AI agents for business finance: what they can and can't do
What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
Without an SSN or ITIN you cannot use the IRS online EIN application, so you file Form SS-4 by fax, by mail, or by calling the IRS international line on 267-941-1099. On line 7b you write "foreign" or N/A for the responsible party's number; by fax the IRS generally returns the EIN within four business days, and by mail it takes about four weeks (Form SS-4 instructions, December 2025).
Why the online route fails
The IRS online EIN tool asks for the Social Security Number or ITIN of the "responsible party". A Nigerian founder who has just formed an LLC from Lagos, or who is in the US on a status that does not give an SSN, hits a wall there. The Form SS-4 instructions, revised December 2025, say plainly that applicants with no legal residence or principal place of business in the US cannot use the online application, and that the online route needs the principal officer or owner to have a valid SSN, EIN or ITIN.
You do not need an SSN or ITIN to get an EIN. You need to use one of the three other channels.
The three channels
| Channel | Details from the SS-4 instructions | Timing |
|---|---|---|
| Fax | 855-215-1627 from inside the US; 304-707-9471 from outside. Fax-TIN runs 24 hours a day; numbers can change without notice | EIN generally faxed back within 4 business days |
| Internal Revenue Service, Attn: EIN International Operation, Cincinnati, OH 45999 | About 4 weeks; apply 4 to 5 weeks before you need it | |
| Phone | 267-941-1099 (not toll-free), 6am to 11pm Eastern, Monday to Friday; international applicants only | Assigned during the call if everything is in order |
From Lagos, 6am Eastern is 11am West Africa Time for most of the year, so the phone line is open through the Nigerian working afternoon and evening. Calls can be long; have the completed SS-4 in front of you and read from it.
Filling in Form SS-4
- Line 1: the exact legal name of the LLC as on the certificate of formation.
- Line 7a and 7b: the responsible party, meaning the individual who ultimately owns or controls the entity and has practical control over its funds and assets. On 7b, if that person has no SSN or ITIN and is not eligible for one, write "foreign" or N/A. The instructions say an entry is required, so do not leave it blank.
- Line 9a and 10: for a single-member LLC wholly owned by a foreign person that needs the EIN to file Form 5472, the instructions say to tick "Other" on 9a and write "Foreign-owned U.S. disregarded entity-Form 5472", and on line 10 tick "Other" and enter "Foreign-owned U.S. disregarded entity filing Form 5472".
- Addresses: the mailing address can be outside the US; the EIN confirmation notice is posted to it, so use one that reliably receives international mail.
- Signature: the responsible party or an authorised person signs. An unsigned form is sent back.
For a multi-member LLC taxed as a partnership, or an LLC that has chosen corporate tax treatment, line 9a is completed differently; the instructions walk through each case.
Using a third-party designee
An accountant or formation service can apply for you if you complete the third-party designee section and sign. Their authority ends once the EIN is assigned. The IRS releases the number to the designee by the same method used to apply but posts the EIN notice to you. If the designee's address or phone number is the same as yours, the instructions say the form must go by fax or mail.
Example only: Ifeoma, in Enugu, forms a Wyoming LLC on 2 March. She completes SS-4 with "foreign" on line 7b and the Form 5472 wording on lines 9a and 10, signs it and faxes it to 304-707-9471 the same evening. Four business days later the EIN arrives by return fax. She keeps the fax and, when the paper notice reaches Enugu weeks later, files it with the company records; banks and payment platforms often ask for that letter.
Common reasons an SS-4 is delayed
- The LLC name on the form does not match the state certificate exactly, including punctuation and "LLC".
- Line 7b left blank instead of "foreign" or N/A.
- The wrong entity type ticked on line 9a, for example "sole proprietor" for an LLC.
- No signature, or a designee section completed without the taxpayer's signature.
- Faxing a second application before the first is answered, which can create two EINs for one company.
After you have the EIN
- Keep the IRS confirmation notice safe. If it is lost, the IRS business line can verify the number, which takes time from abroad.
- A foreign-owned single-member LLC files Form 5472 every year it has reportable transactions, which includes the money you put in to start it; see Form 5472 for a Nigerian-owned LLC.
- An EIN identifies the business, not you. If you personally need a US tax number to file a personal return, that is an ITIN; see ITINs for LLC owners living in Nigeria.
- With the EIN you can start on banking; see opening a US business bank account.
Where Pryme fits
While the US paperwork is in progress, a Pryme Business Account for your Nigerian company can be opened from any country and holds NGN, USD, GBP and EUR with local details for each. Outside Nigeria those services run through regulated partners. See business multicurrency accounts.
Questions people ask
Can I get an EIN without an SSN?
Yes. File Form SS-4 by fax, mail or the IRS international phone line, and write "foreign" or N/A on line 7b if the responsible party has no SSN or ITIN and is not eligible for one.
What is the IRS EIN fax number for foreign applicants?
The SS-4 instructions list 304-707-9471 for applicants outside the US and 855-215-1627 inside the US. The IRS generally faxes the EIN back within four business days.
How long does an EIN take from Nigeria?
About four business days by fax, around four weeks by mail, or during the call if you use the international line, 267-941-1099, between 6am and 11pm Eastern on weekdays.
Do I need an ITIN before I can get an EIN?
No. An EIN can be issued to an LLC whose responsible party has no SSN or ITIN. You may need an ITIN separately if you must file a personal US return.
Sources
- IRS: Instructions for Form SS-4 (Rev. December 2025; page reviewed 30 Apr 2026) · accessed Oct 2026
- IRS: Instructions for Form 5472 (Rev. December 2024; page reviewed 30 Apr 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.