What an EIN is, whether your LLC needs one, how to get one with or without an SSN, Form SS-4 line by line, the non-resident fax workflow, timelines and cost, what it unlocks, and the rejections and mistakes that cost owners money.
The short answer: An EIN is a nine-digit federal tax ID the IRS issues free under IRC § 6109. Every US LLC needs one to open a bank account, file taxes, and take payments. Non-residents get one without an SSN by faxing Form SS-4.
Pick your situation to jump to the right channel, timeline, and cost.
An EIN is a nine-digit federal tax ID the IRS issues to a business under IRC § 6109. It identifies the entity the way a Social Security Number identifies a person, is permanent, and never expires or gets reassigned.
The EIN is formatted XX-XXXXXXX and issued under Treasury Regulation § 301.6109-1(d). The IRS charges nothing for it. SS-4 application data is confidential under IRC § 6103, and unauthorized disclosure by an IRS employee is a felony under § 7213.
| Entity type | EIN required? | Basis |
|---|---|---|
| Single-member LLC | For banking / payroll (SSN works for tax) | IRC § 6109 |
| Multi-member LLC | Yes (Form 1065) | IRC § 6109 |
| Non-resident single-member LLC | Yes (Form 5472) | IRC § 6038A |
| C-corp / S-corp | Yes, from day one | IRC § 6109 |
| Non-grantor trust | Yes (Form 1041) | IRC §§ 671-678 |
Source: IRC §§ 6109, 6038A and IRS Form SS-4 instructions, verified July 2026.
Every US LLC needs an EIN to open a business bank account, file federal taxes, hire employees, and take payments through Stripe or PayPal. A single-member LLC can use the owner's SSN for taxes but not for banking.
| Use case | EIN required? | Why |
|---|---|---|
| Open a US business bank account | Yes | Bank Secrecy Act CIP (31 CFR 1020.220) |
| File Form 1065 / 1120-S / 5472 | Yes | Entity-identification block |
| Hire W-2 employees | Yes | Payroll (Forms 941 / 940) |
| Take payments (Stripe, PayPal, Wise) | Yes | Processor business onboarding |
| File single-member Schedule C | No (SSN works) | Disregarded entity |
Source: IRS filing requirements and Bank Secrecy Act CIP rules (31 CFR 1020.220), verified July 2026.
A single-member disregarded LLC can technically file Schedule C on the owner's SSN, but every US bank requires an EIN to open a business account, and payment processors require it for business accounts. For any operating LLC, the practical answer is to get the EIN.
Non-residents without an SSN fax Form SS-4 to the IRS with "FOREIGNUS" on line 7b. US residents with an SSN use the IRS online portal for a same-day EIN. There are four channels; fax is the non-resident route.
| Channel | Who qualifies | IRS speed | Cost |
|---|---|---|---|
| Online (irs.gov) | Responsible party with SSN / ITIN / EIN | Same day | $0 |
| Fax (Form SS-4) | Anyone, including non-residents | 4-6 weeks | $0 |
| Mail (Form SS-4) | Anyone | 6-8 weeks | $0 |
| Phone (international) | Suspended March 2024 | n/a | n/a |
Source: IRS Form SS-4 instructions and Taxpayer Advocate reports, verified July 2026.
Form SS-4 is a single page. The lines that cause rejections are the name and the responsible party.
| Line | What it asks | What to enter |
|---|---|---|
| 1 | Legal name of entity | Exact state-filed LLC name (matches Articles) |
| 7a / 7b | Responsible party + TIN | An individual; "FOREIGNUS" if no US TIN |
| 8a / 8b | LLC? / number of members | Yes / 1 or 2+ |
| 9a | Type of entity | "Disregarded Entity" or "LLC - partnership" |
| 10 | Reason for applying | Started new business |
Source: IRS Form SS-4 (Rev. 2019) instructions, verified July 2026.
