Delaware LLC for a Non-Resident: Getting the EIN Without an SSN or ITIN
A non-resident can form a Delaware LLC and get its EIN without an SSN: Form SS-4 by phone, fax or mail, IRS times, Delaware fees, Form 5472.
A non-resident can own a Delaware LLC and get its Employer Identification Number (EIN) without a US Social Security Number or ITIN. The LLC is formed with the Delaware Division of Corporations through a registered agent, then the EIN is requested from the IRS on Form SS-4 by phone, fax or mail; the online tool is for applicants based in the US. By IRS figures, a phone application gets the number during the call, fax generally takes four business days and mail about four weeks.
INNOVA forms Delaware LLCs for owners abroad, obtains the EIN, prepares the bank file to the requirements of the specific bank and prepares the Form 5472 filing. In our experience a US formation project runs two to four weeks start to finish; the IRS queue and the speed of your documents set the final date.
Forming a Delaware LLC from abroad? We file the LLC, get the EIN and prepare the bank file under one plan. US company formation → · Book a paid 30-minute consultation (USD 99, credited to the project)
Can a non-resident get an EIN for a Delaware LLC?
Yes. Form SS-4 asks for the SSN, ITIN or EIN of the entity's "responsible party", who must be an individual. The Instructions for Form SS-4 (revised December 2025) say to enter "foreign" or N/A on line 7b when the responsible party does not have, and is ineligible to obtain, an SSN or ITIN. The IRS online EIN tool is closed to applicants whose principal place of business is outside the United States; they apply by phone, fax or mail.
| Method | Who can use it | IRS time |
|---|---|---|
| Online | Organisations formed in the US whose responsible party has an SSN or ITIN, with a principal place of business in the US | Immediate |
| Phone | Applicants with no legal residence, principal place of business or principal office in the US | During the call |
| Fax | Any applicant | Generally within 4 business days |
| Any applicant | About 4 weeks |
The IRS asks applicants to use one method only for each entity, so that the entity is not issued more than one EIN.
Delaware LLC and EIN step by step
- Name and registered agent. Every Delaware LLC keeps a registered office and a registered agent in Delaware (6 Del. C. § 18-104). The agent receives legal papers and state notices for you.
- Certificate of Formation. The Division of Corporations charges a state filing fee of US$110 for a domestic LLC (fee schedule revised 1 August 2026). Same-day and 24-hour processing cost extra.
- LLC agreement. It sets out the owner, the management and what happens to the membership interest. Banks often ask for it.
- Form SS-4. The responsible party is an individual. Line 7b reads "foreign" or N/A when that person has no SSN or ITIN and cannot obtain one. The third-party designee section lets a person you authorise receive the EIN for you; that authority ends when the EIN is assigned and released to the designee.
- EIN from the IRS. By phone for applicants based outside the US, by fax or by mail. Keep the IRS confirmation of the EIN: banks and payment providers ask for it.
- Bank account. US digital banks and payment providers that accept foreign owners publish their own onboarding rules; each asks for the formation documents, the EIN confirmation and the owner's ID. See Non-resident business banking.
- Annual calendar. Delaware LLC annual tax and the federal information return, both below.
What a Delaware LLC costs a non-resident each year
| Line | Amount | Source |
|---|---|---|
| Certificate of Formation (once) | US$110 state filing fee | Delaware Division of Corporations fee schedule, revised 1 August 2026 |
| LLC annual tax | US$400, due on or before 1 June for the prior year | Division of Corporations, LLC/LP/GP tax instructions |
| Late annual tax | US$200 penalty plus 1.5% interest a month on tax and penalty | same page |
| Registered agent | set by the agent you choose | 6 Del. C. § 18-104 requires one |
| Form 5472 not filed when due | US$25,000 penalty | IRS Instructions for Form 5472 (revised December 2024) |
Our fee for US formation starts from US$1,800 and depends on the state and the entity type; the exact fee follows in writing once we have scoped the task. State fees and the agent's fee are separate lines in the quote.
Form 5472 and the pro forma 1120
The IRS treats a single-member LLC as disregarded from its owner for income tax unless it elects to be taxed as a corporation. A US disregarded entity wholly owned by one foreign person files a pro forma Form 1120 with Form 5472 attached, by the due date of that Form 1120, for each tax year in which it has reportable transactions with its foreign owner or other related parties. The penalty for a Form 5472 not filed when due is US$25,000. The deadline, the records and how the form is filed: Form 5472 for a foreign-owned Delaware LLC.
