Tax
Form SS-4
Form SS-4 is the IRS application for an Employer Identification Number. Businesses whose responsible party has no Social Security Number or ITIN must use Form SS-4 by fax or mail, because the IRS online EIN application is unavailable to them.
In plain terms: The paper EIN application, used when you cannot apply online.
Why it matters
Line 7b is the one that matters: it asks for the responsible party's SSN, ITIN or EIN, and a foreign owner with none of those enters 'Foreign'. The other frequent error is the legal name on line 1, which must match the state formation certificate exactly, including 'LLC'.
Read the full guideEIN and ITINRelated terms
Source: IRS — About Form SS-4. This is a definition, not tax or legal advice — verify against the primary source before acting.