 live options. Form 2553 is due within 2 months and 15 days of the start of the tax year the election takes effect.
What Does a Foreign-Owned LLC File Every Year?
A foreign-owned single-member LLC files Form 5472 attached to a pro-forma Form 1120 every year, even at $0 of income. The penalty for a missed filing is $25,000 under Internal Revenue Code section 6038A.
The calendar below assumes a December 31 tax year end, which is the year end almost every new LLC takes. Form 7004 extends the Form 5472 and pro-forma 1120 package by 6 months, and the extension moves the filing date rather than any payment date, because the pro-forma return computes $0 of tax.
| Filing | Who files it | Due date | Penalty for missing |
|---|---|---|---|
| Form 5472 + pro-forma 1120 | Foreign-owned single-member LLC | April 15 | $25,000 |
| Form 7004 extension | Any LLC needing more time | April 15, moves to October 15 | None |
| Form 1065 + Schedule K-1 | Multi-member LLC | March 15 | Per partner, per month |
| Form 1120 | LLC that elected corporate status | April 15 | Percentage of tax due |
| State annual report | Every LLC, per its state | Set by the state | Set by the state |
Source: IRS Form 5472 instructions and Internal Revenue Code section 6038A, verified July 2026.
Internal Revenue Code section 6038A(d) sets the base penalty at $25,000 per Form 5472 per year, and it adds a further $25,000 for each 30-day period that passes after the IRS issues a notice and 90 days go by without the filing. An LLC that trades with 3 related parties files 3 Forms 5472, and the penalty attaches per form. Read the whole mechanism on the form 5472 page.
The EIN is the prerequisite, not the paperwork. Line 1b of Form 5472 takes the LLC’s EIN, and the pro-forma Form 1120 carries the same number in its header. An LLC with no EIN cannot file either return, which turns a missing EIN into a $25,000 exposure in the first tax year.
No SSN. No passport upload.
What Do US Banks Verify for a Foreign-Owned LLC?
US banks verify 3 documents in order: the state-approved Articles of Organization, the IRS CP-575 letter carrying the EIN, and the owner’s government identification. The names on the first 2 have to match exactly.
Mercury, Wise, Relay, Stripe, and Amazon each run the same check. They read the LLC name off the state record, read it again off the CP-575, and compare the 2 strings. A comma, a period, or the difference between LLC and L.L.C. fails the comparison, and the account application stops there. That is the exact failure the character-by-character Articles review inside our $97 exists to prevent, and it is inside the $127 Fast tier on the same terms.
Articles of Organization, state-stamped. Called a Certificate of Formation in Delaware, Texas, and Washington. Any of the 50 states qualifies.
IRS CP-575 letter. The IRS prints it once per EIN and never reprints it. A replacement arrives only as a 147C letter.
Government photo identification. The bank asks for this, not the IRS. Form SS-4 requests no identity document at any line.
Proof of address for the owner. A utility bill or bank statement from the owner's home country satisfies most reviewers.
A description of the business. Line 16 of Form SS-4 already states the principal activity, so keep the 2 descriptions aligned.
A foreign owner who already holds an EIN and lost the paperwork recovers the number before opening any account. The llc ein number lookup page lists the 5 places the 9 digits survive, and the LLC CP-575 Letter page covers the 147C replacement route.
Why Do Foreign-Owned LLC EIN Applications Get Rejected?
Four errors cause most rejections: a name that misses state records by 1 character, a company on line 7a, a member count on line 8b that contradicts the Articles, and a filing sent before state approval.
Each rejection costs weeks rather than dollars, because the IRS reports it by mail to the address on line 4a and never by email. A foreign owner receiving IRS mail abroad adds international postage time on top of the IRS turnaround, which is why the second attempt lands further out than the first.
Filing before the state approves the LLC. Line 1 needs the approved legal name and line 11 needs the recorded formation date. Wyoming approves in 1 business day; New York runs to 4 weeks.
A name that differs from state records. One character decides it, including LLC versus L.L.C. and a trailing comma before the suffix.
A company named as the responsible party. Line 7a takes 1 human being. A parent LLC, a holding company, or a formation agent triggers rejection.
A member count that contradicts the Articles. Line 8b sets disregarded-entity or partnership treatment, and that treatment follows the LLC into every future tax year.
Line 7b left blank instead of Foreign. A blank box reads as incomplete. The word Foreign is the entry the IRS instructions call for.
A fax with no return fax number. The IRS states 4 business days for a fax that carries one and 4 weeks for the mail path that replaces it.
Every einforllc.co order runs the Articles against Form SS-4 before the fax leaves, matching the legal name character by character and setting lines 8a, 8b, and 9a to the structure the Articles actually describe. That review sits inside the $97 and inside the $127 rather than costing extra on either tier.
What Does an EIN for a Foreign-Owned LLC Cost?
The IRS charges $0 for an EIN through every route. einforllc.co charges $97 to fax Form SS-4 within 7 business days, or $127 to file within 24 hours with the IRS call included. The EIN never renews, so year 2 costs $0. Among paid services, Northwest charges $200 and ZenBusiness $99.
| Feature | einforllc.co | DIY at IRS | Northwest | ZenBusiness |
|---|---|---|---|---|
| Price without an SSN | $97, or $127 fast | $0 | $200 | $99 |
| Written filing deadline | 7 business days, or 24 hours on Fast | None | None | None |
| Refund if the deadline passes | Yes, that fee refunded | Not applicable | No | No |
| Articles name match | Yes, character by character | You verify | No | Accuracy guarantee |
| Classification check, 8a/8b/9a | Yes, every order | You decide | No | No |
| Filed after your details land | Within 1 business day | You file | No commitment | No commitment |
| Formation offered | Optional add-on, +$197 | Not applicable | Formation, agent | Formation, agent |
| Year 2 and beyond, the EIN | $0 | $0 | $0 | $0 |
Competitor prices verified July 2026. Rocket Lawyer lists $59.99. The formation add-on is a separate line and never folded into the EIN price, and the first-year registered agent it carries renews at $99/year. Full breakdown on the LLC EIN Cost page.
The EIN carries its own price on this page, and if your LLC is already on file with a state that is the whole invoice. Formation is one optional line at +$197 plus the state fee at cost, for foreign owners who have not registered an LLC anywhere yet, and we will tell you to leave it unchecked when you do not need it. State processing runs on its own calendar and we never fold it into the EIN countdown. If your EIN or LLC filing is rejected due to our error, we refund that specific fee and refile at no cost.
Should a Foreign Owner Pay Anyone to File the SS-4?
Only when the IRS online assistant is closed to the applicant. It validates line 7b against SSN and ITIN records, so an owner holding neither files on paper, where no deadline and no tracking exist behind the application.
Read this before paying anyone, including us. An applicant holding a Social Security Number files at irs.gov in 15 minutes for $0 and owes us nothing. The $97 exists for the applicant without one, who faces a paper filing, an IRS response that arrives by fax or mail, and 3 classification fields that set federal tax treatment for the life of the company. The $127 exists for the same applicant on a bank deadline.
Business days mean Monday through Friday, excluding US federal holidays. We file within 1 business day of receiving your completed details, and the filing deadline appears in writing on the order confirmation before anything goes to the IRS. On Standard: filed by fax within 7 business days, or that fee is refunded. On Fast: filed and the IRS call made within 24 hours, guaranteed — or that fee is refunded. Ready to get your LLC’s EIN?
No SSN. No passport upload.
This page states federal tax rules current as of July 2026. It is not legal or tax advice. Confirm your LLC’s position with a licensed CPA or attorney before filing.