Use one application method for each entityThe IRS instructs applicants to use only one method so the entity does not receive more than one EIN. If an application is already pending, keep its records and resolve its status before treating a fresh mailing as the next step. If you are still choosing a method, start with the phone, fax and mail comparison.

1. Choose the IRS mailing destination

The current SS-4 instructions distinguish two destinations. Both use Cincinnati, OH 45999; the attention line differs. Foreign ownership alone does not decide which one to use. Check the applicant’s actual legal residence, principal place of business, and principal office or agency against the IRS wording.

A. A qualifying connection in a state or D.C.

If the applicant has a legal residence, principal place of business, or principal office or agency in one of the 50 states or the District of Columbia, the instructions give:

Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999

B. No qualifying connection in any state or D.C.

If the applicant has none of those connections in any state or the District of Columbia, the instructions give:

Internal Revenue Service
Attn: EIN International Operation
Cincinnati, OH 45999

Recheck IRS instructions: Apply by mail and Where to file Form SS-4 before posting. These are the addresses published for mailing Form SS-4. Do not invent a street address or assume that a private courier uses the same destination; confirm that service’s applicable IRS delivery instructions first.

2. Review the packet before sealing it

The first four checks follow the IRS form instructions. The fifth is our recordkeeping suggestion, not an additional IRS form or filing requirement.

  1. Match the applicant and its answers.Review the legal name, responsible party, entity type, reason for applying and prior-EIN answer on the current official Form SS-4. Resolve unclear answers before sending; this checklist does not select a tax classification for you.
  2. Check where the reply can be received.Lines 4a–4b hold the entity’s correspondence address. For an address outside the U.S. or its territories, include city, province or state, postal code and the country name without abbreviation. Use the address-lines guide to separate mailing and physical addresses.
  3. Confirm signature, date and authority.The IRS mail instructions say to sign and date the application. If a third-party designee is named, the signature area must be complete for that authorization to be valid. See the signature and designee guide; naming someone does not replace signing.
  4. Copy the correct attention line onto the envelope.Use the destination selected from the applicant’s facts above. Confirm it again against the official IRS source on the day you mail the form.
  5. Keep your own packet record.Retain a copy of the completed, signed form and note the destination, posting date and any postal receipt or tracking reference. Keep sensitive form details in your own records; this page does not ask you to upload them.

3. Keep a printable mailing record

Print this page with your browser’s Print command. Complete the record privately and file it with the copy of the signed SS-4. The blank record is for your own tracking and is not an IRS form.

SS-4 mailing record

Leave later events blank until you have evidence. Do not place the EIN or personal tax identifiers on this worksheet.

Applicant / file reference
________________________________
Route and reason
Domestic or international operation; facts checked: ____________________
IRS source checked
Date: ____________________
Signed-form copy
Version / date / private file location: ____________________
Posted
Date / service / receipt reference: ____________________
Delivery evidence
Date / status / evidence location: ____________________
IRS correspondence
Date / type / private file location: ____________________
Next check
Date / question still unresolved: ____________________

A fictional record: delivery without assignment

Example Studio LLC is fictional. For this exercise, its applicant facts meet the IRS condition for no qualifying connection in any state or D.C. That condition is an assumption for this example, not a rule for every foreign-owned U.S. LLC.

The file records EIN International Operation, a copy of the signed form, and a fictional posting receipt. Later, a carrier records delivery. The owner completes “Delivery evidence” and leaves “IRS correspondence” blank because no IRS letter has arrived.

What the record supports: a packet was sent and delivery was reported. What it does not support: acceptance, completeness, an assigned EIN or a reason to submit the same application by fax.

Plan for the IRS estimate, then preserve the history

The instructions say to complete Form SS-4 at least 4 to 5 weeks before you need an EIN and describe receipt by mail in approximately 4 weeks. Those are published planning estimates, not a promised arrival date or a date calculated from your postal tracking scan. Allow for postal transit and any request for missing information.

If the response is late, review the original mailing and any IRS correspondence before submitting again. The instructions list 800-829-4933 for verifying a number or asking about a mailed application’s status; access to a U.S. toll-free number from abroad depends on the calling service. Check the IRS contact instructions if you cannot reach it. A postal carrier can explain delivery status, but cannot confirm an EIN assignment.

Source and scope

Factual routing, signature, mailing-address and timing statements come from the IRS Instructions for Form SS-4 and IRS filing destinations, checked October 30, 2026. The printable record and fictional example are EINForeigner’s organizational aids; the IRS does not require this record. They do not establish eligibility or replace the official form.