Earn up to 22 CPE credits
Delivery Method: Group-Live
Program Level: Intermediate
No prerequisites or advanced preparation required.

CFO Executive Programs is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417; Website: www.nasba.org.

For more information regarding refund, complaint and cancellation policies, contact CFO Executive Programs at or , .

 

 

Form SS-4 Line 7b: What Foreign Owners Without an SSN Enter

What does a foreign owner with no Social Security Number actually write on Form SS-4 Line 7b? The short answer: you leave the SSN, ITIN, and EIN field blank and instead write the word "Foreign" in that space. Line 7b asks for the SSN, ITIN, or EIN of the responsible party named on Line 7a, and the IRS has a documented instruction for applicants who do not have any of those numbers. This page walks through exactly what goes on that line, why it matters, and how non-resident founders complete the rest of the form around it.

What do you enter on SS-4 Line 7b if you have no SSN?

On SS-4 Line 7b, a foreign responsible party who has no SSN, no ITIN, and no existing EIN writes the word "Foreign" in the box. You do not invent a number, leave it empty, or put a placeholder string of zeros. The IRS Instructions for Form SS-4 state plainly that if the responsible party does not have and is not required to have an SSN or ITIN, the applicant should enter "Foreign" on Line 7b.

This single word is the mechanism that lets a non-resident owner apply at all. Line 7a is where you name the responsible party (a real human, not the LLC), and Line 7b is where the IRS expects that person's tax identification number. Because most non-US founders have never had a reason to obtain an SSN or ITIN, "Foreign" tells the IRS that the field is intentionally without a number rather than mistakenly skipped.

Why does Line 7b cause confusion?

Line 7b causes confusion because the form is written for a US audience, where a responsible party almost always has an SSN. The instruction to enter "Foreign" lives in the separate Instructions for Form SS-4 document, not on the face of the form itself, so applicants who only read the form often assume they are disqualified. They are not. The "Foreign" entry exists precisely so that people outside the US tax system can still obtain an EIN.

What is the responsible party on Line 7a, and who should it be?

The responsible party on Line 7a is the individual who ultimately owns or controls the entity and directs its funds and assets. For a single-member Wyoming LLC owned by one non-resident founder, that person is the responsible party, and their name goes on Line 7a while their (absent) tax number is handled on Line 7b. The IRS requires a natural person here, not a company, trust, or another LLC, unless a specific government-entity exception applies.

Choosing the responsible party is not a formality you can delegate to a service. It must be someone with genuine control over the business. Picking the wrong person, or naming the LLC itself, is a common reason an application is kicked back. The responsible party can be updated later using Form 8822-B if control changes, but for the initial application it should reflect reality on the day you file.

  • Line 7a: the full legal name of the human who controls the entity.
  • Line 7b: "Foreign" if that human has no SSN, ITIN, or EIN.
  • The entity itself is never the responsible party for a standard single-member LLC.
  • A change of responsible party after the EIN is issued is reported on Form 8822-B within 60 days.

How does a UK founder fill in Line 7b in practice?

A UK founder fills in Line 7b by writing "Foreign" exactly as the instructions say, because a British citizen who has never lived or worked in the US has no SSN or ITIN to enter. Consider Priya, a London-based software consultant forming a Wyoming LLC to invoice US clients. On Line 7a she writes her own full legal name as the responsible party, and on Line 7b she writes "Foreign," then continues to the address and entity-type lines.

Priya does not put a National Insurance number anywhere on the form, and she does not convert it into anything resembling a US number. Her completed Line 7b is simply the word "Foreign," and the application moves forward on that basis. This is the same path most non-resident owners follow regardless of home country.

How do you actually submit SS-4 without an SSN, and how long does it take?

Without an SSN you cannot use the IRS online EIN assistant, because that tool requires the responsible party to authenticate with an SSN or ITIN. Instead, you submit a completed paper Form SS-4 to the IRS by fax or by mail, with "Foreign" entered on Line 7b. Fax is the route most non-resident applicants use, and the IRS controls the turnaround.

