What does a foreign-owned U.S. LLC enter on Form SS-4 line 7b?

If the responsible party does not have and is ineligible to obtain an SSN or ITIN, the IRS says to enter “foreign” or “N/A” on line 7b. Otherwise enter the applicable taxpayer identification number; foreign residence alone is not the test.

Is a U.S.-organized LLC foreign or domestic on Form SS-4?

An LLC organized under a U.S. state’s law is a domestic LLC for this Form SS-4 distinction, even when every owner lives abroad. The owner’s location does not by itself make the entity a foreign LLC.

Can a foreign-owned U.S. LLC apply for an EIN by international phone?

No. The March 2026 IRS processing update excludes an LLC organized in the United States or a U.S. territory from telephone assignment on the international line. Use the applicable fax or mail method in the current IRS instructions.

Form SS-4 for a Foreign-Owned LLC: Lines 7b–9a

The critical distinction A U.S. LLC owned by a person abroad is still a domestic LLC if it was organized under a U.S. state’s law. The owner’s foreign status affects the responsible-party and application route; it does not by itself make the LLC a “foreign LLC” for federal entity-classification purposes.

Line 1: legal name

Enter the LLC’s legal name exactly as it appears in the state formation document, including “LLC” or the registered suffix. Do not substitute a brand or storefront name.

Lines 4a–5b: mailing and street addresses

The mailing address is where the entity receives IRS correspondence. A foreign address must include city, province or state, postal code and country name without abbreviating the country. The street address is required only if it differs from the mailing address, and it cannot be a P.O. box.

Lines 7a–7b: responsible party

Line 7a must name the individual who ultimately owns or controls the entity. Except for a government entity, the responsible party must be a natural person rather than another company.

Follow the ownership and control chain to an individual when another company owns your LLC. Three fictional maps and a private evidence record help you prepare line 7a before checking line 7b.

If that individual has no SSN or ITIN and is ineligible to obtain one, the IRS instruction says to enter “foreign” or “N/A” on line 7b. The field cannot be blank.

An EIN for your LLC. An ITIN for you?

Having an LLC or an EIN does not automatically mean you need a personal ITIN. If you have a personal federal tax obligation, review the distinction before paying for assistance.

Read ITINYa’s guide for LLC owners — in Spanish →

Lines 8a–8c: LLC information

Check “Yes” on line 8a for an entity organized as a limited liability company.
Enter the number of LLC members on line 8b.
Line 8c asks whether the LLC was organized in the United States.

Line 9a: do not guess the tax classification

The default classification depends on member count and elections. A domestic single-member LLC is generally disregarded unless it elects corporate treatment; a domestic multi-member LLC is generally a partnership unless it elects otherwise.

Foreign owner does not automatically mean foreign entity If your LLC was formed in Wyoming, Delaware, Florida or another U.S. state, use the rules for a domestic LLC even if every owner lives abroad. Tax elections and special reporting obligations may warrant professional advice.

Foreign-owned LLC Form SS-4 checklist

Before you submit, confirm these three answers: line 7b uses “foreign” or “N/A” only when the responsible party has no SSN or ITIN and is ineligible to obtain one; line 8c reflects where the LLC was organized; and line 9a follows the IRS instruction for the actual reason you need the EIN. A foreign owner does not change those answers by itself.

Foreign-owned LLC Form SS-4 questions

What goes on line 7b when the owner has no SSN or ITIN?

Enter “foreign” or “N/A” only when the responsible party both lacks an SSN or ITIN and is ineligible to obtain one. The IRS requires an entry; living abroad alone is not enough.

Is an LLC formed in Delaware or Wyoming a foreign LLC?

No for this Form SS-4 distinction. An LLC organized under a U.S. state’s law is domestic even when the owner lives abroad. Use the actual organizing jurisdiction and facts.

Can a U.S.-organized LLC use the international EIN phone line?

No. The current IRS phone-processing update excludes a U.S.-organized LLC from telephone assignment on that line; use the applicable fax or mail route instead.

Lines 10–18: the operating facts

The application also asks why you need the EIN, when the business started, the accounting-year closing month, expected employees, principal business activity, and whether the entity previously applied for an EIN. These answers must describe the actual business rather than a generic online example.

Signature and third-party designee

The applicant signs and dates the form. Complete the third-party designee section only if you want another named person to receive the EIN and answer questions about Form SS-4. A U.S.-organized LLC cannot use the IRS international phone application route, so authorization does not change its need to file by the applicable fax or mail method.

Determine the submission route separately

The fax and mail routes below apply when the applicant has no legal residence, principal place of business, or principal office or agency in a U.S. state or D.C. If the applicant does have one of those connections, use the domestic destination in the current IRS instructions. The March 2026 IRS processing update classifies an LLC organized in a U.S. state as domestic and excludes it from telephone assignment on the international line.

PhoneNot available

A U.S.-organized LLC must use another application method.

Fax outside U.S.+1-304-707-9471

International routing from abroad.

Fax inside U.S.+1-855-215-1627

International case sent domestically.

MailCincinnati, OH 45999

Attn: EIN International Operation.

Primary sources Check the current IRS Instructions for Form SS-4, the March 2026 IRS phone-processing update, and the latest official form from IRS.gov/FormSS4 before submission.