How the owner is taxed in the US depends on the business itself, and we cover it at scoping. For the tax filings themselves, engage a US-licensed CPA.
BOI reporting in 2026
FinCEN's final rule of 11 August 2026, in effect from 14 August 2026, keeps US companies exempt from beneficial ownership information reporting. A Delaware LLC is a US company, so it files no BOI report with FinCEN. Banks still collect owner information under their own KYC rules.
Delaware or another state?
Delaware suits owners who plan to raise venture money or expect investors to ask for a Delaware entity. Wyoming, the main alternative for owners who do not need the Delaware courts, is compared in US Delaware LLC: the founder's playbook. The EIN route above is the same in every state.
Why owners abroad hand this to INNOVA
- Turnkey. The LLC, the EIN, the bank file and the Form 5472 filing go through one window; from you we need decisions and signatures.
- We chase the EIN and the bank for you. An EIN delay or a bank query: we answer, rework the file and resubmit at no extra charge for our work until it is closed.
- We see it through. One named partner runs your file from formation to the first Form 5472 filing and stays on for the years after.
- A boutique with experience. We have worked in international business since 2012.
- Your affairs stay yours. The bank, the IRS and the state receive exactly what the law or the procedure requires, and the contract says so.
- Faster and more precise. State fees and IRS rules are quoted from the Division of Corporations and IRS pages with their dates, apart from our fee. A written reply within 24 hours, and the exact fee in writing once we have scoped the task.
FAQ
Can I get an EIN for my Delaware LLC without an SSN or ITIN?
Yes. The Instructions for Form SS-4 tell a responsible party who has no SSN or ITIN, and is ineligible to obtain one, to enter "foreign" or N/A on line 7b. Applicants based outside the US apply by phone, fax or mail.
How long does it take a non-resident to get an EIN?
By IRS figures: during the call by phone, generally within four business days by fax, about four weeks by mail. In our experience a US formation project runs two to four weeks start to finish, depending on the IRS queue and your documents.
Can a non-resident apply for an EIN online?
The IRS online tool is for organisations formed in the United States whose responsible party has an SSN or ITIN and whose principal place of business is in the US. An LLC run from abroad applies by phone, fax or mail.
What does a Delaware LLC cost each year?
The state charges an LLC annual tax of US$400, due on or before 1 June for the prior year, with a US$200 penalty plus 1.5% monthly interest if late. A registered agent's fee comes on top, and a single-member LLC owned by a foreign person files Form 5472 with a pro forma 1120 for each year with reportable transactions.
Do I need to travel to the US to form a Delaware LLC and get an EIN?
The Certificate of Formation is filed through the registered agent and the EIN is requested by phone, fax or mail, so both run from abroad. Each bank sets its own onboarding steps, and we tell you what the bank you choose asks for before we apply.
Does a Delaware LLC file a BOI report in 2026?
FinCEN's final rule, in effect from 14 August 2026, keeps US companies exempt from BOI reporting, and a Delaware LLC is a US company.
Next steps
Send one line about your business and where you live. We reply in writing within 24 hours; the exact fee follows in writing once we have scoped the task. US company formation → · Contact us
Related: US Delaware LLC: the founder's playbook, Form 5472 for a foreign-owned Delaware LLC, Non-resident business banking.
Sources (checked 21 October 2026):
- IRS, Get an employer identification number (page updated 16 October 2026): irs.gov/businesses/small-businesses-self-employed/get-an-employer-identification-number
- IRS, Instructions for Form SS-4 (Rev. December 2025): irs.gov/instructions/iss4
- IRS, Instructions for Form 5472 (Rev. December 2024): irs.gov/instructions/i5472
- IRS, Limited liability company (LLC): irs.gov/businesses/small-businesses-self-employed/limited-liability-company-llc
- Delaware Division of Corporations, Fee schedule (revised 1 August 2026): corp.delaware.gov/fee
- Delaware Division of Corporations, LLC/LP/GP annual tax instructions: corp.delaware.gov/alt-entitytaxinstructions
- Delaware Code, Title 6, § 18-104: delcode.delaware.gov/title6/c018/sc01
- FinCEN, Beneficial Ownership Information (final rule of 11 August 2026): fincen.gov/boi
For information only, checked against the IRS, Delaware and FinCEN pages on 21 October 2026. US tax rules change; engage a US-licensed CPA for tax filing obligations.
This material is for general information only and does not constitute legal or tax advice. Accurate as of the publication date.