You do not need a Social Security Number to open an LLC. No state asks for an SSN on the articles of organization that create the company, and the IRS will issue the federal tax ID your business needs through an alternate route when you don’t have one. The extra work sits in two places: getting the Employer Identification Number by paper instead of online, and handling the tax filings that come after formation.
Getting an EIN Without an SSN
An EIN is the nine-digit number the IRS assigns to a business for tax filing and reporting.1Internal Revenue Service. About Form SS-4, Application for Employer Identification Number It functions as the business equivalent of an SSN, and you’ll need one to open a bank account, meet state tax requirements, and file federal returns.2Internal Revenue Service. Employer Identification Number
The IRS online EIN tool is fast and free, but it requires the responsible party to already have an SSN or ITIN.3Internal Revenue Service. Get an Employer Identification Number Without either, you apply on paper using Form SS-4.
Fill out the form with your LLC’s legal name, physical address, entity type, and reason for applying. On line 7b, where the form asks for the responsible party’s SSN or ITIN, write “Foreign” in the space provided.1Internal Revenue Service. About Form SS-4, Application for Employer Identification Number
Where you send it depends on where you are:4Internal Revenue Service. Where to File Your Taxes for Form SS-4
- Inside the U.S.: fax to 855-641-6935, or mail to IRS, Attn: EIN Operation, Cincinnati, OH 45999.
- Outside the U.S. faxing to a domestic number: 855-215-1627, directed to IRS EIN International Operation at the same Cincinnati address.
- Outside the U.S. faxing internationally: 304-707-9471.
Fax applications typically come back within four business days. Mailed applications take four to six weeks. International applicants can also apply by phone during Eastern Time business hours.
Forming the LLC Itself
LLC formation happens at the state level, and none of the paperwork asks for an SSN. Four steps do the work:
- Pick a name that’s distinguishable from other entities on your chosen state’s business register.
- Appoint a registered agent with a physical street address in the state of formation. The agent receives legal documents and official correspondence for your LLC. If you’re outside the U.S., you’ll almost certainly need to hire a commercial registered agent service.5Wolters Kluwer. What Is a Registered Agent for an LLC or Corporation
- File articles of organization with the state’s business filing office, usually the Secretary of State. Filing fees generally run from about $50 to $500.
- Put an operating agreement in place. Not every state requires one, but it sets ownership percentages, profit splits, and decision-making authority, and it matters most when there is more than one member.
Opening a Business Bank Account
The EIN is your primary tool here. It identifies the business to the bank and is the credential you offer in place of an SSN.
Whether a bank will actually open the account is a separate question. Many traditional banks require the account holder to appear in person with a U.S. address and personal identification, and some restrict applications to U.S. residents outright.6Bank of America. Limited Liability Company Application Requirements Non-residents forming U.S. LLCs from abroad often have better luck with digital banking platforms and fintechs that open business accounts online for U.S.-registered entities regardless of the owner’s residency.
Tax Filings You Can’t Skip
Formation and the EIN don’t require an SSN. The tax obligations that follow almost always require some form of personal taxpayer identification, and this is where owners without an SSN most often get into trouble.
How the LLC Is Taxed
A single-member LLC is a “disregarded entity” for federal income tax by default. The LLC doesn’t file its own income tax return; the owner reports the business’s income and expenses on a personal return.7Internal Revenue Service. Single Member Limited Liability Companies A multi-member LLC is taxed as a partnership by default, filing Form 1065 and issuing each member a Schedule K-1.
Getting an ITIN
A nonresident alien earning income through a U.S. LLC files Form 1040-NR,8Internal Revenue Service. About Form 1040-NR, U.S. Nonresident Alien Income Tax Return and filing that return requires a taxpayer ID. Without an SSN, you apply for an Individual Taxpayer Identification Number using Form W-7. The W-7 generally has to be submitted together with the tax return it will be used on, along with identity documents such as a passport, mailed to the IRS ITIN Operation in Austin, Texas. Limited exceptions apply to people receiving passive income subject to withholding or claiming tax treaty benefits.9Internal Revenue Service. Instructions for Form W-7
Form 5472 for Foreign-Owned LLCs
A foreign-owned single-member LLC treated as a disregarded entity must file Form 5472 together with a pro forma Form 1120 to report transactions between the LLC and its foreign owner.10Internal Revenue Service. Instructions for Form 5472 This is an information return. It can be required in years when the LLC owes no U.S. income tax at all. The IRS reads “reportable transaction” broadly, and even a capital contribution from the owner can trigger the requirement.
The penalty is $25,000 per form, per year. If the IRS notices the failure and sends notice, another $25,000 accrues for each 30-day period the failure continues after 90 days, with no ceiling.11Internal Revenue Service. International Information Reporting Penalties12Office of the Law Revision Counsel. 26 USC 6038A – Information With Respect to Certain Foreign-Owned Corporations Foreign owners commonly miss this because they assume an LLC with no income has no filings to make.
Withholding on Foreign Partners
A multi-member LLC taxed as a partnership with one or more foreign members must withhold tax on effectively connected taxable income allocated to those members: 37% for individuals and 21% for corporate partners.13Internal Revenue Service. Partnership Withholding The foreign partner can credit the withheld amount on their own U.S. return, but the partnership is responsible for withholding and remitting first.
Beneficial Ownership Reporting
If your LLC is formed in a U.S. state, you don’t have a beneficial ownership filing to make. FinCEN revised its rules on March 26, 2025 to exempt all entities created in the United States from beneficial ownership information reporting under the Corporate Transparency Act. Only entities formed under foreign law that register to do business in a U.S. state or tribal jurisdiction still count as reporting companies.14FinCEN.gov. Beneficial Ownership Information Reporting Foreign entities that registered on or after March 26, 2025 have 30 calendar days from notice of effective registration to file the initial BOI report.15FinCEN.gov. Frequently Asked Questions