By fax, an EIN typically takes a few weeks, though the IRS sets the actual pace and no provider can promise a specific date. Mail is slower still. There is no faster paid tier for the number itself, because the EIN is issued by the IRS at no charge. You can confirm the absence of online eligibility and the fax process directly in the IRS Instructions for Form SS-4.

  • Complete every relevant line of SS-4, with "Foreign" on Line 7b.
  • Sign the form as an authorized individual (Line 18 area and signature block).
  • Fax or mail it to the IRS unit that handles international applicants.
  • Wait for the IRS to assign and return the EIN; timing is set by the IRS, not by any filing service.

What are the other SS-4 lines a non-resident commonly gets wrong?

Beyond Line 7b, the lines non-residents most often stumble on are the mailing address (Line 4), the entity type (Line 8a / 9a), and the reason for applying (Line 10). A foreign owner can use a US business or mailing address on Line 4, which is one reason having a real US address matters before filing. The entity-type and reason lines must match how a single-member LLC is actually treated for US tax.

A single-member LLC is, by default, a disregarded entity for US federal tax purposes, so the way you describe it on the form should be consistent with that unless you have made a separate election. Misstating the entity type or leaving the reason-for-applying line blank are frequent causes of delay. Answer each line literally rather than guessing.

Can you put a foreign address on Form SS-4?

Yes, you can list a foreign address on Form SS-4 if that is your genuine mailing location, and the form has space for a non-US country. That said, many non-resident founders prefer a US mailing address so that IRS correspondence and later business mail arrive at a single, reliable US point. A US address on the form does not require you to live in the US.

Getting your EIN without an SSN: where does CORPBOLT fit?

If you would rather not navigate Line 7b, the fax process, and the entity-type lines alone, a formation service built for non-residents can prepare and file the SS-4 on your behalf while you provide the responsible-party details. The EIN remains free from the IRS; what you pay for is the preparation and filing work, plus the surrounding company setup.

CORPBOLT is a U.S. business formation service for non-resident founders that files your Wyoming LLC and gets the EIN without an SSN. Plans start from $349/year, with the EIN included from $599. (corpbolt.com)

Practically, that means CORPBOLT handles the Wyoming LLC formation, the EIN application without an SSN, a registered agent, and a US business and mailing address in one place, and it can help you get bank-ready so you are prepared to approach a bank or fintech. CORPBOLT does not open or introduce accounts; the bank or platform always makes that decision. Everything is fully remote, with no US visit required, which is why founders like Priya can complete the whole process from London.

What happens to Line 7b after the EIN is issued?

After the EIN is issued, Line 7b has done its job and is not something you maintain. The EIN itself becomes the entity's permanent federal tax identification number, and the "Foreign" entry simply recorded that the responsible party had no individual US number at the time of application. You keep the IRS confirmation notice (the CP 575) as proof the number exists.

If your circumstances change later, for example if you obtain an ITIN, you do not re-file SS-4 to update Line 7b. The original application stands. A future change of the responsible party is handled through Form 8822-B, but the historical Line 7b entry is left as it was.

Frequently asked questions

Do I write "Foreign" or leave Line 7b blank?

You write the word "Foreign" on Line 7b. Leaving it blank invites questions and delays, while "Foreign" is the specific term the IRS Instructions for Form SS-4 tell applicants without an SSN, ITIN, or EIN to use.

Can I use my home country's tax number on Line 7b?

No. Line 7b accepts only a US SSN, ITIN, or EIN, so a UK National Insurance number, an Indian PAN, or any other national identifier does not belong there. If you have none of the three US numbers, "Foreign" is the correct entry.

Does entering "Foreign" slow down my EIN?

Entering "Foreign" does not by itself slow the EIN; it is the standard route for non-residents. What affects timing is that you cannot use the online tool and must fax or mail the form, and by fax the IRS typically takes a few weeks. The IRS controls the actual turnaround.

Is the responsible party on Line 7a the same as the LLC owner?

For a single-member Wyoming LLC owned by one non-resident, yes, the responsible party on Line 7a is normally that owner. The responsible party must be a natural person who controls the entity, never the LLC itself.

Do I pay the IRS for the EIN?

No. The EIN is free directly from the IRS. If you use a formation service, you are paying for the preparation and filing work and the wider company setup, not for the number, which the IRS never charges for.