The responsible party must be an individual - not an entity - who controls the LLC's funds and assets, defined in IRS Notice 2014-19. For a single-member LLC it is the sole member; for a multi-member LLC, the designated managing member. A non-resident qualifies, and line 7b takes "FOREIGNUS". A change of responsible party requires Form 8822-B within 60 days under § 6109.
The IRS charges $0 for an EIN. US residents get one online the same day; non-residents wait 4-6 weeks by fax (6-10 weeks in backlog). There is no expedite. Anonymousllc.co files it for $99.
| Channel | Timeline | Expedite? | Cost (IRS / service) |
|---|---|---|---|
| Online | Same day | n/a | $0 / $99 |
| Fax (non-resident) | 4-6 weeks (6-10 in backlog) | None | $0 / $99 |
| 6-8 weeks | None | $0 / $99 |
Source: IRS published processing times and Taxpayer Advocate reports, verified July 2026.
The $99 flat fee covers SS-4 preparation, third-party-designee fax submission, IRS follow-up, and CP 575 delivery via secure portal. The EIN + ITIN combo is $349 (saving $49 versus $99 + $299 bought separately). Formation packages include the EIN at no extra charge.
An EIN unlocks a US business bank account, federal tax filings (Form 1065, 1120-S, 5472), payroll (Forms 941/940, W-2s), 1099 reporting, and payment processors like Stripe, PayPal, and Wise.
| Downstream use | Requires EIN? | Governing rule |
|---|---|---|
| US business bank account | Yes | 31 CFR 1020.220 (CIP) |
| Partnership return (Form 1065) | Yes | IRC § 6031 |
| Form 5472 (non-resident) | Yes | IRC § 6038A |
| Payroll (Forms 941/940, W-2) | Yes | IRC § 3402 |
| 1099-NEC to contractors | Yes | IRC § 6041A |
| Stripe / PayPal / Wise business | Yes | Processor KYC |
Source: IRS filing requirements and processor onboarding rules, verified July 2026.
No. Form SS-4 data is confidential under IRC § 6103, and unauthorized IRS disclosure is a felony under § 7213. The responsible party's name is never published or shared with states, so state-filing anonymity stays intact.
| Layer | Responsible party visible? | Authority |
|---|---|---|
| State formation filing | No (WY, NM, DE anonymous) | State filing schema |
| IRS EIN record (SS-4) | Held, never public | IRC § 6103 (felony to disclose, § 7213) |
| Bank KYC / CIP | Collected, not published | 31 CFR 1020.220 |
| Public EIN appearances | Entity only, not the owner | State licenses / SEC filings |
| Court subpoena / discovery | Yes | Court order overrides § 6103 |
Source: IRC §§ 6103, 7213 and 31 CFR 1020.220, verified July 2026.
The IRS rejects 5-8% of SS-4s, mostly for a name mismatch with the state filing or a bad line 7b. It never re-issues a lost CP 575 - the only substitute is a 147C letter by phone (1-2 business days).
| Rejection reason | Cause | Fix |
|---|---|---|
| Name mismatch (line 1) | Differs from state Articles | Copy the name character-for-character |
| Bad line 7b | Blank or a foreign tax ID | Use "FOREIGNUS" for non-residents |
| Type / member conflict | Lines 8a, 8b, 9a disagree | Align entity type with member count |
| Same-day duplicate | One-per-responsible-party-per-day | Stagger across business days |
| Incomplete signature | Typed name, no date | Sign and date, or DocuSign |
Source: IRS Form SS-4 instructions and Notice LP 47 practice, verified July 2026.
EIN management mistakes that cost money:
| Change | New EIN needed? | Form to file |
|---|---|---|
| Name change | No | Form 8822-B |
| Address or responsible-party change | No (within 60 days) | Form 8822-B |
| Tax classification (S / C-corp) | No | Form 8832 / 2553 |
| Domesticate to a new state | No | Form 8822-B (address) |
| LLC converts to a corporation | Yes | New Form SS-4 |
Source: IRS "Do You Need a New EIN" guidance, verified July 2026